[Verse 1] Section two declares the tax shall bite Every resident from dawn to night While section three divides the corporate maze Between Canadian firms and foreign ways Section four defines what residence means Geography matters more than it seems [Chorus] Two-three-four-five-six-nine-fifteen-eighteen Build the scaffold, frame the scene Savage tells us benefits flow as income streams Two-four-eight defines what everything means Read the Act, dissect each line Tax philosophy by design [Verse 2] Section five brings non-residents into scope Limited liability, limited hope Six and nine lay out the calculation dance Income minus deductions, give tax a chance Fifteen governs benefits from employment Savage ruled they're taxable deployment [Chorus] Two-three-four-five-six-nine-fifteen-eighteen Build the scaffold, frame the scene Savage tells us benefits flow as income streams Two-four-eight defines what everything means Read the Act, dissect each line Tax philosophy by design [Verse 3] Eighteen captures capital gains that gleam Half included in the income stream Haig back in twenty-one proposed the test Consumption plus savings growth expressed Two-forty-eight holds definitions vast Dictionary of tax terms unsurpassed [Bridge] What is income, what should it be Economic gain versus legal decree Savage broadened benefit's embrace While theory seeks a cleaner base Accretion model, comprehensive view Against selective inclusions that lawmakers pursue [Chorus] Two-three-four-five-six-nine-fifteen-eighteen Build the scaffold, frame the scene Savage tells us benefits flow as income streams Two-four-eight defines what everything means Read the Act, dissect each line Tax philosophy by design [Outro] Foundations laid in statutory prose Where theory meets reality, nobody knows Income's meaning shifts between the lines Philosophy versus revenue designs
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