[Verse 1]
Sarah runs a business from her living room space
Corporation pays the rent for this working place
But CRA comes knocking with their percentage game
"Split that rent in thirds," they say, "personal and business name"
Wait a minute, hold on tight
Something here just isn't right
[Chorus]
You can't rent a fraction in the real estate market
Whole apartment or nothing, that's how landlords target
Indivisibility means the unit won't divide
CRA's allocation puts economics aside
Whole or nothing, that's the rule
Percentage splits are just not cool
Indivisible transactions can't be split in two
The marketplace decides what businesses can do
[Verse 2]
Try to call a landlord, say "I'll take one-third"
They'll laugh and hang up, think you're quite absurd
Minimum marketable unit is complete
You rent the whole space or you hit the street
Corporate purpose drives the lease
Personal presence brings no fees
[Chorus]
You can't rent a fraction in the real estate market
Whole apartment or nothing, that's how landlords target
Indivisibility means the unit won't divide
CRA's allocation puts economics aside
Whole or nothing, that's the rule
Percentage splits are just not cool
Indivisible transactions can't be split in two
The marketplace decides what businesses can do
[Bridge]
Marginal cost of being there is zero
Space exists for business, you're no villain, you're no hero
Just a person in a room that's rented for the trade
No additional resources, no extra cost is made
[Verse 3]
Economic truth speaks louder than the tax man's math
Corporation pays full price, that's the chosen path
Your presence doesn't cost a dime of extra rent
The space exists for business, that's how funds are spent
[Chorus]
You can't rent a fraction in the real estate market
Whole apartment or nothing, that's how landlords target
Indivisibility means the unit won't divide
CRA's allocation puts economics aside
Whole or nothing, that's the rule
Percentage splits are just not cool
Indivisible transactions can't be split in two
The marketplace decides what businesses can do
[Outro]
When transactions can't be split
Don't force percentages to fit
Indivisibility stands strong
Allocation gets it wrong