[Verse 1]
When the court looks at your living space
They ask who really benefits from this place
Is it for you or your employer's need
Four criteria help the judges to read
No meaningful choice in where you stay
At the worksite cause there's no other way
Business operations require you there
You'd choose different if the choice was fair
[Chorus]
Primarily for the employer's benefit
Not your personal enrichment
No choice, location, necessity, preference
These four factors make the difference
When accommodation serves the business need
Tax relief is what the doctrine will feed
[Verse 2]
Search CanLII for the cases that show
Caretakers and remote workers you should know
Security personnel living on site
Tax Court decisions will shed the light
The employer's operational benefit
Overrides the employee's enrichment
When the business requires you to be there
The taxable benefit disappears in thin air
[Chorus]
Primarily for the employer's benefit
Not your personal enrichment
No choice, location, necessity, preference
These four factors make the difference
When accommodation serves the business need
Tax relief is what the doctrine will feed
[Bridge]
If you're founder and employee in one
Your physical presence is how business gets done
Can operational necessity be more complete
When you are the business from your head to your feet
[Verse 3]
The exception carves out what seems unfair
When living arrangements are more than they appear
Not a perk or personal gain to see
But a requirement for the company
Courts will analyze each situation
Weighing employer versus personal consideration
The doctrine protects when choice is gone
And business necessity carries on
[Chorus]
Primarily for the employer's benefit
Not your personal enrichment
No choice, location, necessity, preference
These four factors make the difference
When accommodation serves the business need
Tax relief is what the doctrine will feed
[Outro]
Four criteria guide the way
No choice, location, necessity, what you'd say
Employer's benefit takes the lead
The doctrine serves the business need