[Verse 1] When you work for someone else and get a special perk Section six will catch that benefit from work Employment income, that's the key relationship By virtue of your job, it makes the taxman's grip [Chorus] Six is employment, fifteen's the share Different relationships, different tax care Six gets deduction, fifteen gets none Double taxation when the CRA's won By virtue of work versus reason of holding Two different stories the tax code's been told [Verse 2] But when you own some shares and get a benefit sweet Section fifteen kicks in, makes the puzzle complete Corporation to shareholder, that's the bond they seek By reason of your ownership, not the work you speak [Chorus] Six is employment, fifteen's the share Different relationships, different tax care Six gets deduction, fifteen gets none Double taxation when the CRA's won By virtue of work versus reason of holding Two different stories the tax code's been told [Bridge] Arm's length employee test for section six Would the company pay strangers for these tricks? But fifteen asks a different question here Would corporation do this without ownership near? [Verse 3] The punishment structure makes fifteen so mean Include it in income, that's the first tax scene Corporation gets nothing, no deduction at all Double taxation standing ten feet tall [Chorus] Six is employment, fifteen's the share Different relationships, different tax care Six gets deduction, fifteen gets none Double taxation when the CRA's won By virtue of work versus reason of holding Two different stories the tax code's been told [Outro] CRA loves fifteen, they hunt for it hard Punitive structure is their winning card Know your relationship, know which rule applies Six or fifteen, don't get surprised
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