[Verse 1] Two sections stand like gatekeepers divine Section six guards the employment line While fifteen watches shareholders with care Different tests, different burdens to bear Employment needs that boss-worker bond Shareholding needs corporate ties beyond [Chorus] Six says "by virtue" of your working days Fifteen says "by reason" of your shareholding ways Six might get deduction when the corporation pays Fifteen gets no mercy, double taxation stays Remember the causation, remember the test Section fifteen's punitive by design, no rest [Verse 2] Ask yourself would strangers make this deal Arm's length comparisons make the answers real Section six compares to workers unknown Fifteen asks if corps would stand alone When benefits flow from corporate halls The CRA knows which section calls [Chorus] Six says "by virtue" of your working days Fifteen says "by reason" of your shareholding ways Six might get deduction when the corporation pays Fifteen gets no mercy, double taxation stays Remember the causation, remember the test Section fifteen's punitive by design, no rest [Bridge] Income hits your hands like thunder's roar Corporation gets no shelter from the storm Taxed once in your pocket, taxed again denied CRA's incentive can't be cast aside Punitive structure built to make them chase Every shareholder benefit they can trace [Chorus] Six says "by virtue" of your working days Fifteen says "by reason" of your shareholding ways Six might get deduction when the corporation pays Fifteen gets no mercy, double taxation stays Remember the causation, remember the test Section fifteen's punitive by design, no rest [Outro] Employment versus shareholding rights Different rules for different lights Know your section, know your fate Before the CRA investigates
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