[Verse 1] Section six accommodation, when your boss pays the rent CanLII reveals the pattern, what the judges really meant From corporate condos downtown to the cottage by the lake Taxable benefit doctrine hangs on choices that you make [Chorus] Employer's benefit flows like water finds its way Personal enjoyment triggers tax you have to pay But business purpose shelters, keeps the CRA at bay Map the cases, trace the doctrine, learn the rules in play [Verse 2] Shareholder housing cases, section fifteen takes the stage Personal use presumption written on every legal page Five leading cases teach us housing benefits are clear When corporate dollars fund your roof, taxable income's here [Chorus] Employer's benefit flows like water finds its way Personal enjoyment triggers tax you have to pay But business purpose shelters, keeps the CRA at bay Map the cases, trace the doctrine, learn the rules in play [Bridge] CRA's position diverges from what courts decide Administrative guidance often casts a net too wide Folio interpretations stretch beyond judicial scope Court decisions narrow down where taxpayers find hope [Verse 3] Weeks three and four we're digging deep in benefit terrain Accommodation cases show a clear judicial refrain Primary purpose matters more than CRA's broad view Personal versus business use determines what is due [Chorus] Employer's benefit flows like water finds its way Personal enjoyment triggers tax you have to pay But business purpose shelters, keeps the CRA at bay Map the cases, trace the doctrine, learn the rules in play [Outro] Benefits doctrine crystallized through decades of appeal What enriches you personally makes the tax bite real
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