[Verse 1] When you trade your skills for goods today No money changes hands they say But Revenue says both sides must declare The fair market value hiding there Your consulting worth a thousand clean Their housing service worth the same Though cash never entered in this game The Income Tax Act stakes its claim [Chorus] It's the barter gap, the barter gap Where the law says tax but enforcement's slack Technically taxable, practically free Administrative invisibility Is it principle or just policy Evidence the Act was never meant to be Applied to trades between you and me The barter gap, the barter gap [Verse 2] Between individuals it's rarely caught Non-commercial trades are never sought The system cannot see what doesn't show In banking records down below Fair market value should be claimed But who reports what can't be named The Act includes but won't pursue This shadow economy breaking through [Chorus] It's the barter gap, the barter gap Where the law says tax but enforcement's slack Technically taxable, practically free Administrative invisibility Is it principle or just policy Evidence the Act was never meant to be Applied to trades between you and me The barter gap, the barter gap [Bridge] Three theories fight for explanation here Principled exemption crystal clear Or administrative choice they make Or proof the Act's design would break When pushed beyond its market frame The non-commercial bears no blame [Chorus] It's the barter gap, the barter gap Where the law says tax but enforcement's slack Technically taxable, practically free Administrative invisibility Is it principle or just policy Evidence the Act was never meant to be Applied to trades between you and me The barter gap, the barter gap [Outro] The question lingers in the air tonight Is this gap intentional by design Or just the place where theory meets The limits of administrative reach
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