[Verse 1] Mom and dad give you a place to stay No paperwork, no rent to pay The taxman walks on by each day 'Cause no transaction's in his way Economic benefit so clear But legally, there's nothing here [Chorus] It's not the money, it's the relationship The Act sees form, not what you really get Same house, same bed, same benefit received But corporations can't be family The law divides what economics can't Legal form trumps substance in this dance [Verse 2] Your corporation owns the same four walls Same kitchen, bedroom down the halls But now the assessor comes to call Fair market value conquers all A dollar figure crystallizes The taxman sees through corporate disguises [Chorus] It's not the money, it's the relationship The Act sees form, not what you really get Same house, same bed, same benefit received But corporations can't be family The law divides what economics can't Legal form trumps substance in this dance [Bridge] Cohabitation's contradiction clear When substance bends to legal sphere The enrichment doctrine draws the line Between what's yours and what's mine Blood relations get a pass But corporate structures pay the tax [Verse 3] Two scenarios, identical gain One escapes, one bears the pain The foundational flaw exposed Where legal fiction is imposed Reality takes second place To relationship's cold embrace [Chorus] It's not the money, it's the relationship The Act sees form, not what you really get Same house, same bed, same benefit received But corporations can't be family The law divides what economics can't Legal form trumps substance in this dance [Outro] When the law ignores what's truly there The cohabitation contradiction's laid bare Form over substance, the eternal fight In Canadian tax law's blinding light
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