[Verse 1]
When searching CanLII's endless maze of cases
Type "taxable benefit enrichment employer" first
Watch the database unveil its hidden places
Where compensation questions have been dispersed
The courts will tell you when a worker gains
Something beyond their salary domain
[Chorus]
Search with precision, find the legal thread
"Primarily for the benefit" - keep those words in your head
"Shareholder benefit by reason of" - type it clean
"Home office exclusively" - know what the phrases mean
Fair market value, imputed income too
These are the keys that unlock the view
[Verse 2]
When shareholders receive what they shouldn't take
Search "shareholder benefit by reason of"
The Income Tax Act makes no mistake
These benefits rarely come from corporate love
The database holds decades of dispute
Where ownership crossed lines absolute
[Chorus]
Search with precision, find the legal thread
"Primarily for the benefit" - keep those words in your head
"Shareholder benefit by reason of" - type it clean
"Home office exclusively" - know what the phrases mean
Fair market value, imputed income too
These are the keys that unlock the view
[Bridge]
"Home office exclusively" - four words that decide
If deductions live or if they die
"Imputed income" haunts the corporate veil
"Fair market value" tips the scale
Type these phrases, watch cases unfold
CanLII's wisdom, centuries old
[Verse 3]
Enrichment doctrine flows through every search
When employers give but expect return
The courts have built this legal research
Through every case where benefits churn
Value the benefit at market rate
Let precedent determine fate
[Outro]
Six magic phrases unlock the door
To Canadian tax law's ancient core
Search them well and understand
How enrichment rules this legal land