[Verse 1]
When you're searching through CanLII's legal maze
Looking for tax law in Canadian ways
Start with "taxable benefit enrichment employer"
These three words will be your power
Type them in the search bar clean
Find the cases where benefits are seen
Employee gains but who's the winner
Tax law makes the picture clearer
[Chorus]
Search smart on CanLII today
Find the cases that light the way
Benefit, enrichment, employer's name
Fair market value in the tax law game
Primarily for, exclusively home
Shareholder benefit, you're not alone
Imputed income by reason of
These are the keys to tax law love
[Verse 2]
"Primarily for the benefit of the employer"
Quote those words like a legal destroyer
When expenses serve the business need
Employee benefit may be freed
Home office searches need precision too
"Home office exclusively" will guide you through
Space used only for work alone
Makes the tax deduction your own
[Chorus]
Search smart on CanLII today
Find the cases that light the way
Benefit, enrichment, employer's name
Fair market value in the tax law game
Primarily for, exclusively home
Shareholder benefit, you're not alone
Imputed income by reason of
These are the keys to tax law love
[Bridge]
"Shareholder benefit by reason of"
Finds corporate advantage from above
"Imputed income" tracks phantom pay
When value flows but cash won't stay
"Fair market value benefit valuation"
Shows how courts price compensation
What would strangers pay today
That's how benefits weigh
[Final Chorus]
Search smart on CanLII now
These phrases show you exactly how
Taxable benefit enrichment clear
Makes Canadian tax law appear
String these searches case by case
Find the law in cyberspace
CanLII holds the answers true
Tax law wisdom waits for you
[Outro]
Quote marks matter, be precise
These search terms are worth their price
Canadian tax law at your call
CanLII helps you find it all