[Verse 1] Sarah's got a corner room where spreadsheets fill the screen Calculating corporate returns from nine to five routine But weekends bring her quilting frame, her needles start to dance Can she claim this space as business? Let's examine her chance [Chorus] Ninety percent or more, that's the magic threshold Exclusively for business, or the deduction won't hold Principal place of work, or clients walking through your door Section eighteen subsection twelve has rules worth fighting for [Verse 2] Michael meets his patients here, three days throughout the week Physical therapy sessions in his basement so to speak Other days it's storage space, his bicycles and gear Forty hours business use won't make his claim crystal clear [Chorus] Ninety percent or more, that's the magic threshold Exclusively for business, or the deduction won't hold Principal place of work, or clients walking through your door Section eighteen subsection twelve has rules worth lighting for [Bridge] The Act says nothing about square footage ratios CRA's one-third formula is guidance that they chose Almost exclusively means devoted to your trade Time and purpose matter more than measurements you've made [Verse 3] Jennifer's consulting firm operates from bedroom walls Never sees her office space downtown at City Hall Laptop humming constantly, her phone rings through the night Home office deduction here should pass without a fight [Final Chorus] Ninety percent or more, that's the magic threshold Exclusively for business, or the deduction won't hold Principal place of work, or clients at your door Section eighteen subsection twelve protects what you work for [Outro] Almost exclusively, the courts have made it plain Administrative guidance won't override statutory domain
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