[Verse 1] In the corporate world there's a line so clear Between what you fix and what you upgrade here Maintenance keeps the machine running true Capital improvements make it better than new Oil and repairs just preserve what you've got New equipment expansion hits a different spot One gets expensed right off the books today The other's capitalized in the balance way [Chorus] Maintenance versus improvement That's the key distinction movement Preserve or enhance the capacity Corporate law speaks with clarity But when it comes to human needs The doctrine barely plants the seeds Food and shelter maintenance expense Not enrichment in any sense [Verse 2] A factory roof repair keeps production steady New assembly line makes output more ready The first maintains baseline operational flow The second makes productive capacity grow This principle's established solid as stone For buildings, equipment, assets companies own But human productive capacity waits For courts to open up these doctrinal gates [Chorus] Maintenance versus improvement That's the key distinction movement Preserve or enhance the capacity Corporate law speaks with clarity But when it comes to human needs The doctrine barely plants the seeds Food and shelter maintenance expense Not enrichment in any sense [Bridge] Healthcare keeps your body running right Education might expand your mental sight Basic needs maintain your working state Luxury upgrades might appreciate The materials exist within the law To build this argument without a flaw If enrichment means improvement over base Then maintenance shouldn't win the case [Verse 3] No court has fully embraced this view Though economic logic says it's true Human capital follows the same rule As any other productive business tool The foundation's there for someone brave To argue what the doctrine ought to say Maintenance of humans isn't gain It's just preserving what should remain [Final Chorus] Maintenance versus improvement That's the key distinction movement Preserve or enhance the capacity Corporate law speaks with clarity Human needs for food and care Maintain the baseline that is there Not enrichment, just expense The argument makes perfect sense [Outro] Three maintenance versus improvement The underdeveloped movement In Canadian tax philosophy Waiting for its victory
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