[Verse 1] Where do you call your home base That's the question Canada will chase Primary ties run deep and strong Family home where you belong Secondary ties paint the picture clear Bank accounts and memberships here Common law looks at your case To find your ordinary place [Chorus] R-T-R, Residency Tax Rules Primary Secondary Deemed - these are the tools Two-fifty says you're deemed to stay One-eight-three means you can't get away R-T-R, know where you stand Tax obligations across the land [Verse 2] Part-year means you moved around Left or arrived on Canadian ground Tax the days that you were here Prorate income through the year Non-residents listen close Canadian source income counts the most Employment property rental gains Still subject to our tax chains [Chorus] R-T-R, Residency Tax Rules Primary Secondary Deemed - these are the tools Two-fifty says you're deemed to stay One-eight-three means you can't get away R-T-R, know where you stand Tax obligations across the land [Bridge] When treaties clash and rules collide Tie-breaker tests will be your guide Permanent home comes first in line Then center of vital interests shine Habitual abode breaks the tie Nationality is your last reply [Verse 3] Section two-fifty makes it clear Deemed resident rules appear Government servants overseas Still Canadian tax with ease One hundred eighty-three days or more Makes you resident for sure Sojourning rules will make you stay Count every single day [Chorus] R-T-R, Residency Tax Rules Primary Secondary Deemed - these are the tools Two-fifty says you're deemed to stay One-eight-three means you can't get away R-T-R, know where you stand Tax obligations across the land [Outro] Know your ties both strong and weak Residency's what tax authorities seek Common law or deemed status Determines how they'll come and tax us
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