[Verse 1] Back in eighteen sixty-seven, they drew the lines so clear Constitution Act divided what the governments could hear Section ninety-one for federal, ninety-two provincial too They split the taxing powers up, here's what they're allowed to do [Chorus] Ninety-one, ninety-two, who can tax and who can't do Federal takes the big wide net, provinces get their portion too CRA collects for both sides, revenue flowing through the door Constitutional framework, that's what tax collection's for [Verse 2] Federal government gets the power over trade between the lands Income tax and GST flowing through their capable hands While provinces can tax direct within their borders tight Property, sales, and local fees, that's their constitutional right [Chorus] Ninety-one, ninety-two, who can tax and who can't do Federal takes the big wide net, provinces get their portion too CRA collects for both sides, revenue flowing through the door Constitutional framework, that's what tax collection's for [Bridge] Canada Revenue Agency stands as the collector chief Working with provincial teams to bring taxpayers relief Some provinces do their own thing, others let CRA lead Harmonized or separate, they serve each jurisdiction's need [Verse 3] Provincial revenue agencies keep their local systems strong Alberta, Quebec leading their own tax collection song But most work hand in hand with CRA's machinery One return, two governments, perfect efficiency [Chorus] Ninety-one, ninety-two, who can tax and who can't do Federal takes the big wide net, provinces get their portion too CRA collects for both sides, revenue flowing through the door Constitutional framework, that's what tax collection's for [Outro] Constitution draws the map, agencies collect the way Framework strong since sixty-seven, still working hard today
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