[Verse 1] Pack your bags, cross the border line One hundred eighty-three days define Your wallet feels the sudden shift Fair market value's Christmas gift The taxman greets you at the gate Your assets just appreciated [Chorus] Coming, going, taxes flowing One-two-eight point one's the code FMV when you arrive Deemed disposal when you drive Away from maple leaf and crown Foreign credits spin around [Verse 2] Departure lounge becomes your judge Every share gets a final nudge Capital gains bloom like spring flowers Even though you haven't sold for hours The phantom sale haunts your last day As emigration tax comes to play [Chorus] Coming, going, taxes flowing One-two-eight point one's the code FMV when you arrive Deemed disposal when you drive Away from maple leaf and crown Foreign credits spin around [Bridge] Treaty shopping, double taxation Two countries claim the same relation T-eleven-thirty-five appears When foreign wealth exceeds frontiers One hundred thousand triggers filing Cross-border fortunes reconciling [Verse 3] Tie-breaker rules decide your fate Which jurisdiction seals your rate Principal purpose test applies Cut through the treaty compromise Foreign tax credits ease the pain When two tax systems stake their claim [Final Chorus] Coming, going, taxes flowing Residence rules the shifting road Treaties guard against the double bite While forms and credits set things right Immigration, emigration Tax complexity across the nation [Outro] Fair market value, deemed disposal Cross-border tax proposal
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