[Verse 1]
Maple leaf passport means the world's your burden
Every dollar earned from Tokyo to Berlin
Revenue finds you sleeping, working, breathing
Global income follows where your heart believes in
Non-residents get mercy, source-based rules apply
Only Canadian earnings catch the taxman's eye
[Chorus]
Worldwide web of taxation
Source-based for the foreign nation
Part Thirteen withholding takes its slice
FAPI whispers, pay the price
Canada's framework, clear and bright
Residence decides your fight
[Verse 2]
Controlled foreign affiliates hold secrets tight
When passive income crosses thirty-five percent height
FAPI calculations pierce the corporate veil
Accrued property income tells its tale
Investment earnings trigger current tax
Even when the cash never circles back
[Chorus]
Worldwide web of taxation
Source-based for the foreign nation
Part Thirteen withholding takes its slice
FAPI whispers, pay the price
Canada's framework, clear and bright
Residence decides your fight
[Bridge]
Section two-twelve-point-three comes alive
Foreign affiliate dumping rules arrive
Corporate immigration schemes must die
Cross-border planning meets its match
Surplus stripping gets the axe
Investment business feels the catch
[Verse 3]
Withholding agents guard the border tight
Twenty-five percent before it takes flight
Dividends and interest, rents and fees
All must bow to withholding keys
Treaty shopping might reduce the rate
But compliance never waits
[Final Chorus]
Worldwide web of taxation
Source-based for the foreign nation
Part Thirteen withholding takes its slice
FAPI whispers, pay the price
Dumping rules protect the shore
Canada's framework, tax and more
[Outro]
Residents pay on everything they earn
Non-residents learn where maple rules turn
Global income, local source
Canada's tax stays on course