[Verse 1] Corporate profits taxed at source, then shareholders pay again Double taxation bites like frost, integration eases pain Theory simple, execution complex as morning rain One dollar earned should bear one burden, eliminate the strain [Chorus] Five hundred thousand business limit, section one-two-five Small business rate keeps companies competitive and alive General reduction sweetens deals for active income streams But passive dollars grind away your small business dreams [Verse 2] Manufacturing, retail sales, consulting work you do Active business income flows at rates more kind to you Twenty-seven percent federal drops to eleven and change Small business deduction puts more cash within your range [Chorus] Five hundred thousand business limit, section one-two-five Small business rate keeps companies competitive and alive General reduction sweetens deals for active income streams But passive dollars grind away your small business dreams [Bridge] Fifty thousand passive threshold starts the grinding wheel Every dollar past that mark makes your deduction peel Five to one the ratio cuts your business limit down Investment income costs you more than gold per pound [Verse 3] Tax on Split Income watches family tricks unfold Section one-twenty point four stops the schemes of old Reasonableness test applied to payments made to kin Kiddie tax on adults now, the net grows ever thin [Chorus] Five hundred thousand business limit, section one-two-five Small business rate keeps companies competitive and alive General reduction sweetens deals for active income streams But passive dollars grind away your small business dreams [Outro] Integration's noble goal through complex rules we chase One economic dollar bears one tax upon its face Small business gets its discount, passive income pays the price Canadian tax law carved in regulatory ice
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