[Verse 1] Sarah packed her bags from Montreal to Rome One-hundred-eighty days beneath Italian stone But her mortgage payments still flow north each month Primary ties determine where the taxman hunts Dwelling place and spouse location, children too Social connections paint the residency clue [Chorus] Two-fifty says you're deemed Canadian bound Sojourning past the line, tax net comes down Dwelling test, social ties, where your heart belongs Economic roots run deep, that's the residency song Part-year splits the calendar clean Non-resident source rules keep the borders keen [Verse 2] Marcus left Toronto, Sydney called his name July fifteenth departure, splitting tax year's game January through July, full Canadian rate August through December, only Maple Leaf estate Departure day precision cuts the liability Source-based income follows where the money flees [Chorus] Two-fifty says you're deemed Canadian bound Sojourning past the line, tax net comes down Dwelling test, social ties, where your heart belongs Economic roots run deep, that's the residency song Part-year splits the calendar clean Non-resident source rules keep the borders keen [Bridge] When treaties clash and countries both claim rights Tie-breaker rules illuminate the fights Permanent home first, then personal center Habitual abode where deeper roots enter Nationality breaks the final deadlock tie Tax burden follows where the strongest links apply [Verse 3] Non-resident earning rental income streams Employment wages, business profit schemes Twenty-five percent withholding at the source Section two-sixteen starts the collection course Unless the treaty cuts a different deal Canadian source taxation keeps it real [Chorus] Two-fifty says you're deemed Canadian bound Sojourning past the line, tax net comes down Dwelling test, social ties, where your heart belongs Economic roots run deep, that's the residency song Part-year splits the calendar clean Non-resident source rules keep the borders keen [Outro] Count your days and map your connections true Residency determines what the Revenue will do
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