[Verse 1]
Eighteen sixty-seven brought the Act to life
Constitution carved the nation with a knife
Sections ninety-one and ninety-two divide
Federal crown and provinces collide
Ottawa claims the unlimited power to tax
While provinces get direct taxation facts
Property, licensing, they collect their share
But federal scope extends everywhere
[Chorus]
Ninety-one unlimited, ninety-two direct
Federal reaches all, provincial intersect
CRA commands the federal collection game
Provincial agencies play by different claim
Power split in constitutional frame
Taxation authority will never be the same
[Verse 2]
Canada Revenue Agency stands supreme
Processing returns like a massive machine
Federal income tax and GST flow
Through their computers in endless show
But provinces built their own revenue teams
Quebec Revenu, BC's collection schemes
They gather property tax and PST
Working parallel to CRA's decree
[Chorus]
Ninety-one unlimited, ninety-two direct
Federal reaches all, provincial intersect
CRA commands the federal collection game
Provincial agencies play by different claim
Power split in constitutional frame
Taxation authority will never be the same
[Bridge]
When Ottawa wants to tax your morning coffee
Constitution says they can tax it softly
But provinces stick to direct taxation routes
Property, licenses, and business suits
Two levels dancing in the revenue space
Each one knowing their constitutional place
[Verse 3]
Federal customs at the border gate
Corporate income tax seals your fate
While provinces tax the land you own
And business licenses they call their own
CRA auditors knock upon your door
Provincial agents guard their fiscal shore
Both collect from different constitutional wells
Each one has their story to tell
[Chorus]
Ninety-one unlimited, ninety-two direct
Federal reaches all, provincial intersect
CRA commands the federal collection game
Provincial agencies play by different claim
Power split in constitutional frame
Taxation authority will never be the same
[Outro]
Constitution Act still rules today
Dividing powers in the taxation way
Federal unlimited, provincial direct
Two-tier system keeps the balance checked