[Verse 1] Income Tax Act stands as pillar one Federal backbone where assessments run Structure builds through sections, parts divide Interpretation rules our legal guide Provincial statutes add their local twist PST weaving through the federal list [Chorus] Two legislative sources, know them well ITA and Excise cast their spell Treaties bridge the international scene CRA guidance fills the space between Memorize the map, these laws align Federal, provincial, by design [Verse 2] Excise Tax Act governs GST Harmonized sales tax flows seamlessly Provincial power adds their own domain British Columbia, Saskatchewan's reign Quebec sales tax operates apart Each jurisdiction plays its vital part [Chorus] Two legislative sources, know them well ITA and Excise cast their spell Treaties bridge the international scene CRA guidance fills the space between Memorize the map, these laws align Federal, provincial, by design [Bridge] Income Tax Folios spell it clear Interpretation Bulletins appear Technical guidance lights the murky ground Where statutory silence can be found Treaties override domestic rule Double taxation's vanquished tool [Verse 3] Implementation makes the treaty real Domestic law must seal the global deal Administrative wisdom fills the gaps CRA guidance draws the detailed maps Legislative sources intertwine Creating Canada's tax design [Chorus] Two legislative sources, know them well ITA and Excise cast their spell Treaties bridge the international scene CRA guidance fills the space between Memorize the map, these laws align Federal, provincial, by design [Outro] From Parliament's pen to province's power Administrative wisdom every hour Two sources merge in tax law's dance Nothing left to legal chance
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