[Verse 1] Happy Valley Farms went to court one day Judge had to decide if their gain would stay Was it income earned from trading schemes Or capital growth from investment dreams The test looks at intention, frequency too How you held the asset tells what's true [Chorus] Thirty-eight to fifty-five, that's where gains reside Half included, half's your prize, capital divide LCGE saves the day for small biz shares that qualify Principal home flies tax-free, watch your basis multiply [Verse 2] Take your proceeds, subtract the cost Add improvements, fees aren't lost Fifty percent inclusion rate But twenty-four changed the corporate fate Two-thirds for gains above the line Quarter million threshold fine [Chorus] Thirty-eight to fifty-five, that's where gains reside Half included, half's your prize, capital divide LCGE saves the day for small biz shares that qualify Principal home flies tax-free, watch your basis multiply [Bridge] Superficial loss will bite Thirty days before and after sight Same property back in your hands Deny the loss, the rule commands Stop-loss kicks when affiliates play Connected parties can't claim today [Verse 3] Qualified small business corporation stock Farm and fishing properties unlock Lifetime exemption shields your wealth Million-dollar capital stealth Principal residence exemption clear One-plus-years formula you'll cheer [Chorus] Thirty-eight to fifty-five, that's where gains reside Half included, half's your prize, capital divide LCGE saves the day for small biz shares that qualify Principal home flies tax-free, watch your basis multiply [Outro] Income versus capital, the distinction's key Happy Valley showed us how the courts decree Calculate with care, exemptions guard your gate Subdivision C seals your capital fate
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