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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150406|2010||||xxc|||||o    f|0| 0 eng d</marc:controlfield>
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      <marc:subfield code="a">YM32-2/2010-22E-PDF</marc:subfield>
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      <marc:subfield code="a">Abusive tax planning : </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="b">the problem and the Canadian context / </marc:subfield>
      <marc:subfield code="c">[by] Sylvain Fleury. </marc:subfield>
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      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Library of Parliament. </marc:subfield>
      <marc:subfield code="c">18 February 2010.</marc:subfield>
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      <marc:subfield code="a">1 online resource (12 pages).</marc:subfield>
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      <marc:subfield code="a">Fleury, Sylvain</marc:subfield>
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      <marc:subfield code="t">L'évitement fiscal abusif : </marc:subfield>
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      <marc:subfield code="w">(CaOODSP)9.829353</marc:subfield>
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      <marc:subfield code="a">Background paper ;</marc:subfield>
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      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">189 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2010/bdp-lop/bp/2010-22-eng.pdf</marc:subfield>
      <marc:subfield code="y">2010-22-E</marc:subfield>
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