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    <marc:controlfield tag="001">9.695681</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150407|2012||||xxc|||||o    f|0| 0 eng|d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Canadian Heritage.</marc:subfield>
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      <marc:subfield code="a">CPTC program guidelines / </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="c">[published by the] Canadian Audio-Visual Certification Office. </marc:subfield>
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      <marc:subfield code="a">Gatineau - Quebec : </marc:subfield>
      <marc:subfield code="b">Canadian Heritage </marc:subfield>
      <marc:subfield code="c">Published April 2, 2012.</marc:subfield>
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      <marc:subfield code="a">56p.</marc:subfield>
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      <marc:subfield code="a">"The Canadian Film or Video Production Tax Credit (CPTC) is a refundable corporate tax credit designed to encourage the creation of Canadian film and television programming and the development of an active domestic independent production sector. The CPTC program is jointly administered by the Department of Canadian Heritage, through the Canadian Audio-Visual Certification Office (CAVCO), and by the Canada Revenue Agency (CRA)."--Page 5 of 56, Preamble.</marc:subfield>
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      <marc:subfield code="t">Programme du CIPC - lignes directrices / </marc:subfield>
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      <marc:subfield code="t">CPTC program guidelines  </marc:subfield>
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      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
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      <marc:subfield code="s">1664 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2012/pc-ch/CH44-141-1-2012-eng.pdf</marc:subfield>
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