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    <marc:controlfield tag="001">9.696412</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20220617133546</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150407|1997||||xxc|||||o    f|0| 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">F2-114/1997E-PDF</marc:subfield>
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    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Department of Finance.</marc:subfield>
      <marc:subfield code="b">Minister of Finance.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="b">explanatory notes / </marc:subfield>
      <marc:subfield code="c">published by Paul Martin, Minister of Finance. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Finance Canada. </marc:subfield>
      <marc:subfield code="c">July 1997.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">220, 226p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">The catalogue number (F2-114/1997E) and ISBN (0-660-17075-2) for the print edition have been incorrectly copied in this electronic publication.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1="3" ind2=" ">
      <marc:subfield code="a">"These amendments are intended to implement sales tax measures announced in April and October 1996. In addition, the legislation contains amendments intended to implement the Harmonized Sales Tax in accordance with agreements between the federal government and the governments of Nova Scotia, New Brunswick and Newfoundland and Labrador to harmonize the federal and provincial sales taxes, effective April 1, 1997. The explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament and Senators, as well as taxpayers and their professional advisors" --Preface, p.3 of 220.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="590" ind1=" " ind2=" ">
      <marc:subfield code="a">12-32-Supp</marc:subfield>
      <marc:subfield code="b">2012-07-11</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Excise taxes</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
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    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Federal taxes</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Fiscal policy</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Modifications visant la Loi sur la taxe d'accise, la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces, la Loi de l'impôt sur le revenu, la Loi sur le compte de service et de réduction de la dette et des lois connexes : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.640529</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.646637</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.696410</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">332 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/Collection/F2-114-1-1997E.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">330 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/Collection/F2-114-2-1997E.pdf</marc:subfield>
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