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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Finance.</marc:subfield>
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      <marc:subfield code="a">Explanatory notes relating to the Air Travellers Security Charge and to Income Tax / </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="c">published by the Honourable Paul Martin, Minister of Finance. </marc:subfield>
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      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Finance Canada </marc:subfield>
      <marc:subfield code="c">February 2002.</marc:subfield>
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      <marc:subfield code="a">The catalogue number (F2-165/2002E) and ISBN (0-660-96656-5) for the print edition have been incorrectly copied in this electronic publication.</marc:subfield>
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      <marc:subfield code="a">This booklet, published by the Department of Finance, provides detailed information regarding the interpretation, application and enforcement of the Air Travellers Security Charge Act. It also includes information on interpretation of several sections of the Income Tax Act along with appendices on the capital cost allowance and qualified limited partnerships.</marc:subfield>
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      <marc:subfield code="t">Notes explicatives concernant le droit pour la sécurité des passagers du transport aérien et l'impôt sur le revenu / </marc:subfield>
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      <marc:subfield code="t">Explanatory notes relating to the Air Travellers Security Charge and to Income Tax / </marc:subfield>
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