<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="001">9.824535</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">160921s1982    onc    |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">F34-8/1982E-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:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Explanatory notes to a bill amending the Income Tax Act </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Marc Lalonde.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Dept. of Finance Canada, </marc:subfield>
      <marc:subfield code="c">1982.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">225 p.</marc:subfield>
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      <marc:subfield code="a">"December 1982."</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Notes explicatives au projet de loi modifiant la Loi de l'impôt sur le revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This publication arises out of a recognition of the problems posed by the complex nature of income tax legislation. Its purpose is to assist Members of Parliament and other interested Canadians in understanding the changes to the Income Tax Act now being proposed. These changes relate to the budgets of November 12, 1981, June 28, 1982 and my Economic Statement of October 27, 1982. This material provides an explanation of the Bill on a clause-by clause basis. It describes the intent of each amendment with particular reference to the technical aspects of the changes. ..."--Pref.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Amendments</marc:subfield>
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    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
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      <marc:subfield code="a">Lalonde, Marc, </marc:subfield>
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      <marc:subfield code="t">Notes explicatives au projet de loi modifiant la Loi de l'impôt sur le revenu </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">2.78 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-8-1982-eng.pdf</marc:subfield>
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