<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.825098</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107144258</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">160929s1988    onc    |o||||f|0| 0|eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">F34-35/1988E-PDF</marc:subfield>
    </marc:datafield>
    <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 proposed amendments to the Income Tax Act and proposed part LXXVII of the Income Tax Regulations </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Michael H. Wilson.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="4">
      <marc:subfield code="a">Explanatory notes to proposed legislation relating to saving for retirement</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="3">
      <marc:subfield code="a">Better pension system</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">1988.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">x, 142 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"March 1988."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Notes explicatives aux modifications proposées de la Loi de l'impôt sur le revenu et de la partie LXXVII proposée du Règlement de l'impôt sur le revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">At head of title: A better pension system.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"Subsection 6(1) of the Act specifies certain amounts that must be included in computing a taxpayer's income for a taxation year from an office or employment. ..."--P.1.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Legislation</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Amendments</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="700" ind1="1" ind2=" ">
      <marc:subfield code="a">Wilson, Michael H.</marc:subfield>
      <marc:subfield code="q">(Michael Holcombe),</marc:subfield>
      <marc:subfield code="d">1937-</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Notes explicatives aux modifications proposées de la Loi de l'impôt sur le revenu et de la partie LXXVII proposée du Règlement de l'impôt sur le revenu </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.825108</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">2.01 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-35-1988-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
