<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="008">160930s1989    onc    |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">F34-42/1989E-PDF</marc:subfield>
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      <marc:subfield code="a">F2-85/2-1989E-PDF</marc:subfield>
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      <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">Goods and services tax </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">draft legislation and explanatory notes / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Michael H. Wilson.</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">1989.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">207 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"October 1989."</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Taxe sur les produits et services : avant-projet de loi et notes explicatives.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"In August 1989, the Minister of Finance outlined the basic design and operation of the Goods and Services Tax in a Technical Paper. The presentation of draft legislation and the accompanying explanatory notes represents the next step in the consultative process leading to the implementation of the GST on January 1, 1991. ..."--Pref.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Goods and services tax</marc:subfield>
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    <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>
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      <marc:subfield code="t">Taxe sur les produits et services </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">3.03 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-42-1989-eng.pdf</marc:subfield>
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