<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.825470</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107144351</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">161005s1990    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">F34-49/1990E-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">explanatory notes to Bill C-62 as passed by the House of Commons on April 10, 1990 / </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">1990.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">xxvi, 244 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"May 1990."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Taxe sur les produits et services: notes explicatives du projet de loi C-62 adopté par la chambre des communes le 10 avril 1990.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"To implement the Goods and Services (GST), Bill C-62 proposes legislative amendments to seven acts of Parliament. The principal amendments are to the Excise Tax Act, under which authority is to be given to charge, collect and administer the GST. Amendments are required to the remaining six acts as a consequence of the introduction of the GST. ..."--P.1.</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">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>
      <marc:subfield code="w">(CaOODSP)9.825471</marc:subfield>
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    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">4.36 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-49-1990-eng.pdf</marc:subfield>
    </marc:datafield>
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