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      <marc:subfield code="a">Explanatory notes to legislation relating to the Goods and Services Tax </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Paul Martin.</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
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      <marc:subfield code="a">ii, 33 p.</marc:subfield>
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      <marc:subfield code="a">"February 1994."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Notes explicatives du projet de loi concernant la taxe sur les produits et services.</marc:subfield>
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      <marc:subfield code="a">"The legislation to which these explanatory notes relate contains proposed amendments to the Excise Tax Act and a related statute. These amendments are intended to implement the sales tax measures announced on December 10, 1992, March 30, 1993, April 30, 1993 and September 3, 1993. In addition, the legislation contains a number of technical amendments that clarify and, in some cases, correct the application of the Excise Tax Act and a related statute. ..."--Pref.</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-62-1994-eng.pdf</marc:subfield>
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