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      <marc:subfield code="a">Amendments to the Income Tax Act </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">explanatory notes / </marc:subfield>
      <marc:subfield code="c">issued by Paul Martin, Minister of Finance.</marc:subfield>
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      <marc:subfield code="c">1994.</marc:subfield>
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      <marc:subfield code="a">iii, 155 p.</marc:subfield>
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      <marc:subfield code="a">"November 1994."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Modifications de la Loi de l'impôt sur le revenu : notes explicatives.</marc:subfield>
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      <marc:subfield code="a">"The legislation to which these explanatory notes relate contains amendments to the Income Tax Act and Income Tax Application Rules. These amendments are designed to implement a number of the income tax measures put forth in the Budget of February 22, 1994. These explanatory notes describe amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors."--Pref.</marc:subfield>
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