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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">House of Commons. </marc:subfield>
      <marc:subfield code="b">Standing Committee on Finance.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The Canada Revenue Agency, tax avoidance and tax evasion </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">recommended actions / </marc:subfield>
      <marc:subfield code="c">Wayne Easter, chair.</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">House of Commons, </marc:subfield>
      <marc:subfield code="c">2016.</marc:subfield>
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      <marc:subfield code="a">viii, 47 p.</marc:subfield>
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      <marc:subfield code="a">Report of the Standing Committee on Finance ; </marc:subfield>
      <marc:subfield code="v">Sixth report, 42nd Parliament, 1st session</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: L’Agence du revenu du Canada, l’évitement fiscal et l’évasion fiscale : mesures recommandées.</marc:subfield>
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      <marc:subfield code="a">"October 2016".</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Original published on: 2016/10/26; published on: 2017/02/20; published on: 2018/01/12; published on: 2019/04/10.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This report summarizes the testimony received by the Committee during these hearings, and presents the Committee’s recommendations. Chapter Two focuses on the Canada Revenue Agency’s (CRA’s) efforts to enhance tax compliance by individuals and corporations, and to address situations of non-compliance. Chapter Three discusses the development and use of offshore corporate structures, including that developed by KPMG and located on the Isle of Man; it also identifies the CRA’s actions in relation to that structure. The Committee’s recommendations are contained in Chapter Four" -- Introduction, p. 2.</marc:subfield>
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      <marc:subfield code="a">Report of the Standing Committee on Finance ;</marc:subfield>
      <marc:subfield code="v">Sixth report, 42nd Parliament, 1st session</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.506813</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">1.49 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/parl/xc26-1/XC26-1-1-421-6-eng.pdf</marc:subfield>
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