<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.828909</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107145147</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">161209s1987    onc    |o||||f|0| 0|eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">F2-77/1987-4E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <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">Tax reform 1987, tax treatment of farm losses </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Tax treatment of farm losses</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">1987.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">17 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Finance Canada].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Réforme fiscale 1987, régime fiscal des pertes agricoles.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"December 1987."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The June 18, 1987 White Paper on tax reform put forward several proposals concerning the tax treatment of farm losses. These proposals provided objective tests for determining the extent to which farm losses could be deducted against other sources of income and proposed new accounting rules for farmers. ..."--P.1.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax credits</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Farms</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Réforme fiscale 1987, régime fiscal des pertes agricoles </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.828934</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">1.45 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F2-77-1987-4-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
