<?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">9.829056</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107145208</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">161213s1987    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>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">F2-75/1987-11E-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, a fairer system </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">enriching the refundable federal sales tax credit.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Fairer system : </marc:subfield>
      <marc:subfield code="b">enriching the refundable federal sales tax credit</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">1 brochure</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Cover title.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Lower rates, fairer system."</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, un régime plus équitable : crédit remboursable au titre de la taxe de vente fédérale amélioré.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"Improving assistance to low-income individuals and families is an important part of the fairer system that tax reform will bring. One way will be by increasing the current refundable sales tax credit and making it available to more low-income Canadians. ..."--p.[1]</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax credits</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Réforme fiscale 1987, un régime plus équitable </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.829062</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">962 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F2-75-1987-11-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
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