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    <marc:leader>00000nam  2200000za 4500</marc:leader>
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107145516</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170111s2016    onc    #o    f001 0 eng d</marc:controlfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Rv4-38/2016E-PDF</marc:subfield>
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    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Using your home for daycare </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Revenue Agency, </marc:subfield>
      <marc:subfield code="c">[2016].</marc:subfield>
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    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">12 p.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Vous avez une garderie à la maison?</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"If you run a daycare business in your home, this guide will help you determine some of the expenses you can claim. It will also explain your duties as an employer and the importance of keeping good records." -- p. 2.</marc:subfield>
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      <marc:subfield code="a">Canada Revenue Agency.</marc:subfield>
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      <marc:subfield code="t">Vous avez une garderie à la maison? </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-38-2016-eng.pdf</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">P134(E) Rev. 16</marc:subfield>
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