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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
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      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">includes information about CRA Service Complaints Program.</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
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      <marc:subfield code="c">[2016].</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Plaintes et différends :  y compris des renseignements sur le programme Plaintes liées au service de l'ARC.</marc:subfield>
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      <marc:subfield code="a">"This guide is for you if you are not satisfied with the service, the assessment, or the determination you received from the Canada Revenue Agency (CRA). You will find information on the complaints and disputes mechanisms that are available, such as: Service complaints; Reprisal complaints; Non-service related complaints." -- p. 2.</marc:subfield>
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      <marc:subfield code="a">RC4540(E) Rev. 16</marc:subfield>
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