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      <marc:subfield code="a">Guide for discounters, 2016 </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">24 p.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Guide de l'escompteur, 2016.</marc:subfield>
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      <marc:subfield code="a">"If you offer a tax discounting service to your clients, this guide provides you with information about how the Canada Revenue Agency (CRA) administers the Tax Rebate Discounting Act, which regulates the practice of tax discounting." -- Is this guide for you? p. 2.</marc:subfield>
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      <marc:subfield code="a">T4163(E) Rev. 16</marc:subfield>
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