<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nas  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.832238</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107145932</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170213d19952010onc x m o    f0###|0eng|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">Rv3-1E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="130" ind1="0" ind2=" ">
      <marc:subfield code="a">GST/HST memoranda series (Online)</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">GST/HST memoranda series </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Custom and Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="310" ind1=" " ind2=" ">
      <marc:subfield code="a">Irregular</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="362" ind1="1" ind2=" ">
      <marc:subfield code="a">Began in 1995? Ceased in 2010.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Série des mémorandums sur la TPS/TVH.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="550" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued 1999-2003 by Canada Customs and Revenue Agency; 2003-2010 by Canada Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Sales taxes</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Revenue Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Customs and Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Série des mémorandums sur la TPS/TVH </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.832258</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="785" ind1="0" ind2="0">
      <marc:subfield code="t">GST/HST memorandum.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.832266</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
