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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="a">Guideline on the payment, recording and rebate of the Quebec Sales Tax </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
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      <marc:subfield code="a">[7] p. (un-numbered pages)</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Ligne directrice sur le paiement, la comptabilisation et le remboursement de la taxe de vente du Québec.</marc:subfield>
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      <marc:subfield code="a">"Published: Jun 26, 2013."</marc:subfield>
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      <marc:subfield code="a">"The purpose of this Guideline is to assist departments in implementing Canada’s obligations with respect to the QST in accordance with the Comprehensive Integrated Taxation Coordination Agreement (CITCA) and the Reciprocal Taxation Agreement (RTA) between Canada and Quebec"--Provided by publisher.</marc:subfield>
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