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      <marc:subfield code="a">eng</marc:subfield>
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      <marc:subfield code="a">CS13-604/12-PDF</marc:subfield>
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      <marc:subfield code="a">Smith, Philip.</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The allocation of indirect taxes and subsidies to components of final expenditure </marc:subfield>
      <marc:subfield code="h">[electronic resource] = </marc:subfield>
      <marc:subfield code="b">La répartition des impôts indirects et des subventions aux composantes de la dépense finale / </marc:subfield>
      <marc:subfield code="c">by Philip Smith.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="1">
      <marc:subfield code="a">Répartition des impôts indirects et des subventions aux composantes de la dépense finale</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">[Statistics Canada], </marc:subfield>
      <marc:subfield code="c">1991.</marc:subfield>
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    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">[34] p.</marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Income and expenditure accounts technical series = Comptes des revenus et dépenses, série technique ; </marc:subfield>
      <marc:subfield code="v">No. 12</marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by Statistics Canada].</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Reprinted from National Income and Expenditure Accounts, Third Quarter 1990 (Catalogue No. 13-001)."</marc:subfield>
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      <marc:subfield code="a">"February 1991."</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This paper is about the role of indirect taxes and government subsidies in the National Income and Expenditure Accounts. As components entering into the calculation of Gross Domestic Product at market prices, these items have always been important to the accounts. Starting with the third quarter 1990 release of the NIEA, however, they have acquired a greater prominence. The accounts now include several additional tables which allocate indirect taxes and subsidies to the various components of final expenditure"--Introduction.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Text in English and in French.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Statistics Canada. </marc:subfield>
      <marc:subfield code="b">Income and Expenditure Accounts Division.</marc:subfield>
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    <marc:datafield tag="792" ind1=" " ind2=" ">
      <marc:subfield code="t">The allocation of indirect taxes and subsidies to components of final expenditure </marc:subfield>
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      <marc:subfield code="w">(CaOODSP)9.844456</marc:subfield>
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    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Income and expenditure accounts technical series (Statistics Canada)</marc:subfield>
      <marc:subfield code="v">No. 12</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.500201</marc:subfield>
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    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">4.05 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/statcan/13-604/CS13-604-12.pdf</marc:subfield>
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    <marc:datafield tag="986" ind1=" " ind2=" ">
      <marc:subfield code="a">13-604 no. 12</marc:subfield>
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