<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000ngm  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.845392</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107152947</marc:controlfield>
    <marc:controlfield tag="006">m     o  c f      </marc:controlfield>
    <marc:controlfield tag="007">cr cna|||a||||</marc:controlfield>
    <marc:controlfield tag="008">171011s2016    onc003       fo   vleng 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">Rv4-92/2016E-MP4</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Disability tax credit </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 Revenue Agency, </marc:subfield>
      <marc:subfield code="c">c2016.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 streaming video (3 min., 4 sec.) : </marc:subfield>
      <marc:subfield code="b">sd., col.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Le crédit d’impôt pour personnes handicapées.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Title from title screen.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Video transcript in HTML format provided by publisher.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"People who have a severe and prolonged impairment in physical or mental functions often have extra expenses that other taxpayers don’t. The disability tax credit helps to offset some of those costs. The disability tax credit is a non-refundable tax credit. This means that, when you fill out your income tax and benefit return, the credit reduces the amount of income tax you might have to pay. Applying for the credit is easy. Just follow these three steps"--Cf. Narration.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="538" ind1=" " ind2=" ">
      <marc:subfield code="a">System requirements: Windows Media Player.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="538" ind1=" " ind2=" ">
      <marc:subfield code="a">Mode of access: World Wide Web.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax credits</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Persons with disabilities</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">Le crédit d’impôt pour personnes handicapées </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.845395</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">MP4</marc:subfield>
      <marc:subfield code="s">9.84 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-92-2016-eng.mp4</marc:subfield>
      <marc:subfield code="z">Video</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2=" ">
      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.canada.ca/en/revenue-agency/news/cra-multimedia-library/individuals-video-gallery/transcript-disability-tax-credit.html</marc:subfield>
      <marc:subfield code="z">Transcript</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
