<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.848878</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107153801</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">171215s2017    onc     ob   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">XC16-1/1-421-34E-PDF</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">House of Commons. </marc:subfield>
      <marc:subfield code="b">Standing Committee on Public Accounts.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Report 2, Custom duties, from the Spring 2017 reports of the Auditor General of Canada – part I </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Hon. Kevin Sorenson, chair.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Custom duties, from the Spring 2017 reports of the Auditor General of Canada – part I</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="6">
      <marc:subfield code="a">Report 2, Custom duties, from the Spring 2017 reports of the Auditor General of Canada – part I</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">House of Commons, </marc:subfield>
      <marc:subfield code="c">2017.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">v, 17 p.</marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Report of the Standing Committee on Public Accounts ; </marc:subfield>
      <marc:subfield code="v">34th report, 42nd Parliament, 1st session</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Rapport 2, Les droits de douane, des Rapports du printemps 2017 du vérificateur général du Canada - partie I.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"December 2017.”</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Original published on: 2017/12/13; published on: 2018/01/09.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"According to the Office of the Auditor General (OAG), Canadian importers “are responsible for paying customs duties according to Canada’s Customs Tariff. Customs duties are a way for the federal government to obtain revenue and protect certain sectors of the Canadian economy.” The OAG conducted an audit, released in spring 2017, to determine whether Finance Canada, Global Affairs Canada (GAC) and the Canada Border Services Agency (CBSA or the Agency) “adequately managed customs duties according to their roles and responsibilities.” On 9 November 2017, the House of Commons Standing Committee on Public Accounts (the Committee) held a hearing on this audit"--Introd., p. 1, 2.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Federal government</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Customs and excise</marc:subfield>
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    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Audit</marc:subfield>
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      <marc:subfield code="a">Sorenson, Kevin.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Rapport 2, Les droits de douane, des Rapports du printemps 2017 du vérificateur général du Canada - partie I </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.848879</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Report of the Standing Committee on Public Accounts ;</marc:subfield>
      <marc:subfield code="v">34th report, 42nd Parliament, 1st session</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.505304</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">5.52 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/parl/xc16-1/XC16-1-1-421-34-eng.pdf</marc:subfield>
    </marc:datafield>
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