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    <marc:controlfield tag="008">180103s2017    onca|||#ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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      <marc:subfield code="a">YN5-147/2017E-PDF</marc:subfield>
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      <marc:subfield code="a">Ammar, Nasreddine.</marc:subfield>
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      <marc:subfield code="a">Bill C-342 - cost of carbon pricing deduction from GST </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">[written by Nasreddine Ammar].</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer, </marc:subfield>
      <marc:subfield code="c">2017.</marc:subfield>
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      <marc:subfield code="a">30 p. : </marc:subfield>
      <marc:subfield code="b">ill. </marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">"12 December 2017."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Projet de loi C-342 - coût de l’exclusion du prix du carbone dans le calcul de la TPS.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Includes bibliographical references: p. 24-30.</marc:subfield>
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      <marc:subfield code="a">"On 20 March 2017, Mark Warawa, MP, introduced a private member’s bill, Bill C-342. The bill amends the Excise Tax Act to provide that any tax, duty or fee imposed in respect of carbon is excluded from the total purchase price for the purpose of calculating the goods and services tax. On 25 October 2017 the bill was defeated at second reading in the House of Commons. The analysis in this report may be useful in determining the impact of a Canada-wide carbon pricing policy on revenue from the goods and services tax."--Exec. summary, p. 1.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer.</marc:subfield>
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      <marc:subfield code="t">Projet de loi C-342 - coût de l’exclusion du prix du carbone dans le calcul de la TPS </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.849506</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">546 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-147-2017-eng.pdf</marc:subfield>
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