<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.851002</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107154306</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180201s2010    onc     ob   f000 0 eng  </marc:controlfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">BT32-53/2010E-PDF</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="a">Guideline on interest and administrative charges </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Treasury Board of Canada, Secretariat, </marc:subfield>
      <marc:subfield code="c">2010.</marc:subfield>
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      <marc:subfield code="a">[7] p.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Ligne directrice sur les intérêts et les frais administratifs.</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">"Published: Jun 16, 2010."</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"The purpose of this guideline is to assist departmental officials with charging interest on overdue non-tax receivables and charging administrative fees when any instrument payable to the Crown is dishonoured”--Context, p. [3].</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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    </marc:datafield>
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      <marc:subfield code="s">145 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-53-2010-eng.pdf</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.tbs-sct.gc.ca/pol/doc-eng.aspx?id=19024</marc:subfield>
    </marc:datafield>
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