<?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">9.851188</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107154329</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180206s2010    onc     ob   f000 0 eng  </marc:controlfield>
    <marc:datafield tag="020" ind1=" " ind2=" ">
      <marc:subfield code="a">978-0-660-09770-1</marc:subfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">BT32-56/2009E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Treasury Board.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Guideline on security for debts </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">Treasury Board of Canada, Secretariat, </marc:subfield>
      <marc:subfield code="c">2010.</marc:subfield>
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    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">[9] p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Ligne directrice sur la garantie à l'égard des dettes.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Cover title.</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Published: Jul 08, 2010."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1="0" ind2=" ">
      <marc:subfield code="a">"The purpose of these guidelines is to assist departmental officials who are charged with the management of securing repayment of debts due to the Crown by mitigating the risks of non-repayment. The guidelines provide sound management practices for accepting, protecting and discharging security on debts due to the Crown”--Context, p. [3].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="a">Accounts receivable</marc:subfield>
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      <marc:subfield code="t">Ligne directrice sur la garantie à l'égard des dettes </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.851196</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">164 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-56-2009-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=15796</marc:subfield>
    </marc:datafield>
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