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      <marc:subfield code="a">Backgrounder </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">tax fairness for the middle class and opportunity for all Canadians.</marc:subfield>
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      <marc:subfield code="a">Tax fairness for the middle class and opportunity for all Canadians</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Department of Finance Canada, </marc:subfield>
      <marc:subfield code="c">[2018]</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Document d'information : équité fiscale pour la classe moyenne et occasions pour tous les Canadiens.</marc:subfield>
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      <marc:subfield code="a">"Small businesses are a key driver of Canada’s economy, accounting for 70 per cent of all private sector jobs. Low and competitive tax rates allow Canadian businesses to invest in their success, and create more good, well-paying jobs. The passive investment tax changes proposed in Budget 2018 strike a balance between the need to ensure fairness and the need to support business investment and growth—without introducing undue complexity"--P. [1], 2.</marc:subfield>
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