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      <marc:subfield code="a">Fair warning : </marc:subfield>
      <marc:subfield code="b">an examination into service issues related to legal warnings issued by the Canada Revenue Agency during debt collection procedures.</marc:subfield>
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      <marc:subfield code="a">Ottawa, Ontario : </marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Avertissement formel : examen des problèmes de service liés aux mises en garde juridiques transmises par l'Agence du revenu du Canada dans le cadre de procédures de recouvrement des dettes.</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2019/boc-oto/Rv10-17-2019-eng.pdf</marc:subfield>
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