<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
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    <marc:controlfield tag="001">9.870486</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107163129</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
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    <marc:controlfield tag="008">190322t20192019onc    #o    f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">9780660302416</marc:subfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Rv4-130/2019E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Quantitative and qualitative research on tax scheme promoters / </marc:subfield>
      <marc:subfield code="c">prepared for the Canada Revenue Agency [by] Earnscliffe Strategy Group.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Revenue Agency = Agence du revenu du Canada, </marc:subfield>
      <marc:subfield code="c">2019.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="4">
      <marc:subfield code="c">©2019</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">1 online resource (56 pages) + </marc:subfield>
      <marc:subfield code="e">summary (4 pages)</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Recherche quantitative et qualitative sur les promoteurs de stratagèmes fiscaux.        </marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Registration Number: POR 100-18."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"Research was required to help the CRA address the issue of tax schemes, develop strategies to combat tax avoidance and investigate the effectiveness of current promoter compliance measures, tools, and initiatives. More specifically, this study investigated taxpayers’ awareness and expectations of the Promoter Compliance Program. The CRA believes its ability to communicate about this program and its results in the detection and correction of promoter non-compliance will have an impact on future compliance"--page 1.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Public opinion</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax avoidance</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Canada Revenue Agency.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Earnscliffe Strategy Group.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Recherche quantitative et qualitative sur les promoteurs de stratagèmes fiscaux /              </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.870487</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">1.49 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2019/arc-cra/Rv4-130-2019-eng.pdf</marc:subfield>
      <marc:subfield code="z">Final report</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">234 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2019/arc-cra/Rv4-130-2019-1-eng.pdf</marc:subfield>
      <marc:subfield code="z">Executive summary</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
