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      <marc:subfield code="a">Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour les petits producteurs de bière, de vin et de spiritueux)</marc:subfield>
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      <marc:subfield code="a">"This enactment amends the Income Tax Act to provide a tax credit for taxpayers who brew, in Canada, not more than 15 000 hectolitres of beer and malt liquor or produce, in Canada, not more than 15 000 hectolitres of wine or spirits in a taxation year"--Summary, page ii.</marc:subfield>
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