<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000zi 4500</marc:leader>
    <marc:controlfield tag="001">9.877409</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107164952</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr |n|||||||||</marc:controlfield>
    <marc:controlfield tag="008">190802e198605##onc||||#o    f000 0|eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <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>
    </marc:datafield>
    <marc:datafield tag="041" ind1=" " ind2=" ">
      <marc:subfield code="a">eng</marc:subfield>
      <marc:subfield code="a">fre</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Co52-48/1986-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Program evaluation study : </marc:subfield>
      <marc:subfield code="b">management summary report for the evaluation of federal excise tax exemption for newspapers, periodicals and books.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Communications Canada, </marc:subfield>
      <marc:subfield code="c">May 1986.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (14, 15 pages)</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="336" ind1=" " ind2=" ">
      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="337" ind1=" " ind2=" ">
      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="338" ind1=" " ind2=" ">
      <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">Digitized edition from print [produced by Innovation, Science and Economic Development Canada].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Evaluation study."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This document reports to senior management of the Department of Communications on the impact of the removal of federal excise tax exemption for printed matter. It describes the background and study approach; presents findings and conclusions; and makes recommendations with respect to the imposition of federal excise tax on newspapers, periodicals and books"--Introduction, page 1.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Text in English and French.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Books</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Periodicals</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Sales taxes</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Communications.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="792" ind1=" " ind2=" ">
      <marc:subfield code="t">Program evaluation study : </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.880365</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">3.89 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2019/isde-ised/Co52/Co52-48-1986.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
