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      <marc:subfield code="a">"19 June 2019."</marc:subfield>
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      <marc:subfield code="a">"In response to a request from a member of Parliament, the PBO has prepared a cost estimate of the federal government introducing 100% expensing for assets purchased by a corporation, to match the recent U.S. tax change in the Tax Cuts and Jobs Act (TCJA)."</marc:subfield>
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