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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Rv4-152/1-2021E-PDF</marc:subfield>
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      <marc:subfield code="a">Rv4-152/2-2021E-PDF</marc:subfield>
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      <marc:subfield code="a">Sales tax E-invoicing feasibility study : </marc:subfield>
      <marc:subfield code="b">qualitative research : final report / </marc:subfield>
      <marc:subfield code="c">prepared for the Canada Revenue Agency by Sage Research Corporation.</marc:subfield>
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      <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">2021.</marc:subfield>
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      <marc:subfield code="c">©2021</marc:subfield>
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      <marc:subfield code="a">1 online resource (60 pages) + </marc:subfield>
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      <marc:subfield code="a">text</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
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      <marc:subfield code="2">rdacarrier</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Étude de faisabilité sur la facturation électronique de la taxe de vente : recherche qualitative : rapport final.</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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      <marc:subfield code="a">"Contract number: # 46637-227534/001-CY."</marc:subfield>
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      <marc:subfield code="a">"Registration number: POR 138-20."</marc:subfield>
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      <marc:subfield code="a">"May 2021."</marc:subfield>
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      <marc:subfield code="a">Text chiefly in English; includes text in French.</marc:subfield>
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      <marc:subfield code="a">Canada Revenue Agency</marc:subfield>
      <marc:subfield code="x">Public opinion.</marc:subfield>
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      <marc:subfield code="a">Small business</marc:subfield>
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      <marc:subfield code="x">Public opinion.</marc:subfield>
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      <marc:subfield code="a">Electronic invoices</marc:subfield>
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      <marc:subfield code="x">Public opinion.</marc:subfield>
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      <marc:subfield code="a">Businesspeople</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="x">Attitudes.</marc:subfield>
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      <marc:subfield code="a">Canada Revenue Agency, </marc:subfield>
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      <marc:subfield code="a">Sage Research Corporation, </marc:subfield>
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      <marc:subfield code="t">Étude de faisabilité sur la facturation électronique de la taxe de vente : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.903305</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2021/arc-cra/Rv4-152-1-2021-eng.pdf</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">973 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2021/arc-cra/Rv4-152-1-2021-1-eng.pdf</marc:subfield>
      <marc:subfield code="z">(summary)</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://epe.lac-bac.gc.ca/100/200/301/pwgsc-tpsgc/por-ef/canada_revenue_agency/2021/138-20-e/POR_138-20_E-invoicingFocusGroups_Report_EN.html</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://epe.lac-bac.gc.ca/100/200/301/pwgsc-tpsgc/por-ef/canada_revenue_agency/2021/138-20-e/summary/POR_138-20_E-invoicingFocusGroups_ExecutiveSummary_EN.html</marc:subfield>
      <marc:subfield code="z">(summary)</marc:subfield>
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