<?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">9.916352</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221019150926</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr bn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">221019s2022    onc     ol   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="0" 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">YX4-2022/13-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="e">enacting jurisdiction.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="240" ind1="1" ind2="0">
      <marc:subfield code="a">Cost of Living Relief Act, No. 1 (Targeted Tax Relief)</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="3">
      <marc:subfield code="a">An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) = </marc:subfield>
      <marc:subfield code="b">Loi modifiant la Loi de l'impôt sur le revenue (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="1">
      <marc:subfield code="a">Loi modifiant la Loi de l'impôt sur le revenue (majoration temporaire du crédit pour la taxe sur les produits et services/taxe de vente harmonisée)</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">[House of Commons of Canada], </marc:subfield>
      <marc:subfield code="c">2022.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="4">
      <marc:subfield code="c">©2022</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (ii, 3 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="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Statutes of Canada ..., chapter ... ; </marc:subfield>
      <marc:subfield code="v">Statutes of Canada 2022, chapter 13, 1st session, 44th Parliament</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Assented to October 18, 2022, Bill C-30."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This enactment amends the Income Tax Act in order to double the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit for six months, effectively increasing the maximum annual GST/HST credit amounts by 50% for the 2022-2023 benefit year"--Summary, page ii.</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="610" ind1="1" ind2="0">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="t">Income Tax Act.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax credits</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="5">
      <marc:subfield code="a">Goods and services tax</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Sales tax</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="655" ind1=" " ind2="7">
      <marc:subfield code="a">Statutes and codes</marc:subfield>
      <marc:subfield code="2">lcgft</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">House of Commons, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="792" ind1=" " ind2=" ">
      <marc:subfield code="t">An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit) = </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.916355</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Statutes of Canada ..., chapter ...</marc:subfield>
      <marc:subfield code="v">Statutes of Canada 2022, chapter 13, 1st session, 44th Parliament.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.500677</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">213 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2022/lois-statutes/YX4-2022-13.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2=" ">
      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.parl.ca/DocumentViewer/en/44-1/bill/C-30/royal-assent?col=2</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
