<?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">9.922652</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20230512120601</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr bn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">230512s2023    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">YX4-2023/11-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="3">
      <marc:subfield code="a">An Act to amend the Federal-Provincial Fiscal Arrangements Act and the Income Tax Act</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="3">
      <marc:subfield code="a">An Act to amend the Federal-Provincial Fiscal Arrangements Act and the Income Tax Act = </marc:subfield>
      <marc:subfield code="b">Loi modifiant la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et la Loi de l’impôt sur le revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="1">
      <marc:subfield code="a">Loi modifiant la Loi sur les arrangements fiscaux entre le gouvernement fédéral et les provinces et la Loi de l’impôt sur le revenu</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2=" ">
      <marc:subfield code="i">Short title:</marc:subfield>
      <marc:subfield code="a">Cost of Living Relief Act, No. 3</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">2023.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (ii, 4 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 2023, chapter 11, 1st Session, 44th Parliament</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"First Session, Forty-fourth Parliament, 70-71 Elizabeth II - 1 Charles III, 2021-2022-2023."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Assented to May 11, 2023 Bill C-46."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This enactment amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories. It also amends the Income Tax Act to provide an additional payment of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit equal to double the amount of the regular January 2023 payment"--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">Federal-Provincial Fiscal Arrangements Act.</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">Transfer payments</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">Federal-provincial fiscal relations</marc:subfield>
      <marc:subfield code="z">Canada.</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="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 Federal-Provincial Fiscal Arrangements Act and the Income Tax Act = </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.922658</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 2023, chapter 11, 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">208 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2023/lois-statutes/YX4-2023-11.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-46/royal-assent</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
