<?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">9.927279</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20241023105830</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr |n|||||||||</marc:controlfield>
    <marc:controlfield tag="008">230914e198711##onc|||| ob   f00| 0|eng d</marc:controlfield>
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      <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>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Co22-537/1987E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Impact of white paper sales tax reform proposals on the sound recording industry /  </marc:subfield>
      <marc:subfield code="c">Woods Gordon, a member of Arthur Young International. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Department of Communications, </marc:subfield>
      <marc:subfield code="c">November 1987.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">1 online resource (ii, 24 pages)</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
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      <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">"Prepared for the Department of Communications."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Clarkson Gordon draft for discussion purposes only."</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Sales tax</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Sound recording industry</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="6">
      <marc:subfield code="a">Taxe de vente</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="6">
      <marc:subfield code="a">Enregistrements sonores</marc:subfield>
      <marc:subfield code="x">Industrie</marc:subfield>
      <marc:subfield code="z">Canada.</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:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Woods, Gordon &amp; Co., </marc:subfield>
      <marc:subfield code="e">consultant.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">818 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2024/isde-ised/co22/Co22-537-1987-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
