<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr mn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">251017e201411##onc     o    f000 0 eng d</marc:controlfield>
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      <marc:subfield code="e">rda</marc:subfield>
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    </marc:datafield>
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      <marc:subfield code="a">Canada Revenue Agency - Chartered Professional Accountants of Canada framework agreement.</marc:subfield>
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      <marc:subfield code="a">CRA/CPA Canada framework</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Revenue Agency = Agence du revenue du Canada, </marc:subfield>
      <marc:subfield code="c">November 2014.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="b">txt</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
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      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Entente sur un cadre de travail entre l'ARC et CPA Canada.</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="x">Accounting.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Finance, Public</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="x">Auditing.</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Revenue Agency, </marc:subfield>
      <marc:subfield code="e">Participant in an agreement.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Chartered Professional Accountants of Canada, </marc:subfield>
      <marc:subfield code="e">Participant in an agreement.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Entente sur un cadre de travail entre l'Agence du revenu du Canada et les Comptables professionnels agréés du Canada.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.956425</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">905 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2025/arc-cra/Rv4-217-2014-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
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