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      <marc:subfield code="a">The evolution of payroll taxes in Canada, 1961-1993 / </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="c">by Zhengxi Lin, Garnett Picot and Charles Beach. </marc:subfield>
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      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
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      <marc:subfield code="c">February 1996.</marc:subfield>
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      <marc:subfield code="a">Analytical Studies Branch research paper series</marc:subfield>
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      <marc:subfield code="v">No. 90</marc:subfield>
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      <marc:subfield code="a">The catalogue number (11F0019MPE) and ISBN (0-660-15598-2) for the print edition have been incorrectly copied in this electronic publication.</marc:subfield>
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      <marc:subfield code="a">This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland.--Abstract</marc:subfield>
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      <marc:subfield code="t">L'évolution des cotisations sociales au Canada, 1961-1993 / </marc:subfield>
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      <marc:subfield code="t">The evolution of payroll taxes in Canada: 1961-1993 / </marc:subfield>
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      <marc:subfield code="v">No. 90</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.504421</marc:subfield>
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      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/Collection/CS11-0019-90E.pdf</marc:subfield>
      <marc:subfield code="y">No. 90</marc:subfield>
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