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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20210624232904</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150407|2009||||xxc|||||o    f|0| 0 eng|d</marc:controlfield>
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      <marc:subfield code="a">978-1-100-11616-7</marc:subfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Finance.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The tax treatment of expenses incurred to earn foreign source business income : </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="b">principles, policies, and options / </marc:subfield>
      <marc:subfield code="c">[by] James R. Hines Jr.; prepared for the Advisory Panel on Canada's System of International Taxation. </marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Finance Canada </marc:subfield>
      <marc:subfield code="c">August 2008.</marc:subfield>
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      <marc:subfield code="a">25p.</marc:subfield>
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      <marc:subfield code="a">The catalogue number and the ISBN were inverted in this PDF version.</marc:subfield>
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      <marc:subfield code="b">2010-10-08</marc:subfield>
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      <marc:subfield code="a">Hines Jr., James R.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Le traitement fiscal des frais engagés pour gagner du revenu de source étrangère : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.636021</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">270 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2010/fin/F34-3-10-2009-eng.pdf</marc:subfield>
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