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      <marc:subfield code="a">Explanatory notes to legislation relating to income tax / </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="c">published by The Honourable Paul Martin, P.C., M.P. Minister of Finance. </marc:subfield>
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      <marc:subfield code="c">December 1996.</marc:subfield>
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      <marc:subfield code="a">"The legislation to which these explanatory notes relate contains amendments to the Income Tax Act, the Income Tax Application Rules, the Canada Pension Plan, the Canada Business Corporations Act, the Excise Tax Act, the Unemployment Insurance Act and certain related Acts. These explanatory notes describe amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors."--Preface, p.5 of 248.</marc:subfield>
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      <marc:subfield code="a">"The legislation to which these explanatory notes relate contains amendments to the Income Tax Act, the Income Tax Application Rules, the Canada Pension Plan, the Canada Business Corporations Act, the Excise Tax Act, the Unemployment Insurance Act and certain related Acts. These explanatory notes describe amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors."--Preface, p.5 of 248.</marc:subfield>
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      <marc:subfield code="t">Notes explicatives sur les mesures législatives concernant l'impôt sur le revenu / </marc:subfield>
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