<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="008">160926s1985    onc    |o||||f|0| 0|eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">F34-19/1985E-PDF</marc:subfield>
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    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Finance.</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Technical notes to a notice of ways and means motion to amend the Income Tax Act </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">amounts in dispute / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Michael Wilson.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Dept. of Finance Canada, </marc:subfield>
      <marc:subfield code="c">1985.</marc:subfield>
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      <marc:subfield code="a">13 p.</marc:subfield>
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      <marc:subfield code="a">"January 1985."</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Notes techniques sur l'avis de motion des voies et moyens visant à modifier la Loi de l'impôt sur le revenu : cotisations litigieuses.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"These proposed amendments to the Income Tax Act ensure that a taxpayer will not be required to pay disputed taxes, interest or penalties until after the first judicial hearing of his objections to the amounts assessed. The proposed legislation also allows for the repayment of such amounts previously paid to the extent that the amount is in controversy. ..."--P.1.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
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      <marc:subfield code="a">Wilson, Michael H.</marc:subfield>
      <marc:subfield code="q">(Michael Holcombe),</marc:subfield>
      <marc:subfield code="d">1937-</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Notes techniques sur l'avis de motion des voies et moyens visant à modifier la Loi de l'impôt sur le revenu </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.824805</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">879 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-19-1985-eng.pdf</marc:subfield>
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