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      <marc:subfield code="a">F34-51/1990E-PDF</marc:subfield>
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      <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">Explanatory notes to draft income tax amendments </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Michael H. Wilson.</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Dept. of Finance Canada, </marc:subfield>
      <marc:subfield code="c">1990.</marc:subfield>
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      <marc:subfield code="a">viii, 393 p.</marc:subfield>
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      <marc:subfield code="a">"July 1990."</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Notes explicatives sur l'avant-projet de modification de l'impôt sur le revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The draft legislation to which these explanatory notes relate contains proposed amendments to the Income Tax Act, the Income Tax Application Rules, 1971, the Canada Pension Plan, the Cultural Property Export and Import Act, the Income Tax Conventions Interpretation Act, the Unemployment Insurance Act and certain related Acts. These amendments are intended to implement the income tax measures put forth in the budget of February 20, 1990, as well as all other proposals that have been announced before July 1990 and which require changes to the Income Tax Act for their implementation."--Pref.</marc:subfield>
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      <marc:subfield code="2">gccst</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:subfield code="t">Notes explicatives sur l'avant-projet de modification de l'impôt sur le revenu </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">3.98 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-51-1990-eng.pdf</marc:subfield>
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