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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 legislation relating to income tax </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Don Mazankowski.</marc:subfield>
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    <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">1991.</marc:subfield>
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      <marc:subfield code="a">ix, 447 p.</marc:subfield>
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      <marc:subfield code="a">"May 1991."</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The legislation to which these explanatory notes relate contains 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 budgets of February 20, 1990 and February 26, 1991, as well as other proposals that have been previously announced and which require changes to the, Income Tax Act for their implementation. This legislation also contains a large, number of technical amendments that are designed to clarify and, in some cases, correct the application of the Income Tax Act and associated statutes. ..."--Pref.</marc:subfield>
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      <marc:subfield code="a">Mazankowski, Don,</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">5.57 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-53-1991-eng.pdf</marc:subfield>
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