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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:subfield code="a">Draft legislation to amend the Excise Tax Act (GST) and related statutes </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">explanatory notes / </marc:subfield>
      <marc:subfield code="c">issued by The Hon. Don Mazankowski.</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">1992.</marc:subfield>
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      <marc:subfield code="a">xiv, 313 p.</marc:subfield>
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      <marc:subfield code="a">"September 1992."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Avant-projet de loi modifiant la Loi sur la taxe d'accise (TPS) et les lois connexes.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The draft legislation to which these explanatory notes relate contains proposed amendments to the Excise Tax Act and related statutes. These amendments are intended to implement the sales tax measures announced on October 17, 1990, December 18, 1990, March 27, 1991, May 15, 1991, June 24, 1991, November 5, 1991, March 10, 1992 and September 14, 1992, as well as measures announced by the Minister of State for Small Business and Tourism on December 18, 1990 and May 15, 1991 and by the Minister of National Revenue on April 27, 1992. In addition, the draft legislation contains a number of technical amendments that clarify and, in some cases, correct the application of the Excise Tax Act and related statutes. ..."--Pref.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="a">Mazankowski, Don,</marc:subfield>
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      <marc:subfield code="t">Avant-projet de loi modifiant la Loi sur la taxe d'accise (TPS) et les lois connexes </marc:subfield>
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      <marc:subfield code="s">3.41 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F34-58-1992-eng.pdf</marc:subfield>
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