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      <marc:subfield code="c">issued by The Hon. Paul Martin.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Modifications de la Loi de l'impôt sur le revenu : notes explicatives.</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. These amendments are designed to implement the income tax measures put forth in the Economic and Fiscal Statement of December 2, 1992 and the Budget of April 26, 1993. These explanatory notes describe amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors."--Pref.</marc:subfield>
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