<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.827324</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20231122094514</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">161110s1999    onc     oz   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="020" ind1=" " ind2=" ">
      <marc:subfield code="z">0-660-61573-8</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="041" ind1=" " ind2=" ">
      <marc:subfield code="a">eng</marc:subfield>
      <marc:subfield code="a">fre</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">E3-2000/23-PDF</marc:subfield>
      <marc:subfield code="z">E3-2000/23</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Taxation </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">Protocol amending the Convention between the Government of Canada and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income = Impôts : Protocole modifiant la Convention entre le gouvernement du Canada et le gouvernement du Japon en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Protocol amending the Convention between the Government of Canada and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="1">
      <marc:subfield code="a">Impôts : </marc:subfield>
      <marc:subfield code="b">Protocole modifiant la Convention entre le gouvernement du Canada et le gouvernement du Japon en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">[Dept. of Foreign Affairs and International Trade], </marc:subfield>
      <marc:subfield code="c">c1999.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">12 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Treaty series = Recueil des traités ; </marc:subfield>
      <marc:subfield code="v">2000/23</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Ottawa, February 19, 1999. In force December 14, 2000."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="530" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in print format.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Text in English and French.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax fraud</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">International agreements</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Foreign Affairs and International Trade.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Taxation: Protocol amending the Convention between the government of Canada and the government of Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.534706</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="792" ind1=" " ind2=" ">
      <marc:subfield code="t">Taxation </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.827325</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Treaty series = Recueil des traités ;</marc:subfield>
      <marc:subfield code="v">2000/23</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.500661</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">700 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/amc-gac/E3-2000-23.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
