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      <marc:subfield code="h">[electronic resource].</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Revenue Agency, </marc:subfield>
      <marc:subfield code="c">[2016].</marc:subfield>
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      <marc:subfield code="a">[2] p. (un-numbered pages).</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Décisions en matière de TPS/TVH - les experts des dispositions législatives sur la TPS/TVH.</marc:subfield>
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      <marc:subfield code="a">"GST/HST Rulings is the centre of technical expertise on the goods and services tax/harmonized sales tax (GST/HST) in the Canada Revenue Agency (CRA). Through our rulings program, we provide timely, accurate and accessible technical information on entitlements and obligations under the Excise Tax Act (the Act) and related regulations." -- p. 1.</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-54-2016-eng.pdf</marc:subfield>
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