<?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">9.841639</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107152133</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170814s2017    oncd   #o    f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">978-0-660-09343-7</marc:subfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Rv10-15/2017E-PDF</marc:subfield>
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    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Without delay </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">an examination into service issues arising from delays in the Canada Revenue Agency’s Taxpayer Relief Program.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Office of the Taxpayers' Ombudsman, </marc:subfield>
      <marc:subfield code="c">c2017.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">26 p. : </marc:subfield>
      <marc:subfield code="b">graphs</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"September 2017."</marc:subfield>
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      <marc:subfield code="a">Title from cover.</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Sans délai : examen des problèmes de service découlant des retards dans le Programme d’allègement pour les contribuables de l’Agence du revenu du Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"Taxpayer relief provisions provide the Minister of National Revenue (the Minister) with the discretion to cancel or waive penalties or interest; accept certain late, amended, or revoked elections; and issue income tax refunds or reduce amounts payable"--Summary, p. 5.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Issued also in printed form.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Fiscal policy</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Taxpayers' Ombudsman.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Sans délai </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.841640</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Without delay : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.841632</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">2.15 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/boc-oto/Rv10-15-2017-eng.pdf</marc:subfield>
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