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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr cna|||a||||</marc:controlfield>
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      <marc:subfield code="a">Rv4-115/2017E-MP4</marc:subfield>
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      <marc:subfield code="a">Salary overpayments </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Canada Revenue Agency.</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
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      <marc:subfield code="c">2017.</marc:subfield>
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      <marc:subfield code="a">1 streaming video (28 min., 58 sec.) : </marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Salaires payés en trop.</marc:subfield>
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      <marc:subfield code="a">"February 2017."</marc:subfield>
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      <marc:subfield code="a">Video transcript in HTML format provided by publisher.</marc:subfield>
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      <marc:subfield code="a">"This webinar is about employers’ deduction requirements related to salary overpayments. It provides an in-depth review of the Canada Revenue Agency’s salary overpayment policies for employees who do not perform their duties, or for clerical, administrative, or system errors. This webinar also identifies employers’ responsibilities and explains the repayment process"--Provided by publisher.</marc:subfield>
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      <marc:subfield code="a">System requirements: Windows Media Player.</marc:subfield>
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      <marc:subfield code="a">Mode of access: World Wide Web.</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="q">MP4</marc:subfield>
      <marc:subfield code="s">104.13 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-115-2017-eng.mp4</marc:subfield>
      <marc:subfield code="z">Video</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.canada.ca/en/revenue-agency/news/cra-multimedia-library/businesses-video-gallery/transcript-salary-overpayments.html</marc:subfield>
      <marc:subfield code="z">Transcript</marc:subfield>
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