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      <marc:subfield code="a">CS12-0032/1997-1E-PDF</marc:subfield>
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      <marc:subfield code="a">SPSD/M commodity tax user's guide </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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    <marc:datafield tag="246" ind1="1" ind2="7">
      <marc:subfield code="a">Commodity tax guide : </marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
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      <marc:subfield code="c">1997, 1998.</marc:subfield>
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      <marc:subfield code="a">38 p.</marc:subfield>
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      <marc:subfield code="a">"02/27/98"--Footer.</marc:subfield>
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      <marc:subfield code="a">"November 6, 1997."--Cover.</marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by Statistics Canada].</marc:subfield>
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      <marc:subfield code="a">"This guide describes the commodity tax Input-Output model associated with the SPSM. It combines commodity taxes levied at the industry level with those levied directly on households to produce the retail-equivalent effective sales tax rates. These rates are used in the SPSM to compute 'consumable income'"--Cover.</marc:subfield>
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      <marc:subfield code="a">Statistics Canada.</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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