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    <marc:controlfield tag="001">9.856679</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107155604</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180516s2018    oncd    ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">YN5-160/2018E-PDF</marc:subfield>
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    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Cost estimate for Bill C-394 </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">An Act to amend the Income Tax Act (parenting tax credit).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer, </marc:subfield>
      <marc:subfield code="c">2018.</marc:subfield>
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    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">13 p. : </marc:subfield>
      <marc:subfield code="b">col. charts</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Estimation des coûts du projet de loi C-394, Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour prestations parentales).</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">"10 May 2018."</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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    <marc:datafield tag="520" ind1="0" ind2=" ">
      <marc:subfield code="a">"Consistent with PBO’s mandate, this report estimates the net fiscal cost resulting from an implementation of a private member’s bill, Bill C-394. Introduced by MP Andrew Scheer (Regina — Qu'Appelle, CPC), this Bill amends the Income Tax Act to establish a tax credit with respect to maternal and parental benefits, and would "provide a tax credit that would offset any taxes owing on their maternity and parental leave"--Executive summary, p. 1.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax credits</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Family allowances</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Costs</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Estimation des coûts du projet de loi C-394, Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour prestations parentales) </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.856680</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">320 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-160-2018-eng.pdf</marc:subfield>
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