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      <marc:subfield code="a">C23-87/1981E-PDF</marc:subfield>
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      <marc:subfield code="a">The Canadian tax system and exports /  </marc:subfield>
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    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Department of Industry, Trade and Commerce, </marc:subfield>
      <marc:subfield code="c">October 31, 1981.</marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by Innovation, Science and Economic Development Canada].</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"Our report is divided in two parts to study each objective individually. Part I provides an analysis of the different methods used by Canadian corporations to export goods and services abroad together with a description of the related tax consequences. Part II reviews the tax disincentives which arise from such activities in the present Canadian tax system and sets forth the relative importance of each disincentive"--page 1.</marc:subfield>
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