<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000zi 4500</marc:leader>
    <marc:controlfield tag="001">9.893716</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107173528</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr cn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">201118s2020    onca    ob   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="045" ind1=" " ind2=" ">
      <marc:subfield code="a">y1y2</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">YN5-207/2020E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Estimating the return of additional federal spending on business tax compliance.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer = Bureau du directeur parlementaire du budget, </marc:subfield>
      <marc:subfield code="c">2020.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (14 pages) : </marc:subfield>
      <marc:subfield code="b">colour illustrations</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="336" ind1=" " ind2=" ">
      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="337" ind1=" " ind2=" ">
      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="338" ind1=" " ind2=" ">
      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Rendement estimé des dépenses fédérales additionnelles pour l'observation fiscale des entreprises.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"October 08, 2020."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"Since Budget 2015, the federal government has announced additional funding aimed at supporting the Canada Revenue Agency's (CRA) efforts to strengthen tax compliance, with the objective of preventing underground economic activity, tax evasion and aggressive tax planning. To that effect, the Canada Revenue Agency (CRA) has been allocated close to $1.9 billion in additional funding between fiscal years 2015-16 and 2023-24. In return, the federal government expects to collect $13 billion in additional revenues over the same period. Although compliance activities extend to both individuals and corporations, this report focuses solely on business compliance programs as defined by the CRA. It analyses the historical relationship between federal spending and additional tax revenues generated through business compliance programs and estimates how changes in funding might affect future revenues. The scope of the analysis is limited to the federal government and does not consider the effects of the increased federal spending on provincial governments"--Executive summary, page 1.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="610" ind1="2" ind2="0">
      <marc:subfield code="a">Canada Revenue Agency</marc:subfield>
      <marc:subfield code="x">Appropriations and expenditures.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Corporations</marc:subfield>
      <marc:subfield code="x">Taxation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Taxpayer compliance</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax revenue estimating</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Rendement estimé des dépenses fédérales additionnelles pour l'observation fiscale des entreprises.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.893960</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">339 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/dpb-pbo/YN5-207-2020-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
