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      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="i">Alternate title: </marc:subfield>
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      <marc:subfield code="a">"As passed by the Senate, March 12, 2026."</marc:subfield>
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      <marc:subfield code="a">"This enactment amends the Canada Revenue Agency Act to require the Canada Revenue Agency to list all convictions for tax evasion — including international tax evasion — in the annual report it submits to the Minister of National Revenue. It also requires the Agency, once every three years, to include statistics on the tax gap in the annual report. In addition, this enactment specifies that the Minister is to provide the Parliamentary Budget Officer with data on the tax gap"--Summary, page ii.</marc:subfield>
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      <marc:subfield code="a">Text in English and French.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="a">Tax evasion</marc:subfield>
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      <marc:subfield code="a">Tax collection</marc:subfield>
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      <marc:subfield code="a">Income tax</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Legislative bills</marc:subfield>
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      <marc:subfield code="t">An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax) = </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
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      <marc:subfield code="a">Bill S-...</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2026/sen/YB451-217-3.pdf</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
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      <marc:subfield code="u">https://www.parl.ca/DocumentViewer/en/45-1/bill/S-217/third-reading</marc:subfield>
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