<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.822089</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107143619</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">160811s2009    quc    |o    f|0| 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:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">CH6-47/2009E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Canadian Heritage.</marc:subfield>
      <marc:subfield code="b">Audit and Assurance Services Directorate.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Audit of the Canadian Audio-Visual Certification Office Program </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Office of the Chief Audit and Evaluation Executive, Audit and Assurance Service Directorate.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Gatineau, Que.] : </marc:subfield>
      <marc:subfield code="b">Canadian Heritage, </marc:subfield>
      <marc:subfield code="c">2009.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">27 p. in various pagings : </marc:subfield>
      <marc:subfield code="b">photos, tables.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Vérification du programme du Bureau de certification des produits audiovisuels canadiens.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"March 2009."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">The Canadian Audio-Visual Certification Office (CAVCO) co-administers with the Canada Revenue Agency (CRA), two federal government tax credit programs, the Canadian Film or Video Production Tax Credit (CPTC) Program and the Production Services Tax Credit (PSTC) Program, and a Canadian content audit program. CAVCO had a budget of $3.5 million in 2007-08. For the CPTC Program, CAVCO is responsible for estimating eligible labour expenditures, and determining whether a production meets Canadian content requirements, ownership and control requirements. In the past three fiscal years, Canadian producers have received between $175 and $200 million in CPTC tax credits annually. ...</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Audit</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Vérification du programme du Bureau de certification des produits audiovisuels canadiens </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.822470</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="794" ind1=" " ind2=" ">
      <marc:subfield code="t">Audit of the Canadian Audio-Visual Certification Office (CAVCO) Program / </marc:subfield>
      <marc:subfield code="b">2022</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.910969</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">243 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/pch/CH6-47-2009-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
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