<?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">9.830358</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107145518</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170111s2016    onc    #o    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">Rv4-40/2016E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Qualified donee </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">becoming a prescribed university outside Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Canada Revenue Agency, </marc:subfield>
      <marc:subfield code="c">[2016].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">2 p.</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Donataire reconnu : devenir une université à l'extérieur du Canada visée par règlement.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This information sheet explains the process for requesting prescribed university status. It also explains the criteria the Canada Revenue Agency (CRA) uses to determine whether a foreign educational institution can be prescribed as a university outside Canada under section 3503 of the Canadian Income Tax Regulations." -- p. 1.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Handbooks</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Educational institutions</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Revenue Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Donataire reconnu </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.830361</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">69 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-40-2016-eng.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="986" ind1=" " ind2=" ">
      <marc:subfield code="a">RC191 (E) Rev.16</marc:subfield>
    </marc:datafield>
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