<?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">9.830417</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20240307074707</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170112s2017    onca    o    f001 0 eng d</marc:controlfield>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">General information for GST/HST registrants </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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    <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">[2017].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">89 p. : </marc:subfield>
      <marc:subfield code="b">ill.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Renseignements généraux sur la TPS/TVH pour les inscrits.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"If you own or operate a business in Canada, you need to know about the goods and services tax (GST) and the harmonized sales tax (HST). This guide provides general information such as how to collect, record, calculate, and remit the GST/HST. It also includes line-by-line instructions to help you complete your GST/HST return." -- p. 2.</marc:subfield>
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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:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Sales taxes</marc:subfield>
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      <marc:subfield code="a">Canada Revenue Agency.</marc:subfield>
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      <marc:subfield code="t">Renseignements généraux sur la TPS/TVH pour les inscrits </marc:subfield>
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    </marc:datafield>
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      <marc:subfield code="t">General information for GST/HST registrants.</marc:subfield>
      <marc:subfield code="b">(2023)</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.934864</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">641 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-42-2017-eng.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="986" ind1=" " ind2=" ">
      <marc:subfield code="a">RC4022(E) Rev. 17</marc:subfield>
    </marc:datafield>
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