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    <marc:controlfield tag="001">9.858328</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107155953</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180629s2018    oncd||| o    f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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      <marc:subfield code="a">YC17-0/421-26E-PDF</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">Senate. </marc:subfield>
      <marc:subfield code="b">Standing Committee on Social Affairs, Science and Technology.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Breaking down barriers </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">a critical analysis of the Disability Tax Credit and the Registered Disability Savings Plan / </marc:subfield>
      <marc:subfield code="c">Standing Senate Committee on Social Affairs, Science and Technology ; The Honourable Art Eggleton, P.C., chair ; The Honourable Chantal Petitclerc, deputy chair ; The Honourable Judith Seidman, deputy chair.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Critical analysis of the Disability Tax Credit and the Registered Disability Savings Plan </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Senate, Canada, </marc:subfield>
      <marc:subfield code="c">2018.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">iv, 24, xvi p. : </marc:subfield>
      <marc:subfield code="b">col. charts.</marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">[Report of the Standing Senate Committee on Social Affairs, Science and Technology ; </marc:subfield>
      <marc:subfield code="v">26th report, 42nd Parliament, 1st session]</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Éliminer les obstacles : analyse critique du Crédit d’impôt pour personnes handicapées et du Régime enregistré d’épargne-invalidité.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">“June 2018.”</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">“On 14 December 2017, the Senate adopted an order of reference authorizing the Standing Senate Committee on Social Affairs, Science and Technology (the committee) to examine and report on issues relating to social affairs, science and technology generally. Under this order the committee embarked upon a study of the Disability Tax Credit (DTC) and the Registered Disability Savings Plan (RDSP). The committee held 3 meetings between 1 February 2018 and 8 February 2018 and heard witnesses whose testimony addressed concerns related to the structure and administration of the DTC, re-establishment of the Disability Tax Advisory Committee and the accessibility and administration of the RDSP"--Introd., p. [1].</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Persons with disabilities</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Savings</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax credits</marc:subfield>
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      <marc:subfield code="a">Disability Tax Credit</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Registered Disability Savings Plan</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Eggleton, Art, </marc:subfield>
      <marc:subfield code="d">1943-</marc:subfield>
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      <marc:subfield code="a">Petitclerc, Chantal, </marc:subfield>
      <marc:subfield code="d">1969-</marc:subfield>
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      <marc:subfield code="a">Seidman, Judith, </marc:subfield>
      <marc:subfield code="d">1950-</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Éliminer les obstacles </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.858331</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Report of the Standing Senate Committee on Social Affairs, Science and Technology ;</marc:subfield>
      <marc:subfield code="v">[26th report, 42nd Parliament, 1st session].</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.505256</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">2.53 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/sen/yc17-0/YC17-0-421-26-eng.pdf</marc:subfield>
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