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      <marc:subfield code="a">YN5-261/2023E-PDF</marc:subfield>
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      <marc:subfield code="a">Corporate loss utilization.</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer = Bureau du Directeur parlementaire du budget, </marc:subfield>
      <marc:subfield code="c">February 16, 2023.</marc:subfield>
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      <marc:subfield code="c">©2022</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Utilisation des pertes des sociétés.</marc:subfield>
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      <marc:subfield code="a">"RP-2223-022-S_e."</marc:subfield>
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      <marc:subfield code="a">"In this report we analyze corporate losses and their utilization by firms over 2000 to 2020 across different sectors of the economy. Specifically, we focus on the utilization of net operating (non-capital) and capital losses, which, on average, represent more than 95 per cent of total losses incurred by corporations"--Executive Summary, page 1.</marc:subfield>
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      <marc:subfield code="a">Income tax deductions for losses</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="t">Utilisation des pertes des sociétés.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.922156</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">328 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2023/dpb-pbo/YN5-261-2023-eng.pdf</marc:subfield>
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