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  <controlfield tag="001">sh 85141932 </controlfield>
  <controlfield tag="003">DLC</controlfield>
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  <controlfield tag="008">860211i| anannbabn          |b ana      </controlfield>
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    <subfield code="a">DLC</subfield>
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    <subfield code="a">Value-added tax</subfield>
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    <subfield code="a">Added-value tax</subfield>
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  <datafield ind1=" " ind2=" " tag="450">
    <subfield code="a">Goods and services tax</subfield>
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  <datafield ind1=" " ind2=" " tag="450">
    <subfield code="a">GST (Goods and services tax)</subfield>
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    <subfield code="a">Tax on added value</subfield>
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    <subfield code="a">VAT (Value-added tax)</subfield>
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    <subfield code="w">g</subfield>
    <subfield code="a">Sales tax</subfield>
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  <datafield ind1=" " ind2=" " tag="670">
    <subfield code="a">Can. SH.</subfield>
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    <subfield code="a">GST, goods and services tax, 1992.</subfield>
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    <subfield code="a">GST draft legislation, [CCH Canada] 1992.</subfield>
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  <datafield ind1=" " ind2=" " tag="670">
    <subfield code="a">Chamberlain, M. Tax reform; GST demystified, 1992.</subfield>
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    <subfield code="i">Here are entered works on a tax levied on the value added to a product at each stage of the production and distribution cycle. Works on a tax most commonly used in Eastern Europe that is levied on the total value of a product each time it changes hands are entered under</subfield>
    <subfield code="a">Turnover tax.</subfield>
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    <subfield code="i">Note under</subfield>
    <subfield code="a">Turnover tax</subfield>
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