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    <marc:controlfield tag="001">9.821644</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20230602133728</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">160726s1992    onca   #o    f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">1-895643-15-5</marc:subfield>
      <marc:subfield code="q">(paper)</marc:subfield>
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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">CW69-10/1992-4E-PDF</marc:subfield>
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    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Denhez, Marc.</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">You can't give it away </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">tax aspects of ecologically sensitive lands / </marc:subfield>
      <marc:subfield code="c">by Marc Denhez. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">North American Wetlands Conservation Council (Canada), </marc:subfield>
      <marc:subfield code="c">1992.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">vi, 56 p. : </marc:subfield>
      <marc:subfield code="b">ill. </marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Sustaining wetlands issues paper ; </marc:subfield>
      <marc:subfield code="v">no. 1992-4</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Published in partnership with: Canadian Wetlands Conservation Task Force and the National Round Table on the Environment and the Economy"--Cover.</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Ce n'est pas un cadeau : les terres écosensibles et la fiscalité.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This paper addresses how the Income Tax Act (Canada) and the property tax systems in place in each province and territory affect the setting aside of ecologically significant lands for conservation purposes."--Foreword, p. vi. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Wetlands</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">Nature conservation</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">Property tax</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canadian Wetlands Conservation Task Force.</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">National Round Table on the Environment and the Economy (Canada)</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">North American Wetlands Conservation Council (Canada)</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Ce n'est pas un cadeau </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.821648</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">You can't give it away: tax aspects of ecologically sensitive lands / </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.610351</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Sustaining wetlands issues paper ;</marc:subfield>
      <marc:subfield code="v">no. 1992-4</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.504748</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">12.67 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/eccc/CW69-10-1992-4-eng.pdf</marc:subfield>
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