<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  22000008a 4500</marc:leader>
    <marc:controlfield tag="001">9.842861</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107152419</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170919s1987    onc     o|   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn-bc</marc:subfield>
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      <marc:subfield code="a">R5-440/1987E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Bish, Robert L.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Property taxation and the provision of government services on Indian reserves in British Columbia </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">by Robert L. Bish.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Department of Indian and Northern Development, </marc:subfield>
      <marc:subfield code="c">1987.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">36 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"March 16,1987."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Prepared for the Department of Indian and Northern Development (Contract no. 90-86-0019)."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Indigenous and Northern Affairs Canada].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The first section of this report provides background information on the tax treatment of leasehold lands on Indian reserves and the perspectives brought to bear on this issue by bands, the federal, provincial, and municipal governments. The second section summarizes the taxes levied on leasehold lands by provincial, school district, municipal, regional district, hosptial district, and other local governments. The third section analyzes the services provided by those governments to leasehold lands and Indian reserves."--p. 2.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Aboriginal reserves</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">Leasing</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Taxes</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">Government services</marc:subfield>
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    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Indian and Northern Affairs Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">2.71 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/aanc-inac/R5-440-1987-eng.pdf</marc:subfield>
    </marc:datafield>
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