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      <marc:subfield code="a">McCuaig, J. D., </marc:subfield>
      <marc:subfield code="e">author.</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Assessment procedures in Canada and their use in agricultural land preservation / </marc:subfield>
      <marc:subfield code="c">James D. McCuaig and Heather J. Vincent.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Lands Directorate, Environment Canada, </marc:subfield>
      <marc:subfield code="c">1980.</marc:subfield>
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      <marc:subfield code="c">©1980</marc:subfield>
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      <marc:subfield code="a">1 online resource (vii, 20 pages).</marc:subfield>
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      <marc:subfield code="a">Working paper ; </marc:subfield>
      <marc:subfield code="v">no. 7</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Environment and Climate Change Canada].</marc:subfield>
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      <marc:subfield code="a">Erratum laid in.</marc:subfield>
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      <marc:subfield code="a">"July 1980."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under the title: Procédés d'évaluation au Canada et leur utilisation dans la préservation des terres agricoles.</marc:subfield>
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      <marc:subfield code="a">"Land taxes are more than a source of revenue for municipalities. Taxation can also be employed as a planning tool that encourages or discourages specific land uses. The way in which land is taxed varies across Canada, as does the use of taxation in attempting to accomplish particular land-use goals. This paper briefly documents the land-tax systems of each province and outlines the measures that some provinces have taken in an effort to achieve the linked goals of preserving agricultural land and maintaining farm viability"--Abstract.</marc:subfield>
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      <marc:subfield code="a">Includes abstract in French.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="a">Vincent, Heather J., </marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="t">Procédés d'évaluation au Canada et leur utilisation à la préservation des terres agricoles / </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.878513</marc:subfield>
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      <marc:subfield code="a">Working paper (Canada. Lands Directorate)</marc:subfield>
      <marc:subfield code="v">no 7.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.826244</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2019/eccc/en73-4/En73-4-7-eng.pdf</marc:subfield>
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