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<p class="MsoNormal">Hello! I work for a municipality in PEI and am looking for assistance in understanding the current thinking around trees as capital assets. There seems to be quite a bit of opinion but I can't determine where the PSAB stands on this and
 which municipalities are already doing this. I am looking for info specifically on including
<u>purchased trees for planting</u> in capital budgets, and whether this is being done and if so, what are the pros/cons. Any help would be great. Thanks!<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">Madeleine Crowell<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">Environmental Sustainability Coordinator<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">Town of Stratford<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">234 Shakespeare Drive | Stratford, PE, Canada  C1B 2V8<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">Phone/Cell (902) 916-1855 | Fax (902) 569-5000<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA"><a href="mailto:mcrowell@townofstratford.ca"><span style="color:#0070C0;text-decoration:none">mcrowell@townofstratford.ca</span></a>
 | <a href="http://www.townofstratford.ca/"><span style="color:#0070C0;text-decoration:none">www.townofstratford.ca</span></a><u>
</u></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none;mso-fareast-language:EN-CA"><o:p></o:p></span></p>
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<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">The Town of Stratford is pleased to provide a Scent Free Workplace.
<o:p></o:p></span></b></p>
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<p class="MsoNormal"><b><span lang="EN-US" style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#156082;mso-ligatures:none;mso-fareast-language:EN-CA"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#156082;mso-ligatures:none;mso-fareast-language:EN-CA"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span lang="EN-US" style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#156082;mso-ligatures:none;mso-fareast-language:EN-CA">Epekwitk (Prince Edward Island) is located in Mi’kma’ki, the ancestral and unceded territory of the
 Mi’kmaq People. The Epekwitnewaq Mi’kmaq have occupied this Island for over 12,000 years. We honour the “Treaties of Peace and Friendship” which recognized Mi’kmaq title and established an ongoing relationship between nations. We are all Treaty People.</span></b><b><span lang="EN-US" style="color:#156082;mso-ligatures:none;mso-fareast-language:EN-CA"><o:p></o:p></span></b></p>
<p class="MsoNormal"><i><span lang="EN-US" style="font-size:8.0pt;color:#215868;mso-ligatures:none;mso-fareast-language:EN-CA"> </span></i><span lang="EN-US" style="mso-ligatures:none;mso-fareast-language:EN-CA"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span lang="EN-US" style="font-size:9.0pt;color:#0070C0;mso-ligatures:none;mso-fareast-language:EN-CA">The information contained in this e-mail message and any attachments is intended only for the personal and confidential use of the
 recipient (or recipients) named above. If the reader of this message is not the intended recipient, you are hereby notified that you have received this message in error and that any review, use, distribution, or copying of this message is strictly prohibited.
 If you have received this message in error, please notify the sender immediately by e-mail, and delete the original message.
</span></i><span lang="EN-US" style="mso-ligatures:none;mso-fareast-language:EN-CA"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span lang="EN-GB" style="font-size:18.0pt;font-family:Webdings;color:green;mso-fareast-language:EN-CA">P
</span></b><b><span lang="EN-GB" style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:green;mso-fareast-language:EN-CA">Please consider the environment before printing this e-mail</span></b><b><span lang="EN-GB" style="font-size:10.0pt;font-family:"Arial",sans-serif;color:green;mso-fareast-language:EN-CA">.</span></b><span lang="EN-US" style="font-size:8.5pt;font-family:Courier;color:#1F497D;mso-fareast-language:EN-CA"><o:p></o:p></span></p>
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