[CANUFNET] Question about trees as capital assets

Maddy Crowell mcrowell at townofstratford.ca
Thu Oct 30 18:18:05 UTC 2025


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 purchased trees for planting in capital budgets, and whether this is being done and if so, what are the pros/cons. Any help would be great. Thanks!


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Madeleine Crowell
Environmental Sustainability Coordinator
Town of Stratford
234 Shakespeare Drive | Stratford, PE, Canada  C1B 2V8
Phone/Cell (902) 916-1855 | Fax (902) 569-5000
mcrowell at townofstratford.ca<mailto:mcrowell at townofstratford.ca> | www.townofstratford.ca<http://www.townofstratford.ca/>

The Town of Stratford is pleased to provide a Scent Free Workplace.












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