Harkin recognized that Canadian scenery was a natural resource that could not be exported. He led the Parks Branch into what some critics call the business of selling scenery, where foreign tourists were to be imported to enjoy Canada's natural resource. Harkin often described parks in economic terms. In the Parks Branch's first Annual Report, he stated the value of Canadian scenery at $13.88/acre, while wheat land was worth $4.91/acre. He recognized that unlike most natural resources, large sales of scenery could be sold in perpetuity without any decline in value or capital stock.