00000nam 2200000zi 4500 9.891325 CaOODSP 20221107172842 m o d f cr |n||||||||| 200910s1967 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Z1-1962/1-1-9E-PDF Z1-1962/1-1/9 Timbrell, D. Y., author. Taxation of the mining industry in Canada / by D.Y. Timbrell, McDonald, Currie & Co. ; Assisted by H. Anson-Cartwright, McDonald, Currie and Co. Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. 1 online resource (xi, 181 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies of the Royal Commission on Taxation‏ ; no. 9 Digitized edition from print [produced by Privy Council Canada]. "May 1964." Includes bibliographical references. "The mining industry embraces many activities, ranging from the speculative investigation of unmapped areas to the smelting and refining of metals. The operations of an integrated mining company may be regarded as a continuous conversion of the earth's surface into mineral products and all the activities of exploration, development and production as one effort directed to this end. In order to discuss the problems of determining income for such a wide range of activities, some classification must be attempted. The classification adopted here is between prospecting, property examination, development and production as various stages in the mining process"--Introduction, page 1. Mineral industries Taxation Canada. Mineral industries Taxation. Mines Impôts Canada. Mines Impôts. Canada. Royal Commission on Taxation, issuing body. Studies of the Royal Commission on Taxation‏ ; no. 9 (CaOODSP)9.873180 PDF 59.75 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-9-eng.pdf