Taxation of the mining industry in Canada / by D.Y. Timbrell, McDonald, Currie & Co. ; Assisted by H. Anson-Cartwright, McDonald, Currie and Co.: Z1-1962/1-1-9E-PDF

"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.

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Publication information
Department/Agency Canada. Royal Commission on Taxation, issuing body.
Title Taxation of the mining industry in Canada / by D.Y. Timbrell, McDonald, Currie & Co. ; Assisted by H. Anson-Cartwright, McDonald, Currie and Co.
Series title Studies of the Royal Commission on Taxation‏ ; no. 9
Publication type Series - View Master Record
Language [English]
Format Electronic
Electronic document
Note(s) Digitized edition from print [produced by Privy Council Canada].
"May 1964."
Includes bibliographical references.
Publishing information Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967.
Author / Contributor Timbrell, D. Y., author.
Description 1 online resource (xi, 181 pages).
Catalogue number
  • Z1-1962/1-1-9E-PDF
Subject terms Mineral industries -- Taxation -- Canada.
Mineral industries -- Taxation.
Mines -- Impôts -- Canada.
Mines -- Impôts.
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