Mine Taxation

CIM Bulletin1943
FOR some reason or other, Mine Taxation has never been a popular subject for discussion in meetings of this kind, and it has never received the study and consideration its importance demanded. By way of explanation, two reasons may be suggested. In the first place, the computation, adjustment, and final payment of taxes, have been looked upon in most cases as a Head Office chore. Secondly, since taxes represent an uncontrollable cost item, they have been treated as an added rather than an inclusive factor in calculating unit costs.
Keywords: Canada, Dominion, mill rate, mining, Ontario, Costs, Discussion, Mine, Mines, mining, Ontario, Revenues, Taxation
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