Northwest Territories Mining Regulations — 70
ed or expensed for accounting purposes; (e) remuneration of executive officers, administrative and consulting costs and costs in respect of offices not located at the mine site, unless that remuneration or those costs are directly related to operations of the mine or to the marketing and selling of minerals or processed minerals produced from the mine; (f) the taxes on profits, property or capital, or payments in lieu of those taxes, paid to any level of government and the cost of preparing returns in respect of those taxes, except for customs duties, sales and excise taxes not otherwise refundable to the operator, for any taxes related to the employment of employees, and for the cost of preparing a return in respect of those taxes; (g) the royalties paid for the use of mining property, the royalties calculated on revenue, production or profits of the mine, and the cost of calculating any royalties other than the royalties paid or payable under these Regulations; (h) payments made to an organization, community or corporation, including an Aboriginal organization, community or corporation, that are not attributable to the provision of goods and services directly related to the development and operation of the mine or to prospecting and exploration on lands to which these Regulations apply; (i) payments made for the use or lease of, or access to, the surface of the land on which the mine is located; (j) discounts on bonds, debentures, shares or sales of receivables; (k) increases in reserves or provisions for contingencies, other than in respect of a mining reclamation trust; (l) dues and memberships for persons, other than employees, involved in the operation of the mine; (m) insurance premiums other than those paid for minerals or processed minerals produced from the mine; (n) costs incurred during the fiscal year to produce revenue that does not form part of the value of the output of the mine; (o) subject to subparagraph (1)(i)(v), the purchase price of a recorded claim, a lease of a recorded claim or a mine; (p) the purchase price of any financial instrument; (q) charitable donations; (r) advertising costs not directly identified with the output of a particular mine; (s) any cost not evidenced in accordance with generally accepted auditing standards; (t) the cost of inventories of fuel, other consumables and spare parts that have not been consumed in the operation of the mine; (u) the costs of staking or recording a claim, or the cost of surveying the claim for the purpose of taking it to lease; (v) rent paid for the lease of a recorded claim under these Regulations; (w) the cost of preparing any financial information not required for the calculation of mining royalties; (x) any cost incurred after any precious stones have been last valued by the mining royalty valuer, if those stones were sold or transferred to a related party, or to any other person if proof of the disposition is not provided, or if the stones were cut and polished before their sale or transfer; (y) any costs related to public, community or government relations unless those costs were incurred for environmental assessments or other regulatory processes; and (z) any fines, penalties or bribes.