This series provides a good sample of the company's financial activities. These financial records complement the documentation in the other series and in many cases this material can be used help fill gaps. This is particularly true for the early period of the company's history before 1930. Beginning with the construction of the Thorold mill in 1912, the Customs Drawback ledgers furnish detailed cost data (1912-1941) on the specialized equipment imported to build the mill between 1913 and 1935 (see vol. 25609 files 5-13 to vol. 25610 file 3). In this regard also note the Invoice Records, vols. 25553 to 25556, and the Cost Statements, 1913-1939, vols. 25592-25594.
Because of its multiple subsidiaries and its status as a subsidiary of The Tribune Company, the company's financial affairs were not straight forward. The company's annual financial statements are completed from 1913 to 1976, vols. 25680-25691, and vols. 25657-25660. These do not necessarily divulge the complete picture. Researchers will also want to examine the Final Trial Balances, 1938-1974, vols. 25678-25679, 25610, and 25827. Earlier trial balances for years 1928-1938 are found in Series entitled 'Controller's Office', vols. 25415-25416, 25818, 25819-25820, and 25826. Canadian tax authorities, both federal and provincial, were concerned enough about the company and its subsidiaries financial affairs to give their annual returns extra attention. The company's tax records are found in vols. 25642 to 25657. Note particularly the audit assessment files:
Ontario Paper Co., 1963-1966: vol. 25633 files 21-22;
Ontario Paper Co., 1956-1957, 1966-1968: vol. 25634 files1, 20;
Ontario Paper Co., 1959-1984: vol. 25645 files 12-16;
Ontario paper Co., 1960-1973: vol. 25646 files 2-4;
Baie Comeau Co., 1953-1965: vol. 25648 files 11, 15;
Quebec North Shore Paper Co., 1938-1943: vol. 25651 files 15-17;
Quebec North Shore Paper Co., 1959-1965: vol. 25652 files 4-18;
Quebec North Shore Paper Co., 1959-1967: vol. 25653 files 6-7, 17;
Quebec and Ontario Transportation Co., 1953-1975: vol. 25656 files 13, 18-21.