The fonds consists of records of the Howe Sound Company Britannia Division and the Britannia Mining and Smelting Company which document a variety of functions including personnel, payroll and accounting, financial and income tax reporting, accident reporting, insurance planning, mineral exploration, and negotiations with the International Mine Mill Workers' Union and the International Mine Metal and Smelter Workers' Union. There are also a few records from the Howe Sound Power Company and the Torbit Mining Company.