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With the high cost of taxes,people are not very happy on Apr

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With the high cost of taxes,people are not very happy on April 15,when the federal taxes are due
with能否换成because of?那是定语从句还是时间状语从句,是不是都可以
With the high cost of taxes,people are not very happy on Apr
原句前面的with~是伴随状语
可以换成because of ,就作原因状语.
应该是非限定性定语从句.因为,when引导的时间状语从句放于主句后面不加逗号.