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By H. A. Schnell

"The Phase I Mill at Cluff Lake in northern Saskatchewan was designed to accommodate a very specific high grade uranium ore. As this high grade ore was depleted, construction was undertaken on a new mill circuit (Phase 2) to process a more conventional lower grade ore deposit.The Phase 2 Mill expanded the ore throughput to 800 tonnes per day. The new process employs crushing, grinding, leaching, counter—current decantation, solvent extraction and magnesia yellowcake precipitation and drying to produce a yellowcake concentrate.This paper discusses the process decisions required for this expansion and outlines the new mill circuit. Included is a review of the start up in August, 1984.1.,INTRODUCTION The Cluff Lake Uranium deposit is located 720 kilometers north of Saskatoon in northern Saskatchewan. A high grade deposit was discovered in 1970 with the first production taking place in 1980 after lengthy hearings. The original mill (or Phase 1 Mill) was specifically designed to accommodate this very high grade ore for a very limited plant life.Pilot plant work was carried out in 1981 on the other lower grade ores found in the immediate Cluff Lake area. Feasibility and process selection studies were then undertaken as the Phase 1 mill was nearing its end of life. These studies were completed in March 1983 when approval was given to construct the new Phase 2 mill."

Jan 1, 1985

By N. Melnyk

"FOREWORDThis paper provides a unique description of a method devised for mining a very thick steeply dipping seam of soft gassy coal which was prone to spontaneous combustion. The editors con¬sider that the information in this paper should be important to those who may have to consider mining such seams again at some time in the future and therefore believe that the paper warrants reprinting in the present volume. The author was ask¬ed to review the paper and to add any additional relevant in¬formation. He provided the accompanying footnote, only a month before his death on April 22, 1982.IntroductionIn the past, the Cadomin Coal Company has opened four mines, all in the same coal seam or its folds. Three of these were opened from river level by horizontal entries or rock tunnels. and the fourth, the present working mine, by vertical shafts. This paper deals largely with some operating phases of this fourth mine, with which the writer has been associated.The seam worked here is a thick, steep, bituminous seam, and the writer feels there is a paucity of published data on the mining of such seams. Possible reasons for this are that such seams do not lend themselves to intensive development or mining, there is little chance to mechanize because of the extreme pitch, and operations are fraught with many problems. In addition the present operations in this particular' seam are being carried on at a level below the former workings, introducing new problems, not encountered on the upper level.Coal will, without question, long continue to be an impor¬tant factor in the national economy, and some of the best coal is to be found in thick, steep seams. But with the exhaustion of the easily-mined coal near the outcrops, future coal will have to come more and more from lower levels. At Cadomin there is still considerable coal on the second level, below the old river-workings, and there is a possibility that, in the future, still lower levels will be worked. It is the purpose of this paper to indicate some phases of such lower-level operations and to invite discussion."

Jan 1, 1985

By D. G. Osborne

"The paper describes current 'tools' available to the coal preparation engineer for carrying out the evaluation of data, process design, selection of equipment and layout and design of coal preparation plants.Laboratory and pilot-scale equipment is widely available and test data can be used to provide valuable design information regarding capacities and sizing for specific applications. Pilot plants, unless they fit closely to the basic design envisaged for the eventual commercial plant, C(In often provide only limited useful information.Computing aids such as equipment simulation, plant modelling, etc. are becoming widely applied for establishing design criteria and investigating flowsheet options . Other computer tools such as computer-aided design systems are taking over some of the time-consuming tasks of detailed layout and design and estimation of quantities, etc. and providing the means for detailed examination of more than a single option.Besides computer modelling there is also physical modelling of plant buildings, plant sites and entire proposed mining areas; the former can be especially useful in finalizing design and threading' pipework and electrical reticulation systems through the plant without the resultant risk of impairment of flow, obstruction or wastefulness. Not the least of the benefits of plant models is the assistance provided for training new operating and maintenance staff."

Jan 1, 1985

By Bennett McLaughlin, Gille Brousseau, John F. Cook

"La Mine Bousquet commenced operations in October 1979. Mining has been by underground methods from two main zones which dip steeply to the south , Sub-level stoping methods with following fill are used.The orebody and immediate country rocks are sericitic and highly schistose. The intensity of schistosity varies significantly and poor ground conditions prevail, especially within the orebody,Initially few mining problems were encountered but in May 1981, significant damage occurred. A system of stabilizing pillars was introduced with improved support systems. Predevelopment in ore and pre-drilling of blastholes were reduced with extra footwall development.Damage has continued to occur on a regular basis particularly during the spring thaw. Generally, the adverse conditions have been successfully overcome.IntroductionMost of the mining problems that have been experienced at Bousquet have been caused by poor ground conditions . This pa per describes these conditions, considers the cause and describes the ways in which the conditions have been dealt with . Despite the problems, Bousquet is a successful operation which in 1983 produced 95,000 ozs of gold from 514,000 tons of ore."

Jan 1, 1985

By E. L. Horner

"Srnoky River Coal is capable ofprocessing 3 million tonnes per year ofrun-of-mine coal at the Smoky River Coal preparation facilities to produce 2.1 million tonnes of high quality, low volatile coking coal for export markets. Multi-seam surface and underground mining operations are scheduled to maintain raw coal feed to the plant. Two beneficiating circuits wash the coal. A heavy medium cyclone circuit cleans the plus 0.5 mm coal and a froth flotation circuit cleans the minus 0.5 mm coal. Clean coal is thermally dried, loaded into unit trains, treated for dust suppression, and transported to west coast port facilitiesf or export. Plant by-products are used as thermal fuel Jn an adjacent power station. Quality control procedures ensure efficient resource recovery for a yield of uniform specification product, at a 7% ash level. Introduction Smoky River Coal operates surface and underground mines in the Smoky River coalfield. Approximately 3 million tonnes per year (mt/ a) of run-of-mine (ROM) coal can be processed at the coal preparation plant to provide 2.1 mt/ a of clean, high quality, low volatile bituminous coking coal. Coal is processed by heavy media and froth flotation cleaning circuits and is thermally dried.Raw Coal Characteristics The characteristics of the ROM coal, both in terms of quality and size consistency, vary with intrinsic seam qualities and mining methods employed. The two seams mined (No. 4 and No. 10) show distinctly different washability characteristics. Seam No. 4 contains relatively few middlings and can be readily cleaned by dense-medium cyclones and froth flotation to give a clean coal at specification ash content. Seam No. JO is more difficult to wash, and the ash content of the clean coal is higher than No. 4 seam at the same operating conditions. However, when the upper I m is excluded from the plant feed, the remaining lower section has washability characteristics similar to No. 4 seam. Coal mined by underground means sometimes contains caprock and consequently tends to be dirtier than similar coal mined by surface means."

Jan 1, 1985

By George A. Lawrence, J. C. McHardy

"Field operating experience with an improved flotation mechanism for handling various flotation applications is covered in this paper. Some aspects of designing flotation machines are also presented. Operating data from extensive testing of commercial size equipment under actual plant operating conditions in the following applications is detailed:1. Copper Flotation2. Fine Coal Flotation3. Base Metal Sulfide FlotationDesign features, design improvements, modifications tested, and overall performance data are reviewed. Some mecl1anical performance data as well as metallurgical performance results are presented. Some comparisons with conventional flotation equipment are reported in this paper.Flotation sizing theories are reviewed and an actual equipment selection ex2.mple is presented. Scale-up criteria used for developing large cells are briefly covered.The paper concludes with a brief review of anticipated future flotation equipment design needs. IntroductionThe mining/milling industry is faced with increasing pressure to cut costs while maintaining product quality and indeed, in some instances, expanding production. For copper, nickel, iron, molybdenum, lead and zinc sulphides, coal, phosphate and some other minerals;, flotation remains the primary method of concentration and recovery of the valuable mineral away from the gangue. Cost reduction in flotation can be broadly focused on two areas:1. Flotation Chemicals2. Flotation Equipment"

Jan 1, 1985

By F. D. Ball, D. E. Gemmell

"Coal mining in New Brunswick dates from the year 1639, when, as today, coal was produced from the area surrounding Grand Lake near the geographic centre of the province. Current production by N.B. Coal Ltd. is approximately 453,000 tonnes per year and comes from a single, thin Pennsylvanian age seam. The history of development and understanding of the geological setting of New Brunswick coals is discussed, beginning with the work of A. Gesner in 1839. The lithostratigraphic sub-divisions of the Pennsylvanian strata proposed by various workers are summarized and the present hypothesis that only biostratigraphic subdivision is possible is detailed. The Pictou Group, which includes the New Brunswick coals, consists of repetitive sequences of sediments consistent with flu vial and upper delta plain sedimentation. The development of coal mining in the province has progressed from horse-powered stream-bank stripping operations prior to the late 1800s through to the present use of open stripmining techniques utilizing eight walking draglines of various sizes. During the intervening years the introduction and eventual phasing out of underground mining occurred with the near termination of the coal mining industry in the province prior to 1973. The coal seam worked by N.B. Coal Ltd. averages 46 cm in thickness, has never been found to be more than 76 cm thick and has both high ash (12.4 -31.1%) and sulphur (4.9-7.8%) content. The wide variety of coal beneficiation studies and tests completed on New Brunswick coals have lead to the conclusion that a washed New Brunswick coal product could be expected with 10 to 12% ash, 5 to 6% sulphur, and 30,225 to 31,388 1/gm. Recoverable coal reserves, including those in the area licenced to N.B. Coal Ltd. and those licenced, although not yet in production, to both the St. Lawrence Cement Co. Ltd. and Provincial Holdings Ltd. at Lake Stream and Beersvil/e, total 60 million tonnes. At present, coal in New Brunswick is removed from prospecting and staking and all existing and future coal exploration and development will be administered by agreement under the Mining Act. Based on the results of a recently completed drilling project undertaken by the Department of Natural Resources, seventeen coal exploration blocks which carry minimum work commitments will be offered to the New Brunswick Electric Power Commission on a sixty-day first right ofrefusal basis. Those blocks not taken up by the Power Commission will be offered under the same commitments to the private sector."

Jan 1, 1985

By A. Darragh

"Past Growth The Canadian coal industry has grown rapidly during the past two decades. Coal production increased over four-fold between 1965 and 1982; consumption almost doubled, imports remained relatively flat, exports soared and total demand increased nearly two and a half times. Coal production grew during this period at an average rate of 8.60/o, compounded annually; this remarkable performance is shown in Table 1 and Figure 1. The relationship between production and consumption is shown in Figure 1, where in 1981 the total Canadian production of coal for the first time exceeded total Canadian consumption. ln Figure 2, the relationship between imports from the United States and Canadian coal exports is shown; in_ 1981 again for the first time, exports offshore exceeded imports into Canada. The rapid growth in Canadian coal use between 1965 and 1982 followed a major decline after World War II, as the country moved rapidly to an oil based economy. Changes in consumption patterns between 1945 and 1982 are shown ~n Table 2. Railway consumption of coal was reduced to zero m the early 1960s. The industrial and domestic consumers market share fell from about 660/o in 1960 to 6.70/o in 1975; this share, however, appears to have stabilized in recent years and actual volumes can be expected to increase in the future. The steel industry's share of the coal market fell over the same period, but the volume in recent years has remained fairly constant at about seven megatonnes per year.Perhaps the most significant change in consumption is in the share of coal consumed in the generation of electricity; this has increased from 80/o in 1960 to over three quarters of the total Canadian coal consumed in 1982. This increase in thermal coal consumption has been supplied by indigenous coal, and was accompanied by a decreasing share for coal imported from the U.S.A. into central Canada. It is expected, because of the nuclear power commitment in Ontario, that this share will continue to decrease, although the total volume of coal imported may increase slowly over time. This will likely also have a dampening effect on future coal sales to Ontario from western Canada."

Jan 1, 1985

By G. Gabra

"A process of leaching niobium oxide from pyrochlore concentrate using hydrofluoric acid is described. Variables such as acid concentration, temperature, reaction time, solid/acid ratio, agitation speed and particle size are correlated to the recovery of niobium oxide.The relatively low activation energy (1,86 Kcal/mole) and the dependence of reaction rate on agitation suggest that the process is diffusion controlled. The optimum conditions for extracting niobium oxide from the leach solution, using either methyl isobutyl ketone or tributyl phosphate have been determined.IntroductionMost of the commercial production of niobium and tantalum has been derived from the treatment of columbite - tantalite minerals.In recent years (1960) , pyrochlore mineral has been found to be an alternate source of niobium . This mineral varies widely in composition and contains in addition to the main elements of calcium , sodium and niobium, some tantalum, fluorine, rare earth elements, titanium, alkali an d alkaline earth elements.It is well known that the province of Quebec possesses several pyrochlore niobium deposits totalling approximately 151 million ton s at an average 0.45% niobium oxide(1). One of the deposits, the St-Honor carbonatite, was brought into production by Niobec Inc. in 1976. Flotation o f this material produces a concentrate of about 60% Nb205(2).In view of an expanding niobium market in recent years and the presence of large niobium deposits in the province, a research and development program was initiated at the Centre de Recherches Miner ales to evaluate known processes for the separation of niobium and tantalum from each other as well as their purification . Some work has also been undertaken at the CRM to develop an improved extraction process. T his work will be the subject of further communication s."

Jan 1, 1985

By H. T. John

"The objective of this paper is to demonstrate how the optimum cut -off grade can be calculated for typical large tonnage openpit mines. In the examples, it is assumed that the concentrator tonnage is fixed and that there are no market restrictions. The mining rate is assumed to be variable. This is usually the situation at an operating property.ModellingA model of the ore body is required to examine alternate cutoff grade strategies. The model must be accurate in its relationship between grade and tonnage. Table I shows a typical relationship between ore tons and grade for various cut-off grades. The average strip ratio is also shown. For higher cutoff grades, the ore tonnage is decreased and the ore grade is increased. Strip ratio increases with the cut-off grade.Using the relationship between ton s and grade, and assuming a homogenous, long life orebody, a simple calculation of the optimum cut-o ff grade can be made. The objective is to maximize the present value of cash flows. For the long life homogenous orebody example this objective is satisfied by maximizing present cash flows.Cash flow is calculated by subtracting operating cost from revenue . Operating cost will increase with the cut -off grade as the strip ratio increases."

Jan 1, 1985

By T. Yalcin

"This paper describes the development of a mathematical model for determining the liberation of an ore at various grinding sizes, based on the combined results of microscopic counting, grinding tests, and chemical analysis.The method is illustrated with an application to the magnetite ore of Sherman Mine in Temagomi, Ontario. For this ore, a degree of liberation of 98.7% was determined at a grinding size of 90% passing 44 microns, which closely corresponds to the final grinding size employed at the Sherman Mine Concentrator.Introduction Liberation characteristic of ores have direct and significant bearing on overall economics of concentration processes.Target grades and recoveries can be achieved only it minerals are adequately liberated prior to separation. Degree of liberation depends on the extent of size reduction. However, due to the high costs associated with size reduction processes, it is important to keep size reductions within limits of satisfactory liberation. Prevention of excessive size reduction is also necessary because of inefficient mineral separations in very fine sizes. Hence, a study of reduction size — liberation relationship is essential for optimum profit from milling operations.A number of procedures have been developed for liberation studies (1-12), but there is lack of method for universal adoption.A new approach is presented in this paper that might provide a realistic estimate of liberation and give a practical guidance as to the degree of size reduction required for satisfactory liberation."

Jan 1, 1985

By E. Contestabile, T. R. Craig

"This report describes the development and effective use of shaped charges as part of the Elliot Lake Mine Roof Stability Project to remotely remove the heads from roof bolts. With a slight modification, these same shaped charges are being recommended f or use to the Brunswick Mining and Smelting Corporation Limited (Mining Division), to cut steel cable bolts.IntroductionThe Canadian Explosives Research Laboratory (CERL) often receives requests to cooperate in solving problems encountered in private industry or other sectors of the government. CERL is equipped to design and test explosive and pyrotechnic devices and the policy is to treat each case individually.The first case reported evolved from a request from a sister laboratory at Elliot Lake. The intent was to remotely remove the head s of roof bolts as part of a mine roof stability project. The device designed for this use was 1000,70 effective in the laboratory and 80% effective in the mine.The second case reported results from a request from a private mining company knowledgeable of the Elliot Lake Project. Their requirement was to remotely cut cable bolts. This request was first treated as presenting a new problem. The solution, however, proved to be very similar to the former."

Jan 1, 1985

By G. Shore

Radiation grafted structures my be fabricated to contain ion exchange groups selective to an ion complex. Proper choice of substrate and monomer will provide selective ion exchange with differing physico and chemical properties. Grafting a selected monomer to the proper polymer will provide selective ion exchange with assured chemical protection of the substrate. Ion exchange systems utilizing radiation grafted structures have been fabricated to ''capture'' gold, silver and palladium from dilute solutions. Other ion exchange systems can feasibly be produced to remove other precious metals. Rotating Cathode Technology is used to recover the metals from their regenerating solutions are pure metal foil.

Jan 1, 1985

By Robert B. Parsons

"This month, Tax Notes focuses on two features which can potentially ""dress up"" a new issue of common shares to make the shares more attractive to investors. Attaching warrants to a share issue is a relatively common practice, and recent years have seen an imaginative variety of different kinds of warrants, some of which can be subject to somewhat different tax treatment . A less common financing strategy which certainly deserves some consideration involves the possibility of utilizing ""Share Purchase Tax Credits "" in conjunction with a new share issue.IntroductionPrevious subjects covered in Tax Notes have dealt with flow-through shares and other tax angles which can make equity issues more appealing to potential investor s. Two other techniques which can add zest to a new stock issue involve the utilization of warrants and ""share purchase tax credits"" (or SPTCs). This article takes a brief look at the better known subject of warrants and the lesser known matter of SPTCs.Of course, this paper presents only a relatively general summary of the income tax implications of warrants and SPTCs, and is not intended to be a definitive commentary on all of the detailed and complex tax issues that might be relevant in the circumstances."

Jan 1, 1985

By J. George Gregr

"This paper gives a brief review of grinding mills installation procedures with special emphasis on future maintenance. The importance of cooperation between the customer, construction contractor and manufacturer's representative is discussed, as well as the imparlance of complying with standards, specifications and the keeping comprehensive installation records.Fundamentals of mill maintenance are explained with the aim being to maximize the equipment availability and to minimize unscheduled downtime. The paper also includes development of wear items design, based on operating conditions, drive components and bearings, and how to keep large gears healthy thus eliminating surprise failures.Experience with installation of a large gear on a 34-foot diameter mill in Lornex and successful application of a computer program for the gear alignment on the mill are given.IntroductionSuccessful operation of a concentrator begins with the engineering of the project and continues through selecting the right equipment, its installation , start-up period, and ends with final tuning of the process. machinery and the human factor into an efficient and viable industrial complex.The following is a brief review of grinding mill installation procedures with special emphasis on future maintenance. Fundamentals of mill maintenance are discussed with the aim being to maximize the equipment availability and to minimize unscheduled downtime, with some specific points on key grinding mill components such as bearings and drives.Finally, the experience is recounted with the installation of a large ring gear on a 34-foot diameter mill at Lornex, and the successful application of a computer program for the gear alignment on the mill."

Jan 1, 1985

By Ward E. Kilby, Bruce I. Mcclymont

"Data from the South Fork Pit Area of the Bullmoose deposit in northeastern British Columbia are used to demonstrate the usefulness of microcomputers to the on-site geologist. The technique utilizes a series of digital surf aces in the form of a network of points to define various geologic parameters such as seam positions, topography and coal quality characteristics. Manual digitizing, kriging and combinations of these techniques are used to calculate these digital surfaces, the best method depending upon the type and quality of the data in question. Digital surfaces, each modelling a specific feature when combined and manipulated with the computer form a powerful tool, the deposit model. The resultant model, containing all the surfaces, is used to examine seam and inter-seam thicknesses, deposit volumetrics, seam quality characteristics and the adequacy of sampling.IntroductionCoal deposit modelling using computer-based techniques has become routine. However, a geologist working in the field, without access to mainframe or minicomputer, ha s considerable difficulty implementing these procedures. However, microcomputers, which are portable and inexpensive can handle exploration data, perform various geological analyses, and produce deposit models virtually at the same time as the data is being collected. For the on-site geologist this means that quick access to the results of such modelling could point out inadequacies in deposit definition and trends in coal quality deserving investigation."

Jan 1, 1985

By Peter Van-De-Velde

"The results of applying Japanese pumping technology to North American reclamation projects will be discussed.IntroductionEconomic high-density mineral reclamation and subsequent transportation of solids through a pipeline presents many formidable engineering problems.In North America where space has rarely been a facto r, industry has generally relied upon the traditional dumping of material into various waste ponds, etc . In Japan, where confined geographies and stringent environmental regulations are enforced, alternative solutions for disposal or reprocessing of waste material had to be found.High-density mineral reclamation system designed by theoretical formulas is almost impossible because solids composition, i.e. concentration, velocity, moisture content, solid size, etc. can only be controlled within a broad pumping range.Traditionally this has restricted dredging of material to relatively dilute slurries whereas it is usually preferred to reduce water usage with its associated power and reclamation costs to a minimum and reclaim as high a concentration as possible.At Toyo Pumps North America we recognized these pumping limitations and began to develop and manufacture a range of standard and auxiliary equipment that would exceed these technical restrictions."

Jan 1, 1985

By Perry L. Christian

"Mana/ta Coal Ltd. 's Costello Mine, located seven kilometres east of Estevan, Saskatchewan, has been operating at the present location since 1960. During the past twenty-three years, annual production of lignite coal has averaged 590 000 tonnes. The coal is used for power generation and for industrial and domestic use. Markets, operating techniques, facilities in place and reclamation are discussed. Introduction The Costello Mine (formerly the Klimax Mine) is located in southeastern Saskatchewan, approximately 210 kilometres southeast of Regina and 5 kilometres from the United States' border, as shown in Figure 1. The present mine, 7 kilometres east of the city of Estevan, has been operating since 1960. The history, however, of the Costello Mine and of the Estevan Coalfield dates from the initial settling of the area in the 1880s. Mining initially consisted of burrowing into the side of the Souris River Valley or other hillsides where the coal seam was exposed. Eventually, slopes were put down in the Estevan/Bienfait area and vigorous underground activity existed. In the late 1920s surface strip mining was introduced. The use of strip mining progressed to the point where it completely replaced underground mining in the 1950s and it is the only method in use today. During the past 23 years annual production has averaged 590 000 tonnes. The lowest production was in 1960 when the mine was starting up at 167 000 tonnes and the highest production was in 1977 when production was 1 509 000 tonnes. The Costello Mine controls approximately 11 400 hectares of mineral rights in the Estevan area. This is made up of 4 900 hectares of freehold coal and 6 500 hectares of leases. The area forms a large, irregular shaped configuration. Most holdings are contiguous and adjacent. The mine also owns some 8 400 hectares of surface rights. The lands under the Costello Mine's surface rights control, which are not being used in the mining operation, are leased to local farmers and ranchers. This ensures that the land is used to its full potential, both before and after mining."

Jan 1, 1985

By V. J. Hucka, J. H. Tu

"A computer model has been developed for evaluating the performance of truck and shovel operations in an open-pit mine. The data required for describing the haulage network are simplified and shift startup and ending procedures specific to any given mine can be incorporated into the model readily . The model uses a FORTRAN-based simulation language SLAM and can be tailored to the conditions and practices of a particular mine.The model is used to analyze truck and shovel operations, evaluate different haulage layouts in the planning stage, or compare the expected performance of alternative truck dispatching systems.Stochastic simulation is used to model the random variation in time required f or the individual activities. This gives a more realistic representation of the processes under study. Simulation runs show good agreement with actual performance. The model is especially useful for examining alternatives in equipment acquisition , haulroad design, truck-shovel allocation and dispatching methods. The results of such simulations provide a sound basis f or making major management decisions.IntroductionTruck haul age is widely used in open-pit mining operations. It is also the largest cost item in the operating costs of an openpit mine, in some cases accounting for an estimated 50% of operating costs(1) , Truck replacements, which are necessary from time to time, involve large amounts of cap ital. Increasing depth of mining and consequent increase in stripping ratios require additional capital investment in the truck-shovel fleet. The sharp rise in energy costs over the last decade has also contibuted significantly to an increase in truck fleet operating costs . All these factors have led mine operators to search for ways to improve the effectiveness of the truck-shovel fleet, in order to lower costs and maintain a profitable operation in the face of declining markets and increasing world wide competition.Control of truck haulage in an open-pit mine is usually done in one of two ways."

Jan 1, 1985

By Robert B. Parsons

"The customary onslaught of government budgets this spring offers lots of interesting reading to the mining industry.While the favourable changes tend to get all the fanfare, there are some ""sleepers"" in the host of proposed changes which will be bitter pills for some mining people to swallow.IntroductionOn a scale of one to ten, the Canadian mining industry will probably give this year's federal and provincial budgets a score that is pretty close to five. Although some budgetary proposals are generally perceived to be favourable to the industry, there are other provisions (and lack of provisions) which are considered to be negative.This month, Tax Notes examines in a summary manner the principal features of the 1985 federal and provincial budgets which are of particular interest to this country's mineral industry."

Jan 1, 1985