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By Barrie Robb

Outline 1. Mackenzie Aboriginal Corporation (MAC) 2. ACR background 3. ?Learning from Experience? project - What - Why - lessons 3. How Industry could contribute to sustainable Aboriginal communities 4. Concluding words What is the Mackenzie Aboriginal Corporation (MAC)? ? Aboriginal owned ? Established construction capabilities ? Commitment to development of northern resources ? Partners have extensive experience

May 1, 2008

By Charles Taschereau

The statements made in this presentation contain certain forward-looking statements concerning potential developments affecting the business, prospects, financial condition and other aspects of Canada Lithium Corp. The actual results of the specific items described in this presentation, and the company?s operations generally, may differ materially from what is projected in such forward-looking statements. Although such statements are based upon the best judgments of Canada Lithium Corp. management as of the date of this presentation, significant deviations in magnitude, timing and other factors may result from business risks and uncertainties including, without limitation, the Company?s dependence on third parties, general market and economic conditions, technical factors, the availability of outside capital, receipt of revenues and other factors, many of which are beyond the control of the Company. Canada Lithium Corp. disclaims any obligation to update information contained in any forward-looking statement. Toronto Stock Exchange: CLQToronto CLQOTCQX: CLQMFOTCQX: CLQMF

May 1, 2011

By Amir Zavichi

Today, with the necessity of timely, on-budget and high quality completion of projects, proper use of construction equipment is essential to ensure project success. Construction equipment places a large monetary burden on the project and if not utilized efficiently, it can result in economic losses. Cranes are one of the most important and expensive operational devices on construction sites. They play a central role, and often activities that rely on crane services fall on the project?s critical path. Currently, material-handling scheduling is done by the crane operator or by an on-duty superintendent using his/hers personal judgment, making the process manual and timeconsuming. Thus, developing an optimal schedule, which considers different dynamic constraints in construction job site, may not be possible based on the current practice. This leads to longer operation times and a negative impact on project cost. This paper presents the latest results of an ongoing study, which aims to design and implement a nearreal time crane operation decision support system to be utilized directly by the crane operator or as an aid for the superintendent in scheduling optimal operation services. This system has several advantages such as maximizing the efficiency of crane operations, guaranteeing the best operation possible to reduce the crane?s travel time, reducing crews and equipment idle time, and minimizing the dependence on subjective human judgments.

Aug 1, 2013

By Fidelis T. Suorineni

Rockbursts are a major hazard in deep hard rock underground mining and tunneling. To date a significant number of rockbursts still defy conventional explanations. A review of rockburst case histories in the literature has shown that pillars and tabular excavations under shear loading are prone to rockbursting in situations where they are least expected under conventional knowledge of rockburst causes. Despite the evidence of the effects of shear loading on underground infrastructure, and the frequency of their occurrence, little is known about how this loading mechanism causes such large magnitude events and extensive damage. In this paper analytical and numerical modeling are used to understand the behaviour of pillars and tabular excavations under shear loading. The numerical modelling results show that pillars under shear loading are less confined than their equivalents in loaded in pure compression in the same geologic environment, and are therefore more brittle and weak. For tabular excavations under shear loading, the behaviour depends on whether such excavations are continuous, co-planar or offset with rock bridges. Analytical results based on slit theory show releasable potential energy in tabular excavations increases nonlinearly with excavation half-span. The study results are important for the safe and economic extraction of orebodies under shear loading.

May 1, 2011

By K. G. Chipman

IN 1936, the Department of Mines and Resources was formed by the amalgamation of the former Departments of Mines, Interior, Indian Affairs, and Immigration. In the amalgamation, the Geological Survey and the Topographical Survey became the major divisions of the Bureau of Geology and Topography, which is a part of the Mines and Geology Branch which, in turn, is a part of the Department of Mines and Resources. The Topographical Survey was formed by combining the former Topographical Division of the Geological Survey and the air and ground mapping sections of the former Topographical and Air Survey Bureau of the Department of the Interior. The latter organization, previous to 1933, had been known as the Topographical Surveys Branch of the Department of the Interior. The amalgamation of 1936 definitely placed on the Topographical Survey the responsibility for the original mapping required for the development of our natural resources. The war has brought upon us the situation where all work has had to be in the furtherance of the war effort. With decreased staff and limited appropriations, the mapping on those scales which are directly concerned with the natural resources has been confined to the search for oil and strategic minerals. The reconstruction period will produce a different situation, with different problems. The past is behind us and it is necessary to prepare for the future. First, we should consider briefly a few general principles in the making and using of maps, then take stock of what we have, see what the needs are, and consider how we are to meet these needs.

Jan 1, 1944

By Louise Pearce

?Environmental and social impact assessments (ESIAs) are: ??process-driven and scientific processes ??The process entails a number of steps and procedures which result in obtaining a licenceto operate ?and moving more towards a social license to cooperate. ?However, the primary premise of ESIA is to facilitate the consideration of environment and the communities in planning and decision-making which would ultimately make it possible to arrive at decisions that are ?sustainable?. ?Hence, ensuring the development of the mining sector on a sustainable basis is a critical challenge that needs to be addressed by the global community.

May 1, 2011

By Michel Massé

Eleonore Project- Agenda ? Purpose and Technical Overview ? SmartEXEC Control Capabilities ? SmartEXEC System Archetecture ? SmartEXEC System Advantage Eleonore Project- Purpose and Technical Overview ? Control air quality while maintaining target production levels at minimum energy operating cost ? Improve safety, work place conditions and operation flexibility ? Reduce energy consumption and green house gases footprint

Aug 1, 2013

By T. B. Williams

A SEARCH of the records indicates that evidences of accumulations of petroleum and natural gas within the boundaries of British Columbia were discovered at approximately the same time as were those of Alberta. They probably would have been developed as soon bad it not been for the fact that they are in such uninhabited parts of the Province. Even today, the seeps of the Flathead area, and the later discovered extensive seeps of the Peace River area, have been seen by very few people. From the geological evidence, there is reason for believing that British Columbia soon will be a petroleum producing Province. Fifty-eight operators, both companies and individuals, are now backing the money and the effort which they have invested with us, for the most part within the last three years, in a belief that this is so. The promulgation of the Petroleum and Natural Gas Act in 1947 marked the beginning of a new phase with regard to the exploration and the development of our petroleum and natural gas resources. Since August 15th, 1947, the date on which the Act came into force, the area under exploration bas increased from a few thousand acres, held by lease under the Goal and Petroleum Act, 1986, to 10,460,115 acres, including all active permits, licences, and leases. In addition there are 192,720 acres under application, bringing the total under issue and application to 10,652,835 acres. The total area is comprised of 105 permits, 20 licences, and 26 leases under the 1986 Act. The permits and licences, which ?represent active exploration and development, are held by a total of 82 companies and 26 individuals.

Jan 1, 1951

By M. Fan, M. Mankosa, G. Luttrell

"Column and other non-conventional flotation approaches continue to provide benefits where conventional flotation processes have exhibited limited success. This is particularly evident with respect to flotation of ultrafine and coarse particles. Advancements in air sparging technology have provided the ability to produce finer bubbles than previously possible. The generation of finer bubbles coupled with the froth washing capabilities of a flotation column has demonstrated improvements in ultrafine particle recovery while simultaneously producing a high-grade float product. On the other side of the spectrum, the use of these sparging technologies while applying flotation fundamentals to a fluidized-bed reactor has increased the maximum floatable particle size up to and in excess of 3 mm. Benefits of higher recoveries and reduced reagent consumption have resulted from the use of these technologies. An additional benefit includes a reduction in plant grinding requirements. As such, this paper describes the application of Cavitation-Tube sparger technology and fluidized-bed flotation (HydroFloat). A review of data from industrial and pilot-scale applications is also provided.INTRODUCTIONConventional (mechanical) froth flotation is considered the workhorse of the minerals processing industry. This low-cost process makes it possible to selectively recover minerals by exploiting the difference in surface characteristics (e.g., wettability) of the valuable component and the waste material. Unfortunately, the upper particle size limit for flotation rarely exceeds 0.600 mm, and is typically maintained at less than 0.300 mm for most industrial applications. For many commercial base metal plants, the particle size range for optimum recovery is typically between 0.01 and 0.1 mm (Lynch et al., 1981). This finding is not novel. In fact, the effect of particle size on flotation recovery was studied as early as 1931 by Gaudin et al. who showed that coarse (+0.250 mm) and extremely fine particles (-0.010 mm) are more difficult to recover than particles of an intermediate size. The loss of recovery is due to inherent limitations associated with the flotation process, including bubble-particle adhesion and collision, detachment, buoyancy, and transport."

Jan 1, 2010

By J. G. Price

"The paper reviews state-of-the art welding processes and consumables for structural and pressure equipment applications in offshore environments, particularly the Arctic. Optimum selection of consumables will be discussed with regard to the facility to meet tentative toughness requirements in weldments. Finally, the development of welding procedure specifications will be considered in relation to the prevention of hot or cold cracking and lamellar tearing.Welding RequirementsGeneralThe exploitation of Canadian frontier oil and gas reserves will require a fleet of various types of offshore structures. These will include fixed jacket types and semi-submersibles for the East Coast with huge man-made islands and icebreakers for the Arctic regions. Both these regions will also require supply and drill ships plus subsea pipelines and cargo tankers for transportation. Clearly the welding of these items will plays large part in the over-all integrity and safety of exploration and production operations.The required development in structural steels and pressure vessel steels, for current and future offshore structures, to improve properties, particularly toughness for lower temperature service, has also prompted welding researchers to develop process and consumable combinations to match the parent plate specifications. This development has had to consider particular aspects of weldability such as a low susceptibility to cold cracking and preventing low HAZ toughness. Current research has centred on attempts to increase HAZ toughness with higher heat input welding of newly developed structural steels.The installation of Arctic region pipelines has provided a sound base for future, more complex fabrications in the most severe service temperatures in the Canadian frontier although few of the installations have been designed to the lowest possible exposed temperature of -62°C."

Jan 1, 1987

By N. Romani, R. Provost

"Commissioning of a circulating dry scrubber (CDS) plant was recently completed at an existing facility in Québec, Canada. The CDS plant treats the sulphur dioxide off-gas emitted from rotary kilns in order to meet increasingly stringent environmental requirements. This installation enables the existing facility to reduce their sulphur emissions by over 90%.Proper planning of the different commissioning stages and staffing an integrated team are the most important factors required for a successful plant start-up. A strong Operational Readiness plan must be in place as early as the start of construction in order to ensure a smooth transition from commissioning to operations. Plant performance can meet or exceed performance criteria within the required timeframe if the proper group dynamic and good communication is established between construction, commissioning and operations teams.The road blocks encountered are often from systems that one assumes will operate without trouble such as air-conditioning, or design assumptions that were taken years earlier in feasibility process stages, namely the capacity of existing systems that will connect the new plant to the existing facilities. The challenges associated with rectifying these issues in addition to the requirements to properly start-up and operate a new plant without impacting production are great, and it is imperative to have the necessary resources to react quickly to any problems.IntroductionCommissioning of a circulating dry scrubber (CDS) plant was recently completed at an existing facility in Québec, Canada. The CDS plant treats the sulphur dioxide off-gas emitted from rotary kilns in order to meet increasingly stringent environmental requirements. This installation enables the existing facility to reduce their sulphur emissions by over 90%.The CDS ProcessA general overview of the CDS process is presented in Figure 1 below. The combined, de-dusted off-gas from multiple kilns is sent to the CDS, which acts as an entrained fluid bed, where the gas is contacted with a water mist, re-circulated solids and hydrated lime. The SO2 from the gas stream and the available calcium hydroxide (Ca(OH)2) from the hydrated lime dissolve in the water and react to ultimately form calcium sulphites and gypsum. The solid residue (referred to as CDS residue), is the primary by-product of the process."

Jan 1, 2016

By V. N. Rampton, C. F. Gleeson

"Exploration results over three overburden drilling anomalies defined by the Ontario Geological Survey in 1981 in the Kirkland Lake area, Ontario are presented. The anomalies come from lowland areas where overburden is thickest. By mapping the bedrock and surficial geology, by prospecting, humus sampling and shallow till sampling over the surrounding upland surfaces, one can initially evaluate such overburden drill anomalies without costly reverse circulation drilling. The drilling should follow, if necessary, only after surficial base data has been obtained. Preliminary work on these three properties has defined the presence of at least two styles of gold mineralization. One occurs in silicified zones in intermediate volcanics closely associated with northwesterly trending faults and shear zones. The second occurs in quartz-carbonate alternation zones in volcanics intruded by quartz-feldspar porphyry dykes. IntroductionThe three examples presented in this paper present first-hand information on an approach to the follow up of several geochemical anomalies that were found by the Ontario Geological Survey when they carried out reverse circulation overburden drilling as part of the Kirkland Lake Initiative Program (KLIP) in 1980 (Routledge et al., 1981). The initial approach is relatively simple, systematic, and cost and technically effective. It readies the properties for further exploration, or conversely, it could downgrade the properties as viable gold targets."

Jan 1, 1987

By Rick Wilkins

The stability of steep embankments is a major safety issue in open pit mining, highway passes, and earth filled dams. A failure in any one of these situations could mean a loss of very expensive equipment, a long term inconvenience, and more importantly, a loss of life. These possible catastrophes could be avoided by installing a reliable real time monitoring system. Robotic total stations (RTSs) give one possible cost effective solution to creating a near real time monitoring system. Repeated surveys at predetermined time intervals can automatically generate warnings if slope movements exceed a preset tolerance level. The variation in atmospheric refraction, combined with possible instabilities in reference targets, can make a monitoring system based on RTSs produce false alarms. A methodology has been developed at the Canadian Centre for Geodetic Engineering (CCGE) for reducing these systematic error effects. The methodology has been realized in the creation of a software package that has been successfully implemented at large earthen dams in California and at an open pit mine operation in British Columbia.

May 1, 2002

By P. W. Godbehere, B. W. Brooks

"This paper deals with the milling of slags from the Noranda Continuous Process, in the Horne Concentrator at Noranda, Quebec. The milling of copper slags, although novel in Canada, has been practiced in Japan, Finland and elsewhere for several years.In March 1973, the prototype Noranda Continuous Process furnace or ""reactor'' came on-stream, In this pyrometallurgical process (see Fig. 1), copper concentrates mixed with flux are smelted in a single furnace to form copper or a high grade copper matte, and slag. The conventional smelting processes of roasting, reverberatory smelting and converting have been incorporated in a single 17 ft. diameter by 70 ft. long steel cylindrical vessel (l, 2). The copper or matte is tapped from the bottom of the reactor into ladles and transferred to an anode furnace or to a converter. The slag is tapped into 40 ton capacity ladles, cooled, crushed, and conveyed to the concentrator. At the present time, the reactor is operated to produce matte. The matte slag* containing 4 - 6 per cent copper is milled using conventional ore dressing grinding and flotation equipment. A flotation concentrate assaying 35 - 40 per cent copper is recycled to the reactor. Crushing, conveying, grinding, flotation and tailing disposal equipment previously used for over 40 years for ore treatment has been modified to suit the requirements of slag milling. Slag milling is essentially the scavenger circuit of a pyrometallurgical process."

Jan 1, 1977

By F. Ford, J. Dong

"Laboratory and miniplant testwork was carried out to reject uranium from an Iron Oxide Copper Gold (IOCG) deposit that contains an average of 60-70 ppm uranium with high variability. The dominate copper bearing mineral is chalcopyrite with minor bornite and trace covellite. The main gangue minerals are iron-rich chlorite, quartz and magnetite. The main uranium-containing mineral is uraninite (UO2). Downstream processes require the maximum uranium level of no more than 80 ppm in final copper concentrate.Mineralogical examination reveals that uraninite particles are finely disseminated with grain size of less than a few microns in the deposit requiring fine regrind in order to liberate uraninite from chalcopyrite particles. A lab flowsheet was developed to include ultrafine regrind of the rougher concentrate to the particle size of 80% passing 11-13 µm with up to four stages of recleaning in flotation columns. Finer regrind to 80% passing 5-6 µm may continue to improve liberation but does not decrease uranium level in the final concentrate. In each of the successive recleaning stages by flotation column after fine regrind, uraninite is rejected into the column tailings, with the final copper gold concentrate containing less than 70 ppm uranium from a feed containing 83 ppm uranium. The conceptual flowsheet was further tested in an integrated, continuous miniplant showing average 94% copper recovery with average 74 ppm uranium. The uraninite particles that report to the final concentrate are either locked with chalcopyrite or entrained as liberated particles of less than 5 µm in size.IntroductionIron Oxide Copper Gold (IOCG) deposits are copper and gold ores hosted within a large body of iron oxide and are significant ore deposits for copper and gold (Williams, et al., 2005). These deposits can also contain economic levels of other metals such as uranium and rare earth elements. The known sizes of IOCG deposits range from 10 to 4,000 million tonnes with grade of 0.2-5% copper and 0.1-3 g/t gold. One of the greatest IOCG deposits is Olympic Dam in South Australia. It is the fourth largest copper deposit and the largest uranium deposit in the world. Gold and silver in the deposit also contribute significantly to the total revenue."

Jan 1, 2017

By T. T. Chen, W. Petruk

The mineralogy of the feed, concentrates and tailings from the Heath Steele mill in New Brunswick was studied in detail to determine the liberation and recoveries of the major ore minerals, and to characterize the occurrence and distribution of the trace elements. The ore milled during August 1977 contained an average of 4.34 wt % Zn, 1.25 wt % Cu, 1.64 wt % Pb and 90 gr/ton Ag. The main trace elements in the ore are silver, cadmium, indium, cobalt, antimony, bismuth, arsenic, mercury, tin and gold. Silver is carried in solid solution in tetrahedrite-tennantlte, galena, Ag-Sb sulfosalts and Pb-Bi-Sb sulfosalts. Approximately half of the silver is recovered in the lead and copper concentrates and the remainder is lost in the tailings and Zn concentrate. As the major silver-bearing minerals also contain Sb and Bi, recovering silver by ore dressing would involve recovering elements that are troublesome in extraction metallurgy. Cadmium and most of the indium and mercury occur in solid solution in sphalerite and consequently are recovered in the zinc concentrate. Some indium is also recovered in the copper concentrate in a second unidentified indium-bearing mineral. Cobalt and arsenic occur principally in arsenopyrite, cobaltite, a Co-Fe sulfarsenide, pyrite and pyrrhotite, and follow these minerals into the tailings. Recovery of the valuable element cobalt, therefore, would involve recovering the environmentally hazardous element arsenic. Most of the tin and gold report to tailings. The ore was ground to about 80% minus 270 mesh. At this grind, 71 wt % of the sphalerite, 66 wt % of the chalcopyrite and 59 wt % of the galena were liberated. Recoveries of free sphalerite, free chalcopyrite and free galena in the Zn, Cu and Pb concentrates were 85 wt %, 76 wt % and 80 wt %, respectively; recoveries of unliberated sphalerite, unliberated chalcopyrite and unliberated galena in the respective Zn, Cu and Pb concentrates were 48 wt %, 5 wt % and 7 wt %. Some of the unliberated sphalerite and chalcopyrite grains in the tailings are large and would have been liberated at a finer grind.

Jan 1, 1980

By Sunil Koppalkar, Liming Huang

"Since late 1980s the research group led by late Professor Andre Robert Laplante at McGill University undertook fundamental studies and applied research of the Knelson Concentrator (KC) and developed a sustainable method to correctly estimate gravity recoverable gold (GRG). In the early time a concept of ‘free gold’ was used, it was defined as the gold that could be separated and recovered from gold ore by amalgamation. Due to health and safety hazards, its practical use had declined. Around 1994, a methodology using a 3-in Knelson Concentrator to measure gravity recoverable gold was established at McGill University. Through more than 10 years’ improvement and optimization, this technique had become a standard method to evaluate GRG for gold ores, gold plant streams and platinum group metals. Until 2006, about 200 GRG tests had been carried out at McGill University for the ores from all over the world. Recently, a modified version of GRG test (short test) with the advantages of reduced processing time and lower cost had been developed for the mundane needs of gold industry.INTRODUCTIONGold gravity recovery has evolved significantly over the past twenty-five years, mainly because of the advent of the Knelson Concentrator (Knelson 1988, 1990, 1992, Laplante 2000). Now, a series of Knelson Concentrators for different applications are manufactured and used in gold industry all over the world (Knelson Concentrators 2004).In 1980s the Knelson Concentrator gained acceptance from mining industry as an effective device for the recovery of gold from grinding circuit. Knelson Concentrator became the obvious choice because of its design features: a relatively long processing time without concentrate discharge (compared to some other centrifuges, such as Falcon Concentrator and Chinese Yunxi Centrifuge at that time), large throughput capacity, treating a wide size range of material, yielding a high grade concentrate with small mass that could easily be smelted. As more and more Knelson Concentrators were accepted in gold industry, mineral processing engineers faced with challenges: what are the separation mechanisms of the Knelson Concentrator? How much gold can be extracted for an ore if a Knelson Concentrator is installed? For answering these questions, a laboratory scale Knelson Concentrator was created."

Jan 1, 2007

By X. S. Yuan

With the production increase of Oil Sand in Fort McMurray Alberta, more efficient tailings disposal has become a priority for Syncrude Canada Ltd. A lot of work on tailings research and development has been compiled to determine the most effective deposition to increase reclamation options, water re-use and thermal energy recovery. Efficient flocculation of fine oil sand tailings is the key technology for thickening. It was identified that flocculation of fine transition/marine ore tailings using a single flocculant was not effective. The thickener overflow contains 1-4% solids content compared with the target solids content of <0.5% obtained with Estuarine ore. As a result, novel processes for treatment of fine transition/marine ore tailings have been developed at Syncrude Bitumen Production Development since June 2004. While the conventional processes using a single flocculant, a single coagulation, or a coagulant-flocculant combination was ineffective for transition and marine ore tailings, the new processes including Coagulation-Flocculation-Coagulation (CFC), Flocculation-Coagulation (FC) and Flocculation-Coagulation-Flocculation (FCF) were acceptable options. The key components of these technologies consist of the recipe of chemicals and their adding sequence. With these technologies, almost all sub-micron clay minerals are aggregated together and settle as a whole, resulting in a clear supernatant of less than 0.1% solids.

Jan 1, 2006

By E. Shum, V. G. Papangelakis

"Attempts to reduce the energy requirements of water recovery in the process industries have resulted in the development of techniques to freeze and purify aqueous solutions that take advantage of local climatic conditions. Natural freezing is a technique by which aqueous solution is exposed to freezing air temperatures, resulting in the production of a layer of ice on the surface. As the ice layer tends to exclude solute, a concentrated solution is formed. However, due to dendritic ice growth along the advancing growth front, small quantities of solution are trapped within the ice, decreasing the purity of the water recovered. The ice produced can then be allowed to thaw in order to recover the water using low grade plant heat. As the more concentrated parts of the ice melt first, a purer ice remains. In this study, 0.5 molal magnesium sulfate solution was frozen under simulated natural freezing conditions at temperatures between –1 and –6°C. The ice produced was thawed at either room temperature or 50°C. Up to 40% of the water was recovered with a separation efficiency of above 95% when thawing at room temperature.INTRODUCTION Advances in refrigeration technology have made low-temperature separation processes increasingly appealing to an energy-conscious society. The latent heat of freezing of water is about seven times smaller than the latent heat of evaporation providing freezing with a strong thermodynamic advantage over the traditional evaporation-based processes. The result is the development of a wide variety of processes that fall under the term Freeze Concentration (FC), which describes a variety of techniques in which an aqueous solution is concentrated by the creation and subsequent removal of ice (Williams et al., 2015).FC processes exploit the freezing behaviour of aqueous solutions as dictated by their respective water-salt phase diagram. When, for example, a solution of magnesium sulfate is cooled to a temperature below its freezing point but above its eutectic temperature of –4.1?C (Figure 1) then, if the concentration of MgSO4 is less than the eutectic concentration (about 1.7 m), ice will form until the solution concentration reaches its equilibrium concentration at the given temperature on its phase diagram. If the concentration is greater than the eutectic concentration, MgSO4 solid will precipitate until the concentration reaches equilibrium. It is for this reason that ice can be selectively produced in FC processes (Randall & Nathoo, 2015)."

Jan 1, 2017

By Robert B. Parsons

"Once all the hullabaloo about Finance Minister Wilson&apos;s April 27 budget died down (or was it an April 26 budget?), the pain of the budget papers began to sink in. Individuals and corporations will have to dig deeper and pay more taxes - and government will continue to dig deeper and spend more. The irony of the situation is that higher tax rates actually make flow-through shares more attractive as a tax-deferral investment - a bittersweet ""bravo"" for the mining industry.INTRODUCTIONFor the first time in Canadian history, a major budget address has taken two days to deliver. Of course, it&apos;s not a case of long-windedness, but rather a case of a hastily called press announcement on April 26 in response to a budget leak, followed by a formal budget speech on April 27.The general reaction of the business community to the budget was to the effect that the tax hikes are acceptable, but the government&apos;s failure to curb spending is less than acceptable. Mr. Wilson&apos;s reported response indicated that the government had never promised to cut spending, and that increased government spending would actually benefit the country. That age-old debate will doubtlessly continue for generations.In any event, three noteworthy components of the budget papers are:• Personal income tax rates increase effective July I, 1989;• A ""large corporations tax"" (in effect &apos;a corporate ""minimum tax"") is effective July I, 1989; and• Federal sales tax increases are effective from June 30, 1989, to be replaced by a national sales tax in 1991.A brief overview of these and other budget proposals follows."

Jan 1, 1989