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By F. W. Guernsey

Of all the elements, sulphur occupies a place by itself. It is mined in situ, in such quantities and of such purity that, as regards the tonnage produced, it is the first of any element on the list. Iron and coal the great tonnage producers, are combinations of elements, while sulphur is mined and marketed almost chemically pure. It is sold, in large quantities, commercially, calling for a purity of 99.5 per cent while for medicinal purposes, the Pharmacopoeia requires only 99 per cent. purity. It is a very common commodity, and like many common things is of extreme importance, in the progress of our civilization. The substance has been known from the earliest times, the word sulphur being derived from the Sanskrit Culvari", hence the Latin Sulphur. Commercially it is also called brimstone, this word being a derivative of the Anglo-Saxon Bryne Stane or burning stone. From our younger days, we have been more or less familiar with the mineral. On the spiritual side being threatened, if we did not behave ourselves, with an ultimate consumption in a lake of fire and brimstone, (which in moments of reflexion was not pleasant to contemplate) while our bodily ills were taken care of by inward applications as a spring medicine. In both instances, the effect required, was generally attained. Sulphur occurs in nature, both free and in the combined state, it being estimated that it forms, over one tenth of one per cent of the first ten miles of the earths surface. (I do not know who did the estimating and it is not guaranteed).

Jan 1, 1923

By J. Zhang, T. Oleniuk

It is well-known that Saskatchewan has the world’s richest uranium deposits and advanced processing technologies. Unlike the Saskatchewan deposits, complicated mineralogy is common for other places in the world. Mineralogy dictates the process. Mineral Processing at the Saskatchewan Research Council has been working with the uranium industry worldwide since its inception to develop effective processing technologies to suit the unique mineralogy of each deposit. This paper reviews the research and development of uranium processing technologies in the current major uranium production areas such as Canada, as well as the potential development regions like Argentina and Sweden. Acidic and alkaline leaching processes, as well as by-product recovery technologies are discussed based on mineralogy.

Jan 1, 2020

By Magdy Ibrahim

This paper presents experimental design and development of a low-cost remote sensing hardware designed to support automated site data acquisition for near real-time progress reporting of construction operations. The developed hardware utilizes open source microcontroller equipped with multiple sensors that include 3D accelerometer, GPS, Data logger and Bluetooth. The use of open source microcontroller makes the developed design cost effective; freeing it from the need for costly license fees. Its platform configuration is flexible; enabling the addition of temperature, weight and other sensors, Wi-Fi and Xbee capabilities to suit individual field applications. Pilot tests have been carried out in laboratory and outdoor environments. The results prove effectiveness and robustness of the developed configuration. The paper provides description of the individual components used in the development of this prototype hardware. It also describes the technical characteristics, capabilities and limitations of the developed hardware. The findings of comparison with alternative technologies used for outdoor tracking of construction operations are presented. The comparison is carried out with respect to range, cost and suitability for outdoor environment. The developed hardware is expected to support a wide range of applications including tracking of earthmoving operations, highway construction and onsite resources. As well, it is expected to enhance safety on construction jobsites.

Aug 1, 2013

By N. Birbilis, S. Kairy, C. R. Hutchinson, D. Jiang, D. R. Feenstra, O. Gharbi

"Recent developments in metal-based additive manufacturing (AM) technology have generated considerable interest in multiple industries, owing to flexibility in design and the ability to produce final components in their net shape. The AM of high-strength aluminium alloys has not been widely explored, due to findings of undesirable microstructures leading to short fatigue life and poor fracture toughness; restricting the application of AM to lower strength aluminium alloys (with cast-like Al-alloy compositions) to date. Herein, aluminium alloy AA2024 (Al-3.6Cu-1.2Mg) was additively manufactured via selective laser melting (SLM), with the resultant microstructures and corrosion properties characterised and compared to wrought AA2024-T3. Microstructural characterisation was carried out using transmission electron microscopy (TEM), revealing SLM produced AA2024 included a population of ?-phase (Al2Cu) in preference to S-phase (Al2CuMg) typical of wrought AA2024. Additionally, the corrosion properties were investigated by potentiodynamic polarisation in a range of NaCl concentrations, whilst elemental corrosion rates were also determined (including for open circuit exposure conditions) and quantified in situ with an inductively coupled plasma mass spectrometer coupled with an electrochemical flow cell. Results revealed a significant improvement in the corrosion resistance, and elemental dissolution of AM prepared 2024 relative to wrought AA2024-T3.INTRODUCTION Aluminium alloys remain the preferred candidate materials in applications requiring a balance of low density and strength. The ability to produce net shape components from aluminium alloys has accelerated due to recent developments in metal-based additive manufacturing (AM) technology, including selective laser melting (SLM) and powder bed 3D printing. The AM of Al-alloys, including Al-Si-Mg (namely AlSi10Mg), has become widespread commercially in recent years. Alloys including AlSi10Mg offer reliable and reproducible production by AM, however such alloys (and variants thereof) are not high strength alloys. The pursuit of higher strength AM Al-alloys presents significant merit to multiple industries; however, such higher strength AM Al-alloys have not been widely studied to date. The solidification of high strength Al-alloys during conventional (casting) operations needs to be executed in a manner that avoids so-called =hot-tearing‘, which can arise as a result of the solute type and loading. A report on the solidification of a high strength Al-alloy prepared by AM, along with factors related to solidification, was recently covered by Pollock and co-workers (Martin et al., 2017). It was reported that AM of high-strength aluminium alloys (which have to date been principally based on the compositions of wrought high strength Al-alloys) may lead to undesirable microstructures that reduce fatigue life and result in poor fracture toughness; presently limiting the application of AM to lower strength aluminium alloys (with cast-like Al-alloy compositions) to date."

Jan 1, 2018

The control of carbon concentration in a counter current carbon absorption circuit is critical to optimise gold recovery. MINTEK has developed a carbon movement controller to address this potentially problematic area in gold extraction. This controller reduces operator interaction by automating carbon movement. Elution schedules are entered into the control system, which then moves the carbon through the circuit into the first adsorption tank until enough carbon is available for elution. This is done while maintaining the specified carbon profile within the circuit. MINTEK has also developed an online-carbonconcentration- meter to measure carbon concentration in pulp. The meter uses an ultrasonic measurement technique. Long term testing has shown the measurement to be robust and require minimal maintenance. Results from a gold mine in South Africa’s well known Witwatersrand gold producing area has shown a decrease in soluble gold loss between 30 - 50% when the controller was used.

Jan 1, 2014

By Kr. N. Karparov

Measurements made with high precision GPS landmarks and geotechnical radar Reutech MSR- 300 associated with the observed movements in the north face of Assarel Mine, where on a horizontal distance of 50 m, 2 groups of landmarks indicated different deformation behavior. Measurements are made in order to confirm the applicability of the radar system in regions of complex geotechnical conditions. The standard deviation of each landmark is used as an accuracy standard between the separate measurements of the deformation vectors made by the high-precision GPS system for each landmark. A very good correlation between the displacement vectors can be seen based on the measurements made with the high-precision GPS system and the measurements made by the radar system MSR-300. Geological, engineering geological and hydro-geological conditions of the area of concern are discussed in this paper. The measured deformations and the FLAC/SLOPE analysis show similar results. In the paper is discussed their local character and their sensitivity to other geotechnical and hydro geological conditions.

Aug 1, 2013

An essential tool for every step ? Early field survey ? Handheld satellite phones ? Portable satellite phones ? Exploration and Drilling ? Handheld satellite phones ? Portable satellite phones ? Production ? Handheld and portable ? Fixed Satellites systems ? Asset tracking systems Main applications via satellite ? Voice and Fax communication ? Internet access and E-mail ? Video conferencing ? Interconnection to mobile phones, 2 way radios, long range WIFI ? Equipment Tele-maintenance ? Telemedicine ? Crew and morale calling ? Vehicle and asset tracking

May 1, 2006

By John A. Herbst, Gerald H. Luttrell, Jaisen N. Kohmuench, Aaron Noble, Michael J. Mankosa

The HydroFloat TM is an innovative fluidized-bed separator that can substantially increase the upper particle size that can be successfully treated by flotation. Recent studies conducted using laboratory, bench-scale and pilot-scale equipment indicate that this technology can be used to float coarse sulfide middlings that cannot be recovered by conventional flotation machines. Recent data collected from pilotscale tests conducted at a base metal concentrator indicate that this technology can float middlings particles as large as 850 microns in diameter containing as little as 1% exposed hydrophobic mineral. As such, the crossover of this technology into the base metals industry has the potential to substantially reduce grinding costs and increase concentrator recovery/capacity through the use of split-feed circuitry. The split-feed concept, which is often used for upgrading industrial minerals, involves segregation of the feed into more than one size class followed by subsequent upgrading using mills/separators/reagents specifically optimized for each size class. In this article, a split-feed circuit is described that utilizes two stages of classifying cyclones in conjunction with the HydroFloat_ separator. The circuit is designed to recover, recycle and regrind coarse middlings containing small amounts of valuable mineral while simultaneously rejecting coarse well-liberated siliceous gangue so that mill throughput can be increased. Simulation data conducted using well-known process models suggest that this approach can increase existing primary mill capacity by up to 25% with only modest investments in new classifying and flotation equipment.

Jan 1, 2016

By Pamela Paradis-Sokoloski, Deni Thibodeau, J. Denis, Samantha J. Espley, P. O’Donnell

"During the previous decade, the role of spray-on liners within the mining industry was limited to providing a corrosion resistant coating to screen and bolts; however, increasingly, liners are being used as ground support products. Expanding use and testing of liners have demonstrated their ground support function, yet the definitive support mechanism is still under debate. The most promising theory is the retain/hold/reinforcement concept (Kaiser et al.,1992). This conceptual theory has been the basis for the recent underground trials at INCO where, specifically, shotcrete and MIROC Mineguard were tested in two trials to further define limitations and applications of each liner.In a cursory overview, shotcrete is becoming accepted as a support product, while Mineguard is only slowly gaining acceptance.This discrepancy is the result of the corresponding life-spans within the industry, whereby shotcrete has had wide-spread use for decades, yet Mineguard has only recently been introduced. Currently at INCO, shotcrete is primarily used: to provide support in poor ground conditions, to add stability when developing through backfill, and to provide damage control in seismically active mines. It is also used to protect production headings and secondary-blasting chambers from fly-rock damage during blasting. Despite an obvious support function of the liner, shotcrete has always been used in addition to bolts and screen. Comparatively, Mineguard is still in the testing stage, where the greatest potential is increased productivity for applications in multi-tasking development headings. In this scenario, Mineguard provides instant support to replace screen, and bolts temporarily. When the heading has advanced, the drill and support crews work in tandem, drilling off the next round and installing bolts for long-term radial support, respectively. Other potential applications of Mineguard are within production headings to replace screen in the back, and screen and bolts in walls. The potential for both liners to replace conventional support is clearly war-ranted, such that defining the support role was the primary goal of the two underground trials."

Jan 1, 1996

By K R. Brentley

"Tshepong Mine, Harmony’s largest gold producing mine, is situated in the Free State portion of the Witwatersrand Basin, east of Odendaalsrus and north of Welkom, South Africa. The Basal reef is a narrow tabular conglomerate and is the main gold bearing ore body. The strata strikes mainly in a northsouth direction with an average dip of 22 degrees. Currently mining takes place at depths of between 1 690m and 2 150m below surface. The Basal reef unit consists of a conglomerate ranging between a few and 30cm in thickness. Some 80-90% of the gold occurs in the lower portion of the conglomerate. Directly above the conglomerate is a quartzite placer unit, the Basal quartzite, which is a clean, hard competent rock and varies in thickness between 50cm and 200cm. The Basal unit is overlain by the Khaki shale which can vary between 30cm and 500cm in width. It is weak and incompetent khaki coloured chloritic shale.A method of stoping, termed “undercut”, is practiced in order to remove the lower 15-20cm of the gold rich strata. The method entails removing this portion along with some 70-80cm of footwall host rock which is a strong competent quartzite. The hard competent quartzite overlying the conglomerate is left in-situ to form a competent hangingwall which can stabilize and prevent exposure of the weak Khakishale. This method of extraction was developed through trial and error and has been used reasonably successfully since its inception in the early 1960’s where the method was developed to extract the Basal reef at the Western Holdings Mines. Recently prospect drilling and a number of localised hangingwall failures indicated that the residual quartzite beam could be less than 60cm and in some instances as thin as 30cm in certain areas of the mine. The result of this is a less stable hangingwall which not only poses a safety risk to workers in these areas but also had the potential of locking up some 840 000 Tonnes of gold bearing ore. At the present gold price this amounts to revenue of approximately ZAR1.5 billion (U.S. $143 million).This paper discusses the method of “undercut stoping” and existing practices in place at Tshepong Mine. It also explores new initiatives such as the use of a simple freely-supported elastic beam solution to perform back analysis, on-site data capturing of beam thickness and support geometries in order to develop empirical design charts and numerical modelling to assist in the verification of the empirical design method."

Jan 1, 2015

By M. Zamalloa, P. J. Mackey, P. Coursol, Y. Prévost

"Over the last decade or so, the availability of commercial thermodynamic modelling packages, such as FactSageTM, have been utilized to help the plant optimize slag chemistry and to minimize slag handling issues that can arise, such as those due to a process upset, for example, by undue feed variability. This paper illustrates an extension of the application of this software in examining a large range of NCV operating parameters, such as the %Fe/SiO2 ratio in the slag and the level of minor gangue components in the slag including CaO, Al2O3, ZnO, MgO, and PbO. The conditions influencing the slag liquidus range of NCV slag are discussed with respect to the overall process chemistry.Given that a sufficiently low %Fe/SiO2 ratio is used in NCV slag, most components such as CaO-ZnOPbO- Al2O3-MgO, in small concentration, all contribute to lowering the NCV slag liquidus. Considering the present level of these minor components, the NCV can operate consistently at 1200°C if the %Fe/SiO2 is between 0.6 and 0.8 in the slag. Using the type of phase diagrams presented in this paper, it is possible to develop different Noranda reactor/Noranda converter operating strategies adapted to the feedstocks available at Xstrata mines/plants or from other sources. The NCV is unique in that a fayalite-based slag is employed for high-efficiency continuous converting with excellent operating results."

Jan 1, 2007

By Long Han, Beijing General Research Institute of Mining and Metallurgy, Yu Xie, Yunhai Zhang, Yangge Zhu, University of Science and Technology Beijing, Yanbo Shang, Xingrong Zhang

"The first-principles method was employed to study the adsorption of hydroxyl calcium (CaOH+) and hydroxyl (OH-) on hematite and quartz surfaces. The calculation results suggested that OH- preferred to interact with the active Fe sites on the hematite surface, whereas OH- adsorbed on the quartz surface by weak hydrogen bond. Though CaOH+ could easily adsorb on the hematite and quartz surfaces by the formation of Ca-O bond, the covalence formed on the quartz surface was apparently stronger than that on the hematite surface, meaning a stronger and more stable adsorption. CaOH+ adsorbed on quartz surface was mainly through the interaction of O-2p and Ca-3d states, and this interaction on hematite surface was weaker.INTRODUCTIONIron Increase and Silicon Reduction Technology (Yu & Duan, 2002) of hematite is mainly through the reverse flotation (silica is floated away from the iron concentrate). There are two ways to achieve this (Houot, 1983). One is to collect quartz by cationic collector directly; the other is to activate quartz by lime and then collect it by anionic collector. There are two main different views with respect to the mechanism of quartz activation: mono-hydroxyl compound theory (Fuerstenau, Rice & Somasundaran, 1965; Fuerstenau & Palmer, 1976) and surface hydroxyl precipitation theory (Hu & Wang, 1988; Wang & Hu, 1990). The former indicated the formation of the mono-hydroxyl complex is one of the two criteria of quartz flotation. The later theory, on the other hand, suggested that surface precipitation is the adsorption of active species of metallic ion on quartz surface. However, most of those researches are based on the solution chemistry of flotation and little is done at the microscopic level.In this paper, by the help of first-principles calculations, the adsorption models, bonding conditions, Mulliken charge populations and adsorption energies of hydroxyl and calcium hydroxyl ions (OH- and CaOH+) on hematite (001) and quartz (100) surfaces were investigated to find out the lime activation of quartz at atomic level, which is significant for the researches of quartz activation theoretically and practically."

Jan 1, 2016

By M. Kuyumcu

After German reunification the mining industry in former East Germany was profoundly restructured. Beside privatization of profitable companies the public sector took over responsibility for the mining operations to be shut down. Therefore state-owned companies cope with technical, ecological, and social challenges. The rehabilitation and reclamation has to rededicate former mining areas to new use and provided new jobs as well. In the lignite mining districts there are around 100,000 ha of mining area, a mining caused disturbance to the groundwater balance and to the system of surface water bodies of approx. 390,000 ha. They are called the largest landscape construction site in Europe. In addition to the results and diverse experience achieved over the past 23 years, a description will follow of our new challenges and of an outlook on remaining tasks. This article will describe the financing, as well as aspects of the jobcreation policy arising from lignite industry remediation.

Aug 1, 2013

By A Sadough Vanini

In this paper large deformation of smart functionally graded beams with initial imperfection and under thermal loadings is considered. Smart beam consist of two types of layers. One layer is made from functionally graded materials and a layer or a set of layers from active materials that usually is made from piezoelectric materials that are bounded on the surfaces of beam. An active controller is used for controlling the deformation and stress in functionally graded layer of beam. A simple Euler- Bernoulli beam theory is used for analyzing of beam. In functionally graded layer the material property vary continuously through the thickness direction and power law model is used for the variation of elastic modulus, heat expansion and heat conduction coefficients. Poisson ratio is assumed to be constant in functionally graded layer. The effects of varying the power law constants and the Gain of controller is considered here. The results are reduced and compared with smart functionally graded beam without initial imperfections.

Oct 1, 2011

By R. L. Christie

"THE ISLANDS lying north of the Canadian mainland, and the large Boothia and Melville peninsulas, form one of the great archipelagos of the world; this sparsely vegetated and nearly unpeopled region extends about 1,500 miles east to west and 1,200 miles from the mainland to the northern tip of the northern-most island. Sea access to most of the islands is restricted by ice to the summer season, and the 'polar pack' ice of the Arctic Ocean presses the year round against the northwest margin of the archipelago. Although the region is remote, the accessibility has greatly increased through a network of weather stations, airfields and air routes connecting with southern centres.The area considered in this paper is that part of the island region underlain mainly by sedimentary rocks. In broad terms, this includes the land and sea areas of the archipelago and the adjacent continental shelf, but excludes the dominantly 'Shield' terrain of Baffin Island, and of Melville and Boothia peninsulas. An impression of the size and potential of this sedimentary region may be gained by comparing some areas: the land area of islands underlain mainly by sedimentary rocks is over 300,000 square miles or about 50,000 square miles greater than the area of Alberta. The total area of the region, including the continental shelf and the inter-island areas, may be double this figure, and may approximate one-seventh of the land area of Canada."

Jan 1, 1970

By A. P. Annan, C. Vaughan, J. L. Davis

"The increase in the price of gold in the last decade has led to a significant increase in placer gold exploration around the world. Placer deposits occur in depressions along ancient river and stream channels. In many instances these channels have been covered with materials from subsequent erosion or glacial activity. Use of high resolution geophysical techniques to map the bedrock and soil strata can improve the probability of finding the placer deposits. The buried bedrock surface is often the factor controlling deposition. Ground probing radar (GPR) and seismic sounding are complementary high resolution techniques which can be used to map bedrock topography and soil stratigraphy. Current radar instrumentation operates best in coarse grained soils. Penetration depths of up to 30 m have been attained, and stratigraphic horizons have been mapped with spatial resolutions of better than 0.5 m. Although its spatial resolution is considerably lower than radar, seismic refraction achieves superior penetration in electrically conductive environments such as clay and silt soils. The seismic refraction method thus proves to be complementary to the radar method. The seismic reflection technique is analogous to the radar method. Current seismic instrumentation and energy sources however, provide limited spatial resolution and do not permit the use of seismic reflection for reflecting horizons lying at depths of less than 20 m to 30 m.This paper discusses the use of both radar and seismic methods for placer exploration. The radar and seismic techniques, the field methods, equipment, and data displays are presented. Field examples illustrate the high resolution mapping capabilities of the techniques. The radar data agree very well with the borehole data, and in fact they sometimes detect subtle soil strata variations associated with changes of permeability that were not initially observed in the borehole logging. The radar method can give a continuous profile of water table and bedrock in sandy soils. Seismic soundings are necessary to differentiate between the bedrock and water table reflections observed by the radar."

Jan 1, 1987

By Kri Inwood

"IntroductionIn 1879, when the Dominion government initiated its controversial program of industrial promotion, iron smelting in Canada was limited to one company producing coke iron on the mainland of Nov a Scotia and three small charcoal blast furnaces in Quebec. There was no steel production. By the eve of the first great war, iron and steel were being produced in very large quantities, the companies active in 1879 had disappeared and new centres of integrated iron and rolled steel production at Hamilton, Sydney and Sault Ste. Marie had come to resemble the industry as we know it today.The most dramatic change was that at Sydney, Nova Scotia, where in the early 1900s, two steelmaking companies established works. The Sydney developments have been explained as the result of resource discovery and technical change. W.J. Donald, in his authoritative account of the Canadian iron and steel industry, observes:""The most rapid growth of the Canadian iron and steel industry has occured since 1897... The remarkable growth has been caused largely by the new conditions of the industry. The discovery and use of Newfoundland ores, together with the availability of Cape Breton coal, has made the Nova Scotia industry not only possible but profitable ... It is a safe conclusion that the Canadian industry would not have been an important one, had it not been for the discovery of the Michipicoten and especially the Wabana (Newfoundland) ores""Donald also argues that metallurgical progress had been necessary to render the ores valuable,""Newfoundland ores ... contain a considerable amount of phosphorus, and were made available for steel-making by recent inventions.""The purpose of this paper is to re-examine Donald's story. It will be argued that the origin of steel -making at Sydney is somewhat more complicated than Donald has indicated. The difficulty with Newfoundland ore extended beyond its phosphorus content and a resolution required more than the basic open hearth furnace identified by Donald. Moreover metallurgical change was only one of several developments necessary to induce industrial investment at Sydney. Surprisingly, however, the discovery of iron ore in the late nineteenth century does not appear to be part of the explanation."

Jan 1, 1983

By J. P. Sairrlon, K. G. Wheeland, K. J. Mintz, B. J. Kiener

Iwenty-one ore dusts of varying mineralogy, sulphur content and reputed in-mine explosibility were selected from eight mines. After chemical and mineralogical analysis and sieving into two size fractions (+45/ -63 microns and -45 microns), these sarrples and seven pure minerals were tested for explosibility in oxygen in a Harbnann chamber. '!he maximum explosion pressures and maximum rates of pressure do not correlate with sulphur content alone; the types of minerals are also .important. Residues were analyzed to check the combustion reactions. Further comparisons between laboratory and mine results are planned to improve predictability.

May 11, 1988

By C. F. Gleeson

"Geochemical stream-sediment reconnaissance can be a useful exploration tool from the point of view of rapidly and cheaply evaluating the mineral potential of an area. This is particularly true of rugged and mountainous areas such as are found in Gaspé. For the past two years, SOQUEM has been carrying out such surveys over favorable geological regions in the Appalachians of northern New Brunswick and Gaspe. To date, about 4,000 square miles of terrain has been systematically covered by reconnaissance geochemistry. Jeeps have been used as a means of transportation in the easily accessible areas and a helicopter equipped with a winch has been used to lower crews into the more difficult-to-reach regions. Such surveys have been successful in finding metallic mineralization which otherwise might not have been detected.Electronic computation of analytical information has been used to construct regional metal maps, rolling mean maps and residual metal maps. These maps have helped in evaluating anomalies, in relating the regional geo-chemistry to the regional geology and in comparing the distribution patterns of metals. To date, some 30,000 stream-sediment samples have been collected from the Gaspe region and analyzed for Cu, Pb, Zn and Mn. These analyses are being subjected to computer analysis."

Jan 1, 1969

By Robert B. Parsons

"Recent amendments to the so-called ""flow-through share"" rules in our income tax legislation have given a new lease on life to this once popular investment vehicle.The original ""Dome funds"" for exploration in the Beaufort sea recognized the usefulness of flow-through share arrangements, but, by and large, flow-through shares have until recently not been able to compete effectively with other tax shelter instruments-mainly , limited partnership interests.This month, Tax Notes examines the new tax rules for investing in flow-through shares.IntroductionRecent income tax amendments have helped to rekindle investor and industry interest in so-called ""flow-through shares"" as a mechanism for mobilizing funds toward mineral exploration and development activities. In competing for investment funds, flow-through shares have historically placed a distant second in terms of investor popularity, being unable to compete with the more attractive features of limited partnership arrangements. However, primarily as a result of favourable changes to the income tax law, flow-through shares may be well poised for a comeback.This article examines the income tax considerations pertaining to issuing and investing in flow-through shares, and compares the former and the new income tax rules relating thereto. Of course, inasmuch as a flow-through share issue can involve various contractual arrangements between the investor and the issuer, there is a wide range of legal and business factors that generally have to be taken into account. A discussion of these matter s is beyond the scope of this paper, which is restricted to a summary of the special income tax factors attributable to flow-through shares."

Jan 1, 1983