Search Documents

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 Jun Shan

The preparation of poly(N-isopropylacrylamide)-monolayer-protected clusters (PNIPAM-MPC) of gold nanoparticles was carried out in a homogeneous phase using three ways, in which three types of PNIPAM ligands were employed. The first type comprised of PNIPAMs with narrow molar mass distributions, synthesized by reversible addition-fragmentation chain transfer (RAFT) polymerization and thus, bearing a dithiobenzoate at the chain end. These polymers were used directly to passivate the gold nanoparticles upon the Schiffrin reaction in a one-pot synthesis. The second type of ligands was derived from the first one through hydrazinolysis, and they therefore contained a thiol end group. The third type of ligands was PNIPAMs obtained through conventional radical polymerization, post-modified to contain thiol end groups. The PNIPAM-MPCs were characterized by high-resolution transmission electron microscopy, and by dynamic light scattering. The one-pot synthesis utilizing the ligands of the first type turned out to be a simple and facile method, compared with the other two ways, with which the size of the gold nanoparticles can be easily manipulated mainly by adjusting the molar ratios of PNIPAM / HAuCl4. PNIPAM is a more efficient ligand to stabilize the gold nanoparticles in water and in organic solvents than alkanethiols. The surface density of PNIPAM chains ranged from 1.8 to 3.6 chain/nm2, which is much lower than that typical for alkanethiols. The thickness of a PNIPAM monolayer bound to the gold core is somewhat larger than the size of the random coil of corresponding free PNIPAM in aqueous solution, which suggests that the conformation of a PNIPAM chain bound to the gold core is to extended.

Oct 1, 2003

By R. K. Jonas

Many leading copper and other mineral processors have rapidly adopted advanced controls in last 5-10 years. Almost 600 multivariable predictive controls have been installed in mineral processing, and almost 50% of those are in copper concentrator plants. In most cases, mineral processors rely on 3rd party support to implement these advanced technologies. One challenge facing advanced control user is the selection providers and services for these technologies. The trend has been towards the use of multivariable predictive control and use of technology provider’s services. This paper will discuss status of advanced control, and the merging trends in the mining industry. A review will be presented of how advanced control is being applied in the mining industry over the last decade, and how user challenges are being overcome. Next the emerging uses of multivariable predictive control (such as multi/inter-unit optimization), focusing on the latest trends in concentrator plants. Finally, a review will be made of emerging technology advances in the that can be advantageous to mineral processors. INTRODUCTION Review of advanced control in mineral processing Advanced controls are serving an increasing role to improve processing plant operations and profitability. As advanced control is being installed into more mining processing plants such as copper concentrators, many of these plants are concerned about the selection technologies and vendors to support the installation and maintenance of these controls. In a study by Jonas and Craw (2011), they found that most new users have not had prior experience with advanced controls. It is the author’s experience of almost 30 years in advanced controls that most mineral processers considering advanced controls can benefit from better understanding of the technologies and their support requirements.

Jan 1, 2019

By Jonathan Peck, Jim Gray

"With the implementation of more advanced monitoring, control and locating systems in surface mines, there is an ever increasing need for their mine-wide integration toward achieving over-all optimization. AQUILA Mining Systems Ltd. is developing the basis for a comprehensive real-time monitoring, control and information system called the Total Mining System or TMS. This system is being designed to address both current and future needs of open pit mines toward improving productivity and minimizing costs, through better two-way information flow between each component in the operation. At a basic level, feedback from equipment and process monitoring will enable decision making to be based on quantitative, on-demand information, thus permitting proactive rather than reactive planning. Dynamic planning would be a valuable tool as market conditions fluctuate, equipment fleets age and variations in the grade, quality, geometry and hardness of the mined material all contribute to either changing production targets or levels of achievable performance. Such a capability could be implemented within the next two years.At a higher level, and within five years, autonomous operation and/or real-time supervisory control of mobile and stationary equipment in open pit mines will be achieved. A discussion is provided in regard to the development and implementation of an autonomous haultruck and blasthole drill, to demonstrate the need for such a system.This paper outlines a preliminary program for the design, development and implementation of this system, primarily in relation to high-level communications and its role in the future automation of open pit mobile equipment."

Jan 1, 1995

By Robert B. Parsons

"First down and four to go. In the game Of football, this is not a bad position to be in. However, in this game of political football, it means that there is still a long way to go. The government in Ottawa has concluded an important agreement with one producing province, and now has at least four more provinces to deal with-B. c., Saskatchewan, Nova Scotia and Newfoundland.On September 1, 1981, the federal and Alberta governments took a significant step forward in formulating an oil and gas policy for Alberta and the rest of Canada on signing a comprehensive five-year agreement that covers taxes, prices, incentives and other fiscal matters related to the production and marketing of oil and gas.This month, Tax Notes examines the main features of the agreement, and offers some eye-opening observations of what the new accord could mean for the future of the Canadian petroleum sector in particular and Canadian business in general."

Jan 1, 1981

By S. N. Yu

Tele-operation manipulators applied in this paper are systems for the remote handling and management of pyroprocessing related facilities in an Argon cell of the KAERI (Korea Atomic Energy Research Institute). Generally, these kinds of systems are composed of a master-slave system and its peripherals installed along the wall of the cell, with the master transmitting the user?s own motion to the gripper directly. This study introduced various considerations and modifications to improve the remote handling performance. The analysis of an operator's ability using his/her own upper arm motion range while manipulating the MSM, and considerations of its manipulation margin and the related tool modifications are also included. Finally, the test results of several remote handling tasks are presented, and an adequate operation strategy for the tele-operation system of hot-cell type facilities is proposed.

Aug 1, 2013

Flotation of a mineral bearing particle is the result of successful completion of a chain of events, such as, producing particles with sufficient exposure of the valuable mineral on the surface, reagent adsorption, suspension of the particle in the pulp, collision of particle with air bubbles and subsequent attachment, ascending to the froth column and transport to the concentrate stream, among others. These sub-processes in turn are affected by the feed properties such as size and density, and process variables such as size of air bubbles, degree of turbulence in the cell, particle/particle interactions etc.. Thus, inefficiencies occurring in any one or more of the above processes will result in inefficient flotation performance. In spite of its dependency on a wide variety of sub-processes, flotation performance is commonly modelled based on first order kinetics using two or three parameter models. As the model parameters may be affected by several of the sub-processes mentioned above, interpretation of their variations and identifying the specific causes is extremely difficult. Of the many factors that influence the flotation performance, liberation information of the particles such as the grade distribution and surface exposure are considered vitally important. In this paper, it has been demonstrated a) how a predictive liberation model may be derived and used in quantifying the liberation information of the particles produced at various grind sizes and b) how the flotation process may be modelled by explicitly incorporating the liberation information, thereby improving the accuracy of the model. Comparisons of the observed data with the proposed model and those of published liberation/flotation models have also been made.

Jan 1, 2016

By M. Phylli Bray

"Mining has the reputation of being a very ""macho"" industry. Recently, wider educational opportunities for women in nontraditional occupations and changes in mine technology have combined to make mining a viable career choice for women also. To benefit from this new resource, the mining industry faces the challenge of developing a different work environment from the one now burdened with sexism. Management supported initiatives are needed to facilitate such a transformation. The same rethinking of gender attitudes might also be extended to mining women in their traditional role as ""wife of"". The assumption that the male worker's wife is an unpaid adjunct is being questioned. It is suggested that women's separate concerns both as helpmate and as part of the mining workforce should be considered when planning for mining into the 21st century.IntroductionI must confess that, during the preparation of this paper, there have been many moments when I questioned my temerity. After all, I am not male, I am not an engineer, and I have never had a position in mine management. But as the wife of a mining engineer and a long-time resident of Northern Ontario mining towns, I do have an interest in the mining industry. This interest has had little to do with the technical and management aspects of the industry. Instead my research has been concerned with the impact the mining industry has on the people involved, particularly women, whether directly as employees or indirectly as wives. As I look toward the 21st century, I believe that the whole question of gender relations in the mining industry is one of the critical management issues smouldering below the surface."

Jan 1, 1995

By R. S. Nichols

"During 1973 to 1978, Canadaka Mines Limited, a subsidiary of St. Joseph Explorations Ltd., undertook an extensive exploration and development program in the Cobalt area. This program resulted in the delineation of previously unknown stratigraphic units in the Archean volcanic sequence. During this time period, significant are controls related to area silver deposits were also identified.The Archean geology is comprised of a volcanic pile conformably overlain by sediments. The volcanics contain at least two felsic volcanic centres near the stratigraphic top of the pile. The bulk of the pile consists of mafic flows and interflow sediments. lnterflow sediments around silver are shoots contain mineralized halos of base metal sulphides. The halos exhibit lateral and vertical metal zoning with Cu, Pb and Zn mineralization decreasing away from an are shoot.Silver mineralization controls determined during the Canadaka program agree with the historically well established importance of Coleman sediments as well as Archean contacts for hosting silver deposits. The vertical extent of are shoots is typically 150to 250ft. A strong correlation was found to exist in the Cobalt area between Archean strike and the strike of are veins. Finally, al/ Cobalt area are deposits appear to be associated with a distinct volcanic pile at the top of a sequence of Archean flows."

Jan 1, 1988

By C. W. Hancher, B. D. Patton, W. W. Pitt

"There are a number of nitrate-containing wastewater sources, as concentrated as 30 wt % NO3 and as large as 2000 m3/day, in the nuclear fuel cycle. The biological reduction of nitrate in waste water to gaseous nitrogen, accompanied by the oxidation of a nutrient carbon source to gaseous carbon dioxide, is an ecologically sound and cost-effective method of nitrate waste disposal. These nitrate-containing wastewater sources can be successfully biologically denitrified to meet discharge standards in the range of 10 to 20 g N(NO3-)/m3 by the use of a fluidized bed bioreactor. The denitrification bacteria are a mixed culture derived from garden soil; the major strain is Pseudomonas. In the fluidized-bed bioreactor, the bacteria are allowed to attach to 0.25- to 0.50-mm-diam. coal fluidization particles, which are then fluidized by the upward flow of influent wastewater. Maintaining the bacteria-to-coal weight ratio at approximately 1:10 results in a bioreactor bacteria loading of greater than 20,000 g/m3,This paper describes the results of a bio denitrification R&D program based on the use of fluidized bioreactors capable of operating at nitrate levels of up to 7000 g/m3 and achieving denitrification rates as high as 80 g N(N03-) per day per litre of empty bioreactor volume. IntroductionThe discharge of wastewater containing nitrate at concentrations greater than stipulated by the Environmental Protection Agency (EPA) creates an environmental hazard and constitutes a civil and/ or criminal legal liability.(I.2) At present, we have three options: (1) recycle and reuse of nitrate streams the total economic and technical balance should be Closely examined; (2) use of an alternative acid, which may pose an entirely different set of problems ; or (3) disposal of nonreusable nitrate sources by an environmentally acceptable procedure."

Jan 1, 1980

By Erica J. Wanless, Ghislain Bournival, Seher Ata, Jose Hamilton Tavares

In froth flotation valuable particles are captured by bubbles and transferred to a froth layer where bubbles are in close proximity. Bubble coalescence frequently occurs in flotation, especially in the froth layer. The coalescence of two bubbles causes a release of energy, which may expel particles from the bubble surface. A series of experiments were carried out to determine the effect of bubble interfacial properties on the detachment of particles upon the coalescence of capillary-held bubbles of 2 mm in size. The interfacial properties of the bubbles were changed by the addition of low molecular weight alcohols, namely 1-pentanol or methyl isobutyl carbinol (MIBC). Using esterified glass particles (? = 43 °) with a 10 % and 90 % cumulative passing diameter of 47.2 and 92.5 µm, respectively, as model particles, it was found a certain concentration of frother, different for each additive, is needed in order to observe a reduction in the detachment of particles. In the presence of frother, the detachment was evaluated at approximately 65 % which was a considerable reduction in the detachment compared with the value of approximately 85 % found in the absence of frother. Frother molecules changed the properties of the airwater interface. Upon the coalescence of two bubbles, the release of energy caused the merged bubble to oscillate; effectively resulting in the detachment of particles. The addition of frothing agents augmented the elasticity of the bubbles, which appeared to be related to the detachment of particles. Whereas frothing agents are generally used to prevent bubble coalescence and stabilise the froth phase, only transient stability is imparted. The results suggested that an additional role of frothers in flotation is to decrease the detachment of particles from bubble surfaces. The type and concentration of frother can be strategically selected to improve metallurgical recovery as an economic incentive.

Jan 1, 2016

By Makarinskym F. M.

"This paper describes mechanical and operating modifications that were and are being made to current on-line flotation cells at Falconbridge Nickel Mines concentrators. Improved metallurgical performance and metal recoveries of some 3·4% over the past ten years are the end result of the modifications made. The paper acknowledges the contribution of operating, technical and maintenance personnel and the Company ""suggestion plan"" program. 1. INTRODUCTIONFalconbrirdge Nickel Mines Limited, incorporated in 1928 is a major product of nickel, copper,coba1t and other metals and minerals. The Canadian Nickel Division operating facilities in the Sudbury Area currently includes seven mines, two concentrators, and a smelter.For many years at all concentrators, improv0mcnts in metal recoveries have been continually under investigation. One area was to improve the flotation cell performance. This paper will deal with mechanical and operating modifications to the cells at the Strathcona and Falconhridge Ni-Cu sulphide concentrators, at the Sudbury Operations.One of the prime means to mineral beneficiation processing has been, and will continue to be, the basic froth flotation cell. The efficient operation of a flotation cell is the key to satisfactory metal selectivity and recovery. The essence of good design is simplicity. Changes to cell design can contribute to a significant improvement in metal recovery.Over the past 10 years, modifications to the flotation cells have contributed to an improvement of some 3-4” in mineral recovery. Providi11g tl1c initiative for improvements include operating, maintenance and technical personnel, as well as the employee suggestions submitted th1·ough the Suggestion Plan Program."

Jan 1, 1982

By A. I. A. Salama, M. W. Mikhail

"A comprehensive software package has been developed at the Western Research Centre to meet many of the coal preparation requirements in the Canadian coal industry. This package performs three main functions: (1) data handling and manipulation; (2) data analysis, including the generation of washability data, performance evaluation and prediction, density and size modelling, evaluation of density and size partition characteristics, and attrition curves; and (3) graphics output.The software described in this paper is potentially a valuable tool for coal preparation plant engineers and operators for evaluating process performance and adjusting plant density separator cutpoints. Moreover, the analytical laboratory technician could find this package very useful in manipulating and presenting laboratory results."

Jan 1, 1997

By N. Moelans, I. Bellemans, K. Verbeken

In this work, we present a phase field model to simulate the facetted crystallization of Fe3O4 in a quaternary FeO-Fe2O3-Cu2O-SiO2 melt under different partial pressures of oxygen. An important focus in creating more realistic phase field models is the incorporation of the thermodynamic driving forces in multicomponent multiphase-field models by coupling to thermodynamic databases. The diffusion of FeO, Fe2O3 and Cu2O is considered. The ratio of FeO/Fe2O3 at the upper boundary is in equilibrium with the oxygen fugacity of the atmosphere, while conserving Fe. Two-dimensional simulations are performed with different varying oxygen fugacity in the atmosphere. For the considered composition range, the growth velocities of the spinel crystals increase with decreasing oxygen fugacity. INTRODUCTION Crystallization of silicate melts has its applications in geology, pyrometallurgy and glass making. In pyrometallurgy, the solidification of slags influences the freeze lining behaviour (Campforts et al., 2007) and the cooling of slag after tapping (Durinck, Jones, Blanpain, & Wollants, 2008). Modeling of silicate melt crystallization is frequently done on the macroscopic level, using thermodynamic equilibrium calculations to determine the fractions of all phases as a function of temperature. The Factsage software and database package (Bale et al., 2016, 2009, 2002) already proved its usefulness in pyrometallurgical applications, for example to model the phase mixture after solidification of a stainless steel slag (Durinck et al., 2008). Crystallization of phases typically results in complex morphologies on the mesoscale, e.g. dendrites or facetted growth. On this mesoscale, the phase field concept has proved to be a very powerful tool (Moelans, Blanpain, & Wollants, 2008) for modeling crystallizing microstructures, because it can treat arbitrarily complex interface shapes with minimal mathematical complexity. In contrast to macroscopic models, the diffusion profiles and crystallization kinetics can be described as well as the morphology of individual crystals. First, Kobayashi (Kobayashi, 1993) simulated a growing dendrite in a pure undercooled metallic liquid. Then, Warren and Boettinger (1995) simulated a dendrite in an isothermal system considering a binary alloy. The extension to multi-phase systems was done by Steinbach et al. (1996). This was further extended by Tiaden, Nestler, Diepers, and Steinbach (1998) to a framework with coupled diffusion and phase field equations in multi-component systems.

Jan 1, 2019

By Hasini Wijayaratne

Anode cover material, a mixture of crushed electrolyte and alumina, is a crucial part of an aluminium reduction cell because of its important role in maintaining overall heat balance. However, until recently little attention has been given to understanding or controlling its composition and quality. The thermal conductivity of anode cover material determines the extent of the heat loss from the top of the cell. This will change as a function of the granulometry and composition of the applied cover as well as over time as the cover material consolidates on top of the cell. The ability to measure or predict the thermal conductivity of fresh and ageing cover is an important tool for managing cell heat balance. Recent studies have shown that granulometry or more correctly, voidage is likely to be the predominant determinant of thermal conductivity of anode cover materials. We have developed equipment to measure the thermal conductivity of granular cover material and tested the relative importance of composition (ratio of alumina to crushed electrolyte) and granulometry/voidage on cover thermal conductivity. In general, our results confirm that granulometry is the dominating factor. Generally, high voidages contribute to lowering the thermal conductivity especially when particles are mostly fine. However the relationships between granulometry, voidage and thermal conductivity are complex due to the varying nature of heat transfer between particles. Aging of granular cover material occur during cell operation forming a consolidated crust due to exposure to heat and fumes over time. Structure and thermal behaviour of this consolidated crust is also important in understanding the overall properties of cover. This paper presents the outcomes of laboratory studies conducted in order to understand the thermochemical behaviour of anode cover material and in particular, the role of fines in anode covers mixtures.

Jan 1, 2011

Thermal barrier coating (TBC) systems provide thermal insulation to high temperature for aero¬propulsion. A fracture mechanical model developed earlier for multilayer systems is applied on TBC to realize superior performance by enhancement of fracture resistance. Functionally gradient materials (FGM) solution concept is the basis of approach followed here. A few realistic FGM TBCs are considered in the analysis in addition to a conventional TBC as the base case and a hypothetical worst case with YSZ-YSZ interface. Parameters like number, composition and thickness of graded layers and elastic modulus are considered for the analysis and quantitative improvement of fracture resistance of TBCs. The analysis is confined to deep crack with crack size to width ratio as 0.5.

Jan 1, 2010

By Greg Yuriy

This paper discusses research carried out by the Laurentian University Mining Automation Laboratory (LUMAL) in the field of discrete-event simulation of mine equipment systems and reliability assessment of these machinery using genetic algorithms. The AutoMod simulation package, from Brooks-PRI Automation Inc., is used in this research. It is a 3-D discrete-event simulation/animation software tool for creating realistic depictions of manufacturing and materials handling systems. Discrete-event simulation involves modeling of real-life systems based on variables and events which occur or change at distinct points in time. In our case, a two level, multi-drift sublevel stoping model was created in AutoMod for the simulation of the equipment fleet employed in the development cycle (drilling, explosives loading, blasting, materials hauling, ground support) of a typical underground mine in the nickel mining region of Sudbury in Ontario, Canada. The equipment primarily considered in the simulation is Load-Haul-Dump (LHD) vehicles (scooptrams), drills, explosives-loaders and roof bolters. The purpose of the simulation study is to assess the impact of equipment failures to mine?s production throughput. In more detail, using Mean Time Between Failures (MTBF) data of scooptrams derived from a reliability assessment model based on genetic algorithms, LHD failures are incorporated into the simulation model. These failures cause production interruptions to the development cycle and consequently loss of hauling capacity. This paper will indicate the significance of equipment failures to a mine?s production and suggest a methodology based on the combination of discrete-event simulation and a predictive reliability assessment model using genetic algorithms for the study and analysis of mine equipment systems.

May 1, 2003

By F. Q. Barnes

"Uranium, thorium and yttrium have been recovered, since the 1950s, from pyritic quartz-pebble conglomerates occurring in the basal sediments of the Quirke syncline at Elliot Lake. Gold, an element of interest in similar type deposits occurring worldwide, is a very minor constituent of the Elliot Lake conglomerates because the provenance area of the sediments had few gold-bearing rocks.Uranium, thorium and rare elements are found in resistate and diagenetic minerals occurring in the matrix of the conglomerates. The valuable elements are recovered from the acid soluble minerals during the milling process.Large uranium reserves occur in mines found on both limbs of the Quirke syncline. Major reserves are being developed on the South Limb of the syncline, where the Stanleigh Mine, among four past-producers, has been reactivated.IntroductionUranium and thorium commonly occur in anomalous amounts in coarse basal sediments. Radioactivity in basal conglomeratic sediments is generally attributable to resistate minerals, that rarely occur in concentrations high enough to be of economic significance. One type of basal conglomerate found worldwide, in Precambrian cratonic basins, has uranium or uranium and gold concentrations large enough to be of economic interest. Principal among the occurrences are the pyritic quartz-pebble conglomerates of the Huronian in Canada, of the Witwatersrand in South Africa and at Jacobina in Brazil.The uranium and gold mineralization of these conglomerates was derived from provenance areas where both elements occurred and were later concentrated through source degradation and deposition in placers in a reducing environment. Only the Huronian conglomerates, generally much richer in uranium but with negligible gold, have been exploited solely for their uranium content.The uraniferous conglomerates of the Huronian at Elliot Lake, 500 km north of Toronto, continue to represent a major world source and supply of uranium concentrate."

Jan 1, 1986

By Y. Sugiyama, K. Kitazono, T. Miura, K. Matsuo

"Impact energy absorbing system for automotive is an important technology. Open-cell porous aluminum alloys were manufactured through Powder Bed Fusion (PBF) process. Compressive properties of the porous aluminum alloy depend on the cell structure as well as the porosity. The authors manufactured two ordered cell structures, truncated octahedron and rhombic dodecahedron, and one disordered cell structure, random Voronoi structure using a 3D-CAD software. Compression tests revealed the anisotropic deformation of the porous aluminum alloy with ordered cell structure. On the other hand, the porous aluminum alloy with disordered cell structure showed relatively isotropic and uniform deformation, which is suitable for energy absorbing applications. Therefore, controlling the disordered cell structure designed by Voronoi diagram enables to develop the advanced porous aluminum alloy having various mechanical properties.INTRODUCTIONAdditive manufacturing (AM) process enables to manufacture near net-shape mechanical parts. The AM technology is typically focused on titanium alloys due to their high specific strength and biocompatibility (Attar, 2014). Recently, aluminum alloy parts can be manufactured through selective laser melting method (Leary, 2016). Metal foams or porous metals are lightweight cellular materials having closed-or open-cell structures (Banhart, 2001). Aluminum foams are focused on as an energy absorbing material for transport industries (Baumeister, 1997). The purpose of the present study is to investigate the optimal cell structure of open-cell porous aluminum alloy manufactured through AM process. Most previous researches on the AM aluminum lattice structure has been considered ordered and periodic cell structures. On the other hand, classical aluminum foams manufactured through cast or powder metallurgical processes have disordered and heterogeneous cell structures (Körner, 2000). The authors use a concept of Voronoi diagram (Moukarzel, 1993) in order to manufacture various cell structures."

Jan 1, 2018

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