Search Documents

By Robert B. Parsons

"During hard times, the focus on tax issues makes a slight change in direction. Mining companies contemplate the tax treatment of transactions and circumstances which are the product of a difficult financial environment. Some of these issues are discussed in this month's edition of Tax Notes.Every industrial sector in Canada is undergoing a major restructuring of some form, and the mining industry is not an exception. The longest recession since the Great Depression continues to affect the economy. Mining firms seek to bring their debt/equity ratios into line, and try to replenish depleted retained earnings by selling assets. This month, Tax Notes briefly examines some of the tax issues which are generally encountered during the course of such a restructuring process.Debt SettlementOne question which commonly arises during hard times concerns the tax treatment of a "" gain "" realized by a debtor on the settlement of a debt. Consider, for example, a simple situation where a creditor wants to protect itself from further losses, and makes a deal with the mining company to accept a cash payment of $8 million in full settlement of a $10 million loan. In financial terms, the debtor has made a $2 million gain on the settlement of the debt. What is the tax treatment of that gain?The Income Tax Act (the Act) contains provisions in section 80 of the Act and in section 5400 of the Income Tax Regulations which deal specifically with this question. First of all, it is noted that the $2 million gain is not brought directly into income for tax purposes. However, as indicated below, the gain could affect the debtor's income indirectly to the extent that certain of the debtor's tax pools must be reduced by the amount of the gain."

Jan 1, 1993

By C. B. Mapes, E. C. Dowling Jr.

"To reduce concentrate dewatering and drying costs, the Concentrator Division at Phelps Dodge Morenci, Inc. investigated available filtration technologies. Numerous methods were explored, including: drum, disk, belt, pressure, hyperbaric, and ceramic media filtration. An economic evaluation of the individual filtration technologies indicated the advantages of ceramic media filtration for Morenci concentrates. This paper discusses the technological development culminating in the first full scale application of ceramic media disk filters in North America. Low moisture contents are obtained at high production rates and greatly reduced operating costs.INTRODUCTIONPhelps Dodge commissioned the Morenci Concentrator Filter Plant in 1942 with four 8'6"" Dorr-Oliver cloth disk filters. That year, the filter plant processed 265,537 tons of concentrate grading 20.5% Cu. The filter cake production averaged 9.3% moisture. In 1944, the Extension Filter Plant commenced operation with three additional 8'6"" Dorr-Oliver cloth disk filters. This coincided with the expansion of the concentrator. Production that year totaled 451,567 tons of concentrate grading 23.8% Cu. Moisture averaged 9.4%.Through the years additional filter units have been added in response to increased concentrate production. An Eimco drum filter was installed on the extension side and an additional Dorr-Oliver disk filter was installed on the original side in the 1950's. In 1961, two 8'6"" Peterson disk filters were installed, one on each side to replace two worn-out DorrOlivers. The installation of four 10xl2 foot Peterson drum filters was completed in 1974, coinciding with the Metcalf Concentrator startup. An Eimco belt filter was installed later.The greatest change to concentrate dewatering at Morenci occurred in 1963 with the addition of a 10x60 foot rotary gas fired dryer. The installation also included a number of conveyors to deliver filter cake from both plants to and from the dryers. Other ancillary systems included dust scrubbers and their slurry pumps. The commencement of drying was undertaken due to the rapid increase in cake moisture as a result of the LPF process and the recycling of acid plant scrubber dust slurry from the smelter. In 1972, a second dryer system was installed to increase capacity."

Jan 1, 1993

By O. B. Horne, R. O. Morgan, C. E. Anderson

"Air-photo interpretation and photogrammetry are two of the most effective and versatile tools available to the petroleum industry. The techniques have proven successful in providing solutions to many of the problems encountered in the design and construction of oilfield projects.Although most technical personnel are aware that air-photo interpretation and photogrammetry are useful in the selection of routes for roads and pipelines, few realize the true scope of the techniques or the wide variety of areas in which they are applicable.This paper briefly describes the principles involved, and reviews a number of typical applications of particular interest to petroleum companies. Excessive detail is avoided, rather the emphasis is placed upon the wide spectrum of possible applications. It is stressed that on-the-ground examination generally is a necessary adjunct, and that there are certain limitations to the techniques discussed.Properly applied, however, air-photo interpretation and photogrammetry can offer significant advantages in terms of time, flexibility, secrecy and economy."

Jan 1, 1968

By G. Sedelnikova, D. Kim, N. Ibragimova

"The object of this study was three samples of sulfide old tailings, which were obtained after Cu- Zn ores processing. Fine metal dissemination in sulfides as well as fine mineral intergrowth determine the refractory nature of material and low metal extraction using simple methods: gravitation 1-6%, flotation 32-48%, cyanidation 10-37%, and cause the need to use sulfide bio-oxidation to liberate gold and to recover it by heap leaching. The gold is the main valuable metal in the tailings with content 1-1.5 g/t. Heap bio-oxidation with mesophilic and moderately thermophilic bacteria was used for pre-treatment of tailings before gold heap leaching from bio-oxidation solid residues. The tailings have a low permeability < 0.3-1.2 m/day, which is caused by migration of fine particles, decreases recovery rates, and is poorly suited to heap bacterial leaching. Therefore, preliminary gold sulfide tailings with permeability < 0.3 m/day were pelletized using copper containing flotation tailings of converter slags and calcium oxide. The most gold extraction was obtained for pelletized tailings. The base metals (copper and zinc) were precipitated from bacterial solutions. Experiments have demonstrated effective bio-oxidation of all third gold sulfide tailings samples and enough high gold extraction 60-82%.INTRODUCTIONIn Russia, as everywhere, there is a trend toward deterioration in the quality of mineral resources, including non-ferrous and precious metals, manifested in lower grade and higher complexity of ores. The proportion of refractory ores is increasing, characterized by fine dissemination of metals in sulfides, intergrowth, and poor liberation of minerals during concentration, resulting in loss of base and precious metals to flotation tailings.Over the operation period, huge reserves (hundreds of million tons) of ore processing waste have been accumulated at mining and concentration operations. Because of the imperfections of the previously used ore concentration technologies, the content of precious and base metals in flotation tailings is comparable with the grades of the ores being currently processed. Therefore, old tailings can be viewed as an additional reserve of non-ferrous and precious metals. The works (DEN, 1997; Lyman, Johnson, & Guerney, 2000) demonstrate that, tailings containing sulfides (sulfur, copper, zinc, and other metals) are a potential environmental hazard since they produce acid drainage water containing toxic components. Processing those tailings would require designing an effective technology for recovering useful components and protecting the environment."

Jan 1, 2016

By Yan Yang

The Jinfeng gold mine is one of the three gold mines that Eldorado Gold has in China and it is the second largest gold mine in China. The mine is located in a relatively remote and mountainous area in the southwestern Guizhou province. The orebody is similar to the Carlin type deposit in Nevada. The mill throughput was designed to treat 3,600 tones per day. The ore comes from open pit mining and underground mining, and is fed to one-stage jaw crushing. The crushed ore is stockpiled, reclaimed and then fed to the SABC grinding circuit. After classification with hydrocylones, the ore is floated, and the resultant concentrate is oxidized biologically in a process known as BIOX®. The oxidized concentrate is then washed in a CCD circuit and finally leached with cyanide in a CIL circuit for gold extraction. Jinfeng produces about 180,000 oz of gold per year. This paper introduces operations and modifications of SABC circuit over the past three years, and then describes some technical characteristic of the SAG mill and other circuits in the processing plant. Major modifications and improvements on the SABC circuit are described in the paper, including: 1. Impacts of grinding ball and mill liner with respect to material selection, quality, hardness, manufacturing methods, and interactions between mill liner and grinding ball. 2. Effect of milling operation parameters on milling efficiency. 3. Impacts of SAG mill scats and modifications of grate size to improve mill throughput. 4. Design and construction of a pebble crushing system, and recycle the crushed scats to the SAG mill to improve mill throughput. With the above-mentioned modifications, 20% increase over the design in mill throughput has been realized over the past three years, and operating cost has been significantly reduced. However, some issues still remain, and thus process modifications and technical innovations are still needed.

Jan 1, 2012

By Eric Toh, Michel David

"Geo-statistics was born from mining problems: grades not being what was expected; more tons of waste than expected; in other words, dilution. Geo-statisticians now claim to have solved many of these problems, but the solutions seem to have a hard time being picked up by practitionners. One of the reasons may be the jargon which geo-statisticians are using. The reason for jargon is that obtaining solutions required a strict formulation in a statistical framework. Practicing mining engineers and geologists are not used to such a framework, and they are not familiar with the jargon. In this paper, the authors re-examine dilution in operating mines and answer two extremely practical problems, using practical language as much as possible. Can dilution be reduced by improving the quality of blast hole samples? How many samples are needed to obtain a good ore-waste discrimination, i.e. to reduce dilution to acceptable levels? Citing real situations, this paper will try to show how fairly simple concepts can be used to answer both problems. It will try to present the solut ions using a minimum of jargon, even if the theoretical solution could be obtained in a few precisely worded paragraphs.The two problems considered are the following: the first one was encountered in the Panguna deposit of Bougainville Copper Limited, P.N .G., but it occurs in every open pit operation where selective mining is required. As the cut-off is lowered, more and more mining occurs in marginal areas. Grade control is mostly based on the grades obtained from blast holes, hence, it is essential that the quality of the blast hole samples be as good as possible in order to reduce dilution, waste being sent to the mill and ore being sent to the waste dump.The second example stemmed from the grade control technique used in many gold open-pit operations in Western Australia: channels are cut on lines 5 m apart and assays are taken every metre. The pattern in the same regardless of rock type, whether one is in the oxidized zone or not. The number of samples to be treated is enormous, hence, the question arises how to find an acceptable sampling grid, and whether changing it can reduce dilution at an acceptable cost.A solution will be given to each problem separately, although in fact it could be seen that the formal framework is the same in both situations."

Jan 1, 1989

By M. H. Moys, C. Bhondayi, Eric Tshibwabwa

"The relationship between froth bubble size as represented by intra-bubble impact distances (IID) and flotation performance is investigated. Experiments using an artificial ore comprising of limestone as the floatable component and silica as the gangue material were carried out in pseudo-steady-state circuit. A method to measure IIDs developed by Bhondayi and Moys (2014) was then used to measure froth bubble sizes as a function of froth height, superficial gas velocity and feed rate (pulp residence time). Samples for flotation performance evaluation were also taken. Results indicate that as froth height increases, the average IID values increase resulting in a decrease in limestone recovery while the grade increases. Increasing gas rate results in lower IID values that are accompanied by high recovery and low limestone grade. The effect of feed rate on both flotation performance and average IID values depended on froth depth and gas rate. Average IIDs largely remained the same at the two feed rates investigated.INTRODUCTIONIt is regarded as obvious that froth bubble size distribution (FBSD) will have an effect on plant grade and recovery. As the average FBSD decreases, the bubble surface area flux will increase making possible an increase in recovery and a decrease in grade. The opposite trend will be involved if average FBSD is increased. However: no method for measuring FBSD has been available, so these trends have not been studied in any detail. Bhondayi and Moys (2014) developed a novel technique to measure or estimate froth bubble sizes. Although they established a potential to use this method in understanding froth performance, no data have been presented to assess the correlation between the estimates of bubble sizes and actual flotation performance. In this work experiments are done to establish how the change in froth phase bubble sizes affect flotation performance. Flotation performance will be evaluated using recovery and grade. How water recovery to the concentrate changes with changes in bubble sizes will also be evaluated. It is known that water recovery is approximately inversely proportional to the square of the overflowing bubbles sizes. It will be interesting to establish how the rate of change of bubble sizes changes with water recovery."

Jan 1, 2016

By V. Itkin

"Three methods were tested for the beneficiation of aluminum scrap, generated by heavy medium separation of non-ferrous automobile scrap residue. These were: crushing in a shredder followed by screening; grinding in a ball miff followed by screening; and eddy current separation. The best results were obtained with the grinding-screening method. IntroductionThe usual method of aluminum alloy reclamation from non-ferrous automobile scrap residue consists of a two-step heavy medium separation to remove materials lighter than and heavier than aluminum. The resulting aluminum scrap still contains over 15% impurities such as stones and glass, heavy rubber, insulated copper wire , plastics and heavy metals entrapped by macerated aluminum piece s, composite fragments, etc.(2). Upon melting, these impurities create difficulties and yield a low ingot recovery-65% to 70%, hence small foundries avoid this material.There are a number of ways to improve the quality of aluminum scrap such as:(1 ) crushing of the scrap, which powders the brittle content , a major impurity component, followed by screening out of the dust(2) eddy current separation , which removes metals from the material flow, and(3) implement better methods for density separation.The eddy current separation and two variants of the comminution-screening technique were studied by Intermetco Ltd., Hamilton , Ontario."

Jan 1, 1986

By Hooman Askari-Nasab

Open pit mine plans define the complex strategy of displacement of ore and waste over the mine life. The objective of the mine plan is to maximize the future cash flows within the technical and physical constraints. Various mixed integer linear programming (MILP) formulations have been used for production scheduling of open pit mines. In the MILP formulation the slope constraints guarantee that all the overlying blocks are mined prior to mining a given block. Traditionally, the slope constraints have been modeled with cone templates representing the required wall slopes of the open pit mine. The overall pit slopes constructed by these templates are a function of the width and height of the geological block model. Therefore, the overall slopes are fixed in one bearing. This paper presents a general MILP model for open pit mine scheduling with variable slopes constraints. The methodology utilizes a directed graph to capture the precedence of extraction of blocks and pit slopes in different bearings. Depth-first-search algorithm was used to traverse the graph for constructing the slope constraints in the MILP problem. TOMLAB/CPLEX was used as the implementation platform to efficiently integrate the mathematical solver package CPLEX with MATLAB. A case study on intermediate scheduling of an iron ore mine over twelve periods was carried out to validate the models.

Oct 1, 2009

By Alan L. Sangster

Auriferous, bedding-parallel veins occur in zones of carbonaceous, argillaceous and sulfidic turbidites in the Lower to Middle Cambrian sandy flysch of the Goldenville Formation. The 0348 values for vein and wall-rock arsenopyrite and pyrrhotite, and for regional pyrite and pyrrhotite, are highly positive. The values are similar to those from Cambro-Ordovician sediment-hosted deposits of other types, and display trends that increase upward in the stratigraphic sequence. The similarity in composition of vein and wallrock sulfides indicates a seawater-sulfate sourCe for sulfur, derived from the enclosing rocks at the time of vein formation. The upward increase in ?34S values is consistent with closed system sulfate reduction in the anoxic portion of a stratified water-colurnn. Published ? 13C and ? 18() values for Meguma Group vein carbonates are unlike those of other gold-vein carbonates, but are similar to those of diagenetic-metamorphic carbonates from the Meguma Group and elsewhere. These data indicate that the source for the vein-related sulfides and carbonates may be the host strata; possibly the arsenic and gold were derived from the same source.

Jan 1, 1992

By Dwayne D. Tannant

This paper presents a summary of results from a questionnaire sent to surface mines in western Canada seeking information on haul road design, construction, and maintenance. There has been a marked increase in the size of the trucks used over the last decade with some mines now using trucks with a payload capacity of 360mt. Consequentially, geometrical elements of haul roads, such as width, have been enlarged to accommodate larger trucks. Most haul roads are constructed on the basis of past experience without use of formal design procedures. With the introduction of larger haul trucks, problems related to rolling resistance, deterioration, and maintenance of the haul roads have become more important. This has lead to adoption of more rigorous design methods for roads at some mines, most notably for the oil sand mines operated by Syncrude Canada Ltd. A summary of the evolution of haul road designs implemented at Syncrude Canada Ltd. is presented.

May 1, 2001

By David C. Mulder

As a result of the dramatic growth of Edmonton, Alberta during the past decade and the rapidly increasing price of natural gas, Edmonton Power has received provincial government approval to construct and operate an 8O0-megawatt- capacity coal-fired thermal generating station at Genesee, about 50 km southwest of Edmonton. The power plant will consist of two 400-megawatt steam-driven thermal generators, with provision in the future for two or more additional units. The coal will be hauled by truck from the nearby three-million-tonnes- per-year strip mine, with economically recoverable reserves exceeding two hundred million tonnes. Edmonton Power controls a major part of the coal leases in the area, and is working with other lease holders in developing the most efficient mining plan. A natural depression was selected as the site for the 600-hectare cooling pond to provide water for the power plant. Edmonton Power is working closely with the people in the area to ensure that their rights and concerns are communicated and recognized by all parties.

Jan 1, 1981

By Daniel Torres Espinoza, Jose Pinedo

"Ventilation is a vital service in underground mines, required to provide fresh air to the work force and dilute diesel equipment gases (CO, NOx) and diesel particulate matters (DPM). At a Mexican precious metal mine in the state of Chihuahua there is a VOD system implemented using Howden’s control and monitoring system and a state of the art tagging and tracking technology. The JM zone of the mine is ventilated using a push and pull system, using automated regulators on each level to control the air going in and out of the levels. The implementation of advanced control strategies using Howden’s VentSim™CONTROL allows the mine to generate significant savings and increase health and safety of the workers.INTRODUCTIONIn underground mines, ventilation is a requirement in order to maintain the fresh air needed for personnel and equipment. Ventilation regulations dictate the amount of air required underground to carry out day to day operations by limiting the exposure that workers have to toxic gases and other pollutants. Regulations for required airflow in underground operations for diesel pollutants are generally provided on vehicle rated brake horsepower, in Mexico the requirement is 75 cfm/bhp. In underground mines, ventilation services can account to up to 75% of the mine’s energy consumption, and it is very common for fans to operate all the time because of a lack of control infrastructure for the ventilation system. By the implementation of a Ventilation On Demand (VOD) system a mine can reduce this consumption with different control strategies. The main infrastructure required to implement this system consists of remote control of ventilation infrastructure (fans and regulators), a communication network between throughout the mine with the surface and a tracking system for personnel and diesel equipment. Software is required to determine fresh air requirements based on the tracking system data and then send the control commands to the different ventilation infrastructure. In 2015, San Julian Mine acquired Howden’s VentSim™CONTROL (formally SmartEXEC) and the hardware solution to deploy a VOD system at their operation. The VOD system and Fresnillo plc’s San Julian Mine in Chihuahua, Mexico, consists of control of 10 surface exhaust fans, 2 surface intake fans, and 12 underground automated regulators. It also includes the monitoring of 46 flow sensors, 28 CO sensors, 28 NO?? sensors and 42 temperature and humidity sensors, approximately 500 personnel tags, approximately 220 vehicle tracking tags with diesel status (ON or OFF) and approximately 250 tracking zones. This paper discusses the control strategies that have been implemented at San Julian Mine since the system was commissioned and the next steps that will be taken at the mine with the system as they test different level on VOD."

Jan 1, 2019

By M. R. Swaan, G. J. Stewart

"ABSTRACTThe application of failsafe techniques to ask the ""What if"" questions about any process has been well established in the chemical industry for many years. The unusual number of fatalities that occurred in Ontario during 1986-87, prompted Inco management to look at the Fail Safe techniques as a method of improving safety performance.INTRODUCTIONOne of the major areas at any time for potentially disastrous accidents is the shaft, where all men and materials must travel. In April 1987, Inco&apos;s Thompson Mine&apos;s first Fail Safe Team was established to look at its shaft operations. The initial group of eight people was made up of hourly equipment operators, mine foremen, engineering, maintenance and the superintendent. This group took the name of Shaft Risk Analysis Team or SRAT.The many tasks or jobs that are performed in a shaft prompted the team to divide the work under six major headings; slinging, moving men, skipping, dewatering, shaft inspections and moving materials. Each of these areas contained many different tasks which are interrelated. The only way to understand this interrelationship was to flow chart the steps that actually occur in getting any job done.The flow charting is done by the foreman and operators using existing standard manuals and their experience of what actually takes place. In many cases, it soon became apparent that they had been ""working around"" many problems created by their standards. Fine tuning of these flow charts takes place at the weekly meetings, where input from all involved leads to a better understanding of the actual job being analyzed and its potential hazards. Two major points need to be emphasized in getting good flow charting at a mine:I. It must never be blame oriented or you will never discover how the jobs are actually done and hence you won&apos;t know what to improve.2 . All team members must have equal voting rights in deciding how to put the charts together so that they have ownership of the finished product. It is far too easy to end up with amanagement view of the way it should be. Many different techniques or methods are being employed to improve the tasks and reduce the risks associated with any job once the basic flow chart is established. The ones found to be the most useful are highlighted."

Jan 1, 1989

By G. R. Haiden, E. Henderson

"An LHD teleoperation and guidance system, developed at the Ontario Division of Inco Limited, has been demonstrated in operation at Copper Cliff North Mine (CCNM) since late September, 1993. The tests performed to date have evaluated the feasibility and production viability of multiple LHD operation, from surface by one operator.The systems technology required to accomplish this consists of an electronic monitoring and control package mounted on the LHD; a high bandwidth mining computer network capable of providing radio frequency coverage; and an operator control console which provides an operator workstation for multiple LHD operation.This paper discusses the systems required to accomplish the task of LHD teleoperation and guidance, the benefits of multiple machine operation and future research and development directions. IntroductionSince underground mining began, persolU1el have entered the mine workings to mine ore. Today, however, the rapid advancement of modem telecommunications, computer hardware and software technology has opened the door to remote mining technology that was considered unfeasible a few years ago. This paper discusses the ingredients of remote mining technology that have been developed at Inco Limited.Figure I represents an historical view of the application of electronics to LHD operation at Inco Limited. In 1980, the first radio remote controls for the operation of LI-IDs in large open stopes were tested. The successful application of this technology at Inco went hand-in-hand with the development and application of the Vertical Crater Retreat mining method. The combination of these two advances had a very positive effect on the productivity in the mid-eighties at Inco. In 1991, the Mines Research Department of the Ontario Division advanced remote control technology by developing a high capacity underground mining telecommunications system. This system is capable of moving voice, data and video information throughout the mine workings. The system is based on broadband communication technology found in most automated factories, with the added benefit of providing the information to and from mobile equipment through radio interfaces. The first test of the system consisted of an operator teleoperating a single LHD (on the 3000 ft level) from the surface. The next test on September 13, 1993, demonstrated the first production application of multiple LHDs being run from surface with a single operator."

Jan 1, 1994

By R. Augsten, K. K. Feng, K. C. Cheng

"Methane emission and the desorption characteristics of vertical borehole coal samples of Greenhills multiple seams in the vicinity of Elkford, British Columbia were investigated. Three vertical boreholes at depths of 335 m, 380 m and 395 m were drilled along the west wall of an active open pit mine and 44 core samples from various coal seams were obtained for desorption studies.The results are presented in three tables and illustrated with six figures. The methane content was found to increase significantly at depths greater than 200 m. The adsorption equation by Kim and the properties of the coal have been used to predict the methane content and these were compared with the measured values by the direct method.IntroductionThe coalification of plant material in the sedimentary rock produces different ranks of co al and gases of various composition. The gas mixtures are retained in coal beds and rock strata under pressure. The gas content in a coal bed varies considerably depending on the rank of coal and the depth of overburden. The gas content is defined as the volume of gases adsorbed in a unit weight of coal materials. The net amount of gases remaining in a coal seam depends on the difference in the rate of generation of methane by geo-thermal heat and the rate of diffusion of the gases out of the coal bed through sedimentary cover. The major factor that causes the change in rank and the liberation of gases is the temperature, which is governed by the thermal conductivity of sedimentary cover and the heat flux through the underlying rocks. The rate of diffusion of the gases out of the coal is governed by the porosity of the overlying rocks and the degree of fracture. The measured values of gas content in major North American coal beds are from zero up to 24 cm3 per gram of coal(1,2). A gas content of 2.5 to 9 cm3/g is considered ""gassy"" and that of 9 cm3/g or higher is considered ""very gassy"" for underground mining(3). Normally, the gas mixtures released from bituminous coal in Canada contain 90 to 98% methane and the remainder is made up of CO2, N2, 02, H2, He and other hydrocarbons(4)."

Jan 1, 1984

By John S. Stevenson

Zeballos mining camp is on the west coast of Vancouver island; 195 nautical miles northwest from Victoria.; The spectacularly rich gold-bearing veins that made Zeballos an important; gold camp were found early in 1934. Small pockets of very coarse; gold had been found earlier under large boulders at the mouth of Spud; creek; and in the autumn of 1933 rich gold-quartz float was found near the; mouth of the creek. The rocky beds of the steep creeks entering Spud creek; were searched for its source and as a result the veins on the White Star property; were found. The Goldfield vein on the Spud Valley property was discovered; in 1935; and the No. 1 vein on the Privateer in 1936. In the general; prospecting activity that quickly followed; other veins were found; not; only in Spud creek but in other creeks draining into Zeballos river.

Jan 1, 1954

By Robert B. Parsons

"Several recent cases indicate that the Courts may be leaning toward a more favourable treatment of mine closing and related costs. In this article, we look at two recent cases, Burnco Industries Ltd. and Nomad Sand & Gravel Ltd. The former was heard before the Federal Court - Trial Division and the latter before the Tax Review Board.It appears that in certain situations mining companies may now be able to sustain current deductibility of estimated mine closing costs during the productive years of the mine, rather than waiting until either the date on which mining ceases or the reclamation and similar activities commence. This would be of great benefit to the mining industry, as waiting until the bitter end often means that there are no revenues available against which the expenses may be offset and, hence, no tax relief.IntroductionUnder the Income Tax Act in Canada, taxpayers are not permitted any deductions in respect of an outlay or expense in determining income from a business or property, except to the extent that such expenditures are made or incurred by the taxpayer for the purpose of gaining or producing income. In addition, no deductions are permitted for amounts transferred or credited to a reserve, contingent account or sinking fund except as expressly permitted by the Act.In large measure, these provisions are relevant to the mining industry to the extent that they determine the periods during which expenses may be charged against revenues for income tax purposes. Several recent cases have indicated that the Courts are leaning toward a more favourable treatment of accrued costs in the mining industry than was previously considered to be the case."

Jan 1, 1982

By H. E. Wilde

"Zinc has been used for many years as a galvanic coating for the protection of steel. Electrochemical measurements show that zinc actually overprotects steel. The corrosion rate of DQSK (drawing quality semi-killed) steel in air saturated salt water was determined as a Junction of applied cathodic potential. The resulting data indicate that at a critical cathodic over potential of - O. 725 Vsce an acceptably low corrosion rate of less than 1 mpy occurs. Using the developed criterion, alloys of Zn/X and AL/X were produced and evaluated in galvanic contact with steel in a standard laboratory test. The results indicate that Zn /Mn, Zn /Co, AI/Mg/Si and AI/Mg/Ge alloys offer excellent galvanic protection along with (a) no hydrogen evolution, and (b) improved dissolution life over Zn coatings.IntroductionZinc coated (galvanized) steel has been successfully used in applications where bare (or painted non-galvanized) steel would suffer corrosive attack. In general, galvanic coupling to zinc, as either an anode or a coating, is an effective means for combatting steel corrosion. Because of this, the use of galvanized steel has increased markedly, stimulated primarily by automobile manufacurers seeking to extend the corrosion warranties on automobiles(1).Although effective, zinc coatings are not without a number of drawbacks which warrant efforts to improve them. For example, because of the widely differing electrode potentials between zinc and steel ( - 1.05 Vsce and - 0.60 Vscc, respectively, in air saturated NaCl solutions), the zinc corrodes at a rapid rate to protect the steel. This is reflected in the limited lifetimes of galvanized unpainted siding. The basic electrochemistry controlling the situation is shown in Figure 1, for a system controlled by oxygen reduction. The zinc corrodes sacrificially to protect the steel, while cathodically polarizing the steel to a potential near that of zinc&apos;s open circuit anode potential."

Jan 1, 1990

By Marc Tardif

"The way alarm information is provided to an operator can make a huge difference in the minutes following an upset. Process alarms are often looked at as a way to help avoid catastrophic failure and serious accidents. But knowing that mineral processing is so energy consuming and that raw material is not consistent, all small upsets should also be seen as a catastrophe because they can have significant impact on product cost and quality.This paper will demonstrate how it is possible to use data from process alarms to provide operators with real time, value added information that will help them take the right decision at the right time and in turn, reduce unplanned downtime by 20 to 80% and incidents by up to 50% (number and cost),and optimize energy and capacity usage.In the era of Big Data, living in a world where we are submerged with information, one of the biggest challenges is to find the right information at the right time.Alarm rationalization projects will often focus on alarm quantity, but alarm quality is also very important. It is possible, by following a simple 6-step process to turn “alarms” into truly valuable information for operators. Based on known standards (ANSI/ISA 18.2 and EEMUA 191), this process will capture the knowledge of the best and most experienced operators and process engineers, and make it readily available to everyone, right on time, when it matters the most.INTRODUCTIONWhen spending some time in a modern control room, it is easy to notice the huge quantity of information that is available to the operator. Modern operation stations feature multiple screens with HD capability. These screens display information like process display, history trends, alarms and events list, maps with geo-located information, images from live cameras, etc. However, it is harder to assess whether all this information is really helping operators: Is all the information relevant? Are process screens overcrowded? Is the information easy to understand? Does the operator know what to do with all the information? Are there too many alarms?"

Jan 1, 2016