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By Y. Jin, H. You, H. Pang, B. Lin

Successful application of steam assisted gravity drainage (SAGD) on the recovery of land facies ultra-heavy oil in Xinjiang oilfield depends largely on shortening the preheating period with the aid of the micro-fracturing technology, which is conducted through controlled water injection to a pair of horizontal wells to create homogenously distributed microcracks in the zone between the two wells. The numerical simulation of this mechanical process is yet to be investigated. Up to date, there has been research work on rock mechanics during the SAGD production period of marine deposited ultra-heavy oilsands, but the counterpart research on land facies ultra-heavy oilsands of Xinjiang oilfield is left undone. In this regard, this study is attempted to perform numerical simulation of the fracturing process on land facies unconsolidated oilsands. With this objective, the study first investigates geological and physical identification of the field collected cores, then carries out mechanical analysis on laboratory triaixal test results, based on which numerical simulation of the fractured zone is performed. The simulation is applied through a finite element platform adopting extended Drucker-Prager constitutive model, with the parameters determined by experimental work. It is verified that hydraulic fracturing of unconsolidated oilsands generates a microcrack feature in terms of a dilative zone instead of linear apertures. The extent to which the fractured zone propagates is visually demonstrated based on the magnitude distribution of equivalent plastic strain or volumetric dilation. Evaluation of the connection of injection and production wells can possibly be determined by the expansion of the saturated region around each well. Finally, the implications on the efficiency of hydraulic fracturing in stimulation of the pay zone are investigated.

Jan 1, 2015

By J. Lu, D. G. Ivey, H. Henein

Microalloyed steels are widely used in the oil and gas industry. They are a class of high strength, low carbon steels containing small additions of niobium (Nb), titanium (Ti), molybdenum (Mo) and/or vanadium (V). These steels have good strength, toughness and excellent weldability, which are attributed in part to the presence of nano-sized carbides, nitrides and carbonitrides. In the pursuit of developing higher strength microalloyed steels, it is of great interest to quantify the size, distribution, volume fraction and chemical speciation of these precipitates. However, characterization techniques suitable for quantifying fine precipitates are limited. Possible characterization techniques include SEM, TEM and matrix dissolution. A comparison is presented of the various techniques.

Jan 1, 2005

By E. Gervais

"In today's marketplace, heavy competition between materials is the norm. This is particularly true f or the base metals, which are being increasingly challenged by new or improved materials in all traditional applications. Current usage of base metals results from a combination of a metal's intrinsic properties, and technology. The future of the base metal industry rests with innovative, high-quality product development, its ability to take advantage of the results of worldwide, massive material R&D investments, and with the dynamism and effectiveness of its market development programs.The ZA casting alloys program is an illustration of the zinc industry’s efforts to protect and expand its market position in the casting field through state-of -the-art technological developments. The market potential f or these advanced engineering alloys is substantial, and their impact on traditional zinc die casting alloy consumption is particuarly important. The ZA alloys, in offering increased performance through zinc castings produced at low cost and by a wide range of moulding processes, have unlocked a multitude of new end-use applications.Following a review of the development of ZA alloys, of their key properties and of their performance characteristics, the numerous challenges that the alloys present to the zinc industry and to the R&D community are discussed.IntroductionZinc is anodic to steel and has a low, uniform rat e of corrosion; it has a low melting point, can be cast with precision , and is readily finished. In addition to its use in protecting steel and in the production of a wide range of castings, zinc is employed : (1) to produce brass, high-strength aluminum alloys and magnesium die casting alloys, (2) in the wrought state for coinage and in building products, particularly as roofing materials , and (3) as an oxide, in the rubber industry, in ceramics, glass, cosmetics, pharmaceutical products and as the starting materials for many chemicals.Zinc die castings are produced with accuracy at high speed, at low cost, are easily finished and have excel1ent mechnical properties . Car fuel economy, changes in automobile styling, competition from other materials, increased sophistication of design and miniaturization have all led to a dramatic change in the volume of zinc consumed for die-casting applications. This has been particularly notable in the United States. Throughout the 19505 and the I960s, casting was the fastest growing major use of zinc; it was firmly established, accounting for 35% of the total zinc consumption(1), By 1983, the volume of zinc being purchased for casting applications had dropped to less than 20% of all zinc consumed in the United States. In the western world(2), consumption for zinc casting application s is currently at about 15%; being nearly equal to the zinc consumed by the brass industry. Coating applications dominate with a consumption of more than 40% of the total market."

Jan 1, 1987

By A. C. Hnatyshyn

INTRODUCTION THOSE concerned with coal mining operations in Alberta have been asked repeatedly the same question, "Why is mechanization in Alberta proceeding so slowly as to lag far behind the mines in the United States?" This question is often asked in such a manner as to indicate that a severe reprimand is overdue to the mining engineers of this Province for their apparent indifference to the problem of improving their mining operations by increased mechanization. To the average person, unacquainted with mining conditions and problems, mechanization appears to be simply a matter of introducing equipment to load coal underground and, once this is done, substantial economies in operating costs will automatically follow. Invariably, those who have followed this simple reasoning have found, to their regret, that such is not the case and that effective mechanization involves something more than the mere process of introducing loading equipment into a mine. To be effective, any programme of mechanization must take into consideration all operations incidental to the mining, transportation, and handling of the coal from the working face to the tipple, and must utilize equipment which can be best adapted to any peculiar condition or circumstance prevailing in the mine concerned. In the use of such equipment, the net and final result should be an improvement in operating costs of sufficient magnitude to at least return to the operator, over a specific period of years or during the expected life of that equipment, all his investment plus a fair return on that investment.

Jan 1, 1951

By J. W. Merkley, K. B. Hustwick

"The authors describe the use of a computer system for the control oj warehouse inventory at Cominco's Canadian operations. The challenge presented by the company's diverse products and various locations necessitated a practical approach to operational and manpower requirements. The utilization of modern forecasting techniques, manual intervention and exception reporting provides system flexibility. The system also provides both operational and management control to set required service goals at the lowest inventory levels for inventory management.IntroductionCominco Ltd. is a Canadian company, with international operations, the principal business of which is zinc, lead and chemical fertilizer s. Its involvement is fully integrated and range s from mineral exploration through mining, smelting, refining and by-product production to international marketing. It also embraces related services, including trade, wharfarge and power. With head office in Vancouver, it is involved, directly or through subsidiary or associated companies, in Canada and in the United States, Greenland, Europe, Australia, India and Japan.Cominco has over 12,000 employees and 26,000 shareholders, with 91% of all shares held in Canada.Cominco's Inventory Control System is one of the most extensively used computer systems employed by the company. Also, inventory control is regarded as one of the most economically successful computer applications to be undertaken by the Data Processing Services (D.P.S) Group that was responsible for the development of the Inventory Control System.The main use of automatic inventory control has been at operating plants in Western Canada and the Northwest Territories, which are separated by large distances. Each location has equipment-intensive mining and processing operations and it is essential to maintain control of parts and supplies inventories. Some of these locations are remote from urban and industrial centres and it is important to avoid the adverse effects of high personnel costs and re-training due to turnover."

Jan 1, 1982

By C. O. Swanson

"OUR INTEREST in estimates of world reserves of lead and zinc is focussed mainly on the information they give about the sufficiency of metal supplies for the future. However, we soon realize that the estimates can be interpreted in several different ways. Accordingly, it is necessary to have some under-standing of the elements represented by a compilation of world re-serves, and we will start by examining the accuracy of the estimates and what they attempt to measure.Variations in Estimates of the ReservesIf we study the estimates of world reserves that have been published in recent years, we note immenediately that they vary over a considerable range. For example, an article by Shea in 1947 gave world reserves as about 36 million tons of lead and 60 million tons of zinc. Shea did not in elude the United States but I have added to his totals the estimates made by the Bureau of Mines for that country in arriving at the foregoing figures. For approximately the same date, the American Zinc Institute and the Lead Industries Association reported world reserves as about 50 million tons of lead and 77 million tons of zinc. A comparison of the two sets of figures shows a mean variation of 30 per cent. For individual countries the difference between estimates can be even larger. A few years ago the estimate of Canada's reserves made by the United States Bureau of Mines was 7.4 million tons of lead and 14.0 million tons of zinc, while the Gordon Commission reported 1 O. 7 million tons of lead and 26.0 mil-lion tons of zinc. In this case the mean variation was 55 per cent."

Jan 1, 1960

By R. C. A. Thurston

Introduction A mechanical spring has been .defined by Wahl ( 1) as 'an elastic body whose ?primary function is? to deflect or distort under load, and which recovers its original shape when released after being distorted'. Most material bodies are elastic to some extent ? and will deform under load, but they are seldom regarded as springs since this is not their primary function. The principal applications of springs are the absorption of energy and the mitigation of shock, the support cf moving masses or the isolation of vibration, and the provision or measurement of definite loads or torques. A large number of spring types have been developed to serve these purposes and to meet the different operational requirements; they range from the large semi-elliptic leaf suspension spring to the delicate watch hairspring. The springs of most importance in machine design, however, are the helical round-wire compression or tension types. They are made in a wide variety of sizes and are used in tremendous quantities, mainly because of their low cost, their compactness, and their relatively high efficiency. Their field of application is as broad as that of machine design itself, but the bulk of production is almost certainly for suspension systems of vehicles such as automobiles, freight and passenger cars, and mine cars, and it is with the last of these applications that this paper is primarily concerned.

Jan 1, 1951

By R. W. Diamond

Introduction THE Sullivan mine and the milling, smelting, and refining operations of the Consolidated Mining and Smelting Company are sufficiently well known to make unnecessary anything more than a very brief account of the events which led up to this Company's branching out into the chemical industry. This development is the result of the 26 per cent sulphur content of the Sullivan ore. Seventy-five to eighty per cent of this sulphur enters the mill tailing, which is stocked at Kimberley. The remainder, contained in the lead and zinc concentrate, is burned off in the first treatments at Trail. Prior to this new development, the sulphur gas was wasted to the atmosphere. In spire of its great dilution with air and discharge from stacks at high elevations above the plant, some damage to vegetation close to the plant was experienced. It had always been apparent that this sulphur should be recovered and utilized if possible, at the same rime relieving, or curing, the smoke nuisance, and constant studies with this in view had, therefore, been maintained. One of the early conclusions reached was that the Canadian prairies would ultimately require large quantities of phosphate fertilizers, as had been the experience of older countries, and that these fertilizers would constitute a large outlet for sulphuric acid which could be made from smelter gases. This conclusion prompted a widespread search for phosphate rock, particularly in British Columbia and western Alberta, with the result that low-grade beds were discovered in the Crowsnest district and to the north therefrom through extensive areas (1). Following these discoveries, an experimental plant was built at Trail for the production of triple superphosphate in order to facilitate field-tests in fertilizing prairie lands.

Jan 1, 1934

By T. S. Heah, S. T. Bishop

"The Lorraine property is located in the northern Intermontane Belt, north-central British Columbia. The property is underlain by intrusive rocks of the Duckling Creek Syenite Complex, an Early Jurassic, alkaline phase of the Late Triassic-Early Cretaceous Hogem Batholith. Two significant zones of copper-gold mineralization have been explored to date; the Main zone (historical Upper and Lower deposits) and the recently discovered Extension zone. A combined geological resource was estimated in 1975 for the Main zone deposits at 10 million tonnes averaging 0.7% Cu, and from 0.1 g/t Au to 0.34 g/t Au. The Extension zone, still at an exploration stage, is estimated to be considerably smaller than the Main zone.Copper-gold mineralization at Lorraine Mountain exhibits characteristics suggestive of both magmatic and hydrothermal origins, and may be related to orthomagmatic-hydrothermal fluid flow contemporaneous with magmatism and development of migmatitic fabrics. A depth greater than the depth of formation of classical porphyries may explain many of the variations displayed by mineralization at Lorraine. These characteristics distinguish Lorraine from other members of the alkalic suite of porphyry Cu-Au deposits in the Canadian Cordillera.IntroductionThe Lorraine prospect is located in the Omineca Mountains, at the headwaters of Duckling Creek, 56 km northwest of Germansen Landing (Fig. 1). The property is centred at latitude 55°55'N, longitude l25°26'W on NTS mapsheet 93N/14W. The area is typified by mountains of moderate relief, with elevations ranging from 1150 m in the valleys to peaks of 2000 m. Valleys are U-shaped and blanketed by glacial till which give way to steep, talus covered slopes and sharp ridges. Outcrop is generally limited to elevations above 1600 m (Fig. 2)."

Jan 1, 1995

By Zhao-shu Sun, Mao-lin Li, Rui Cui

"Fankou Mine produced pyrite concentrate (PC) from the tailings by rougher and scavenger flotation before 2010, with the averaged S grade of 40.54% at recovery of 79.34%. The economic value of PC increases with its purity. When the S grade of PC feed to sulfuric acid plant is over 47%, the pyrite cinder can reach a high Fe grade of 62% which can be directly sold as iron concentrate. On this background, engineers in Fankou Mine set the PC with S grade of 47% as target.The direct way to reach that goal was to clean the rough PC Lots of cleaner flotation tests were conducted and the balanced strategy was to produce two ranks PC with the S grade of 47% and 38% at the recovery of 44.20% and 36.17%, respectively. The dual-product flowsheet was successfully industrialized in 2010. In order to further improve the quality of PC, gravity separation was introduced into the flowsheet. The numerical simulation and tests were performed to evaluate the beneficiation and classification performance of hydrocyclone as it treated the rough PC. It was shown that the underflow of hydrocyclone could addressed the S grade of 47%, and the finer size overflow could also be enriched to PC with S grade of 47% by flotation, due to the contained pyrite with well liberation. That is to say, with the ingenious addition of hydrocyclone to treat the rough PC, single PC with S grade of 47% could be achieved. The new flotation-gravity separation flowsheet was commissioned to produce the high quality PC at the end of 2013. The averaged S grade is 47.20% at recovery of 82.26% in 2014. The two steps flowsheet improvement maximizes the enterprise benefits and leads to simple utilization of Fe in pyrite in downstream industry."

Jan 1, 2016

By Holt. Grover J.

"IntroductionThe history of iron ore production in the United States has followed a pattern not far different from that set in the production of non-ferrous ores; the first interest of the prospector and miner being the discovery and development of high-grade ores. In the early stages of development of most mining districts, high-cost low-grade ores are usually of slight interest due to the additional capital investment required in concentrating plants, as well as the increased requirements of •power and other facilities. As the reserves of higher grade ores are depleted and the technical knowledge of ore beneficiation is broadened, production of concentrates from the lower grade ores is stimulated.The real stimulus necessary to arouse serious consideration of beneficiated iron ore in the Lake Superior district has been provided by the serious inroads made in the high-grade ore reserves by two World Wars.The first shipment of high-grade iron ore from the Mesabi range in Minnesota was recorded in 1892, and the first token shipment of concentrates was made 15 years later, in 1907. Not until 1910 did the production of concentrates assume any great importance. A steady increase in concentrate production over the years is shown by the fact that, in 1910, concentrates accounted for 8 per cent of the total shipments from the State, whereas by the time of World War II this percentage had increased to 22 per cent and by 1948 had risen to 26 per cent. It seems a safe assumption that the shipment of concentrated iron ore, from the Mesabi range in particular, will continue to increase even more rapidly from now on, with other iron ranges of the Lake Superior district following this lead."

Jan 1, 1950

By J. T. Fyles, C. G. Hewlett

"THE TOWN OF Salmo, rail centre for the Salmo lead-zinc mining district, is in southeastern British Columbia 26 miles by road east of Trail an about the same distance south of Nelson. The belt in which the mines occur is a few miles east of Salmo and extends about 6 miles north of the town and 17 miles south and southwest to the International Boundary. The belt includes the H. B. mine of The Consolidated Mining and Smelting Company of Canada, Limited, the Jersey mine of Canadian Exploration Limited, the Reeves MacDonald mine, and the Jack Pot property of New Jersey Zinc Explorations Limited.Since 1949, the Jersey and Reeves MacDonald mines have produced most of the lead and zinc in the district. From 1949 through 1954 these two mines together produced a total of 233,134 ounces of silver, 87,659,399 pounds of lead, 215,708,856 pounds of zinc and 475,397 pounds of cadmium. This amounts to more than 80 per cent of the total production of lead and 95 per cent of the total production of zinc from the district since the first recorded production in 1906. Reserves at the largest properties amount to several million tons of ore containing 4 to 7 per cent combined lead and zinc. Several prospects are potential producers.Regional StructureThe main structural units in the Salmo area are outlined in Figure I, and the major rock units of the stratigraphic column are listed in the following table. The lead and zinc deposits are replacements in a highly deformed limestone formation near the base of the Laib group, and all mineralized zones are on the south and east side of structural unit 2 (see Figure I)."

Jan 1, 1949

In this study, we develop a detailed model of the likely future carbon footprint of primary copper supply. We develop a peak copper production model, based on a detailed copper resource data set, and combine this with a comprehensive life cycle assessment model of copper mining and milling to predict greenhouse gas emission rates and intensities of Australian and global copper production up to 2100. By establishing a quantitative prediction of both copper production and corresponding greenhouse gas emissions of Australian and global copper industry, we then analysed the emissions intensity of various energy input scenarios, such as business-as-usual, solar thermal electricity and solar thermal electricity with biodiesel. The Australian Government has an aspirational goal for long-term greenhouse gas emissions of an 80% reduction from the 2000 level by 2050. For the copper sector, this means moving from about 12.6 Mt CO2e in 2000 to a goal of some 2.52 Mt CO2e in 2050 (assuming equal emissions reductions across the economy). Based on the energy sources modelled, only the solar thermal plus biodiesel scenario was capable of achieving this goal at about 0.15 Mt CO2e, since the solar thermal alone scenario still includes normal petro-diesel as a major source of emissions. Overall, it is clear that there are abundant resources which can meet expected long-term copper demands, the critical issue is more the carbon (and environmental) footprint of different copper supplies and use rather than how much is available for mining. It is clear that the switch to renewable energy can have a profound impact on the carbon intensity of copper supply, even allowing for increased energy intensity as ore grades decline, and a complete conversion to renewable energy will position the copper sector to meet existing annual greenhouse gas emissions targets and goals.

Aug 1, 2013

By W. H. Gross

To pollute means to make impure or unclean. We tend to forget that man defecates, urinates, sweats, expectorates and exhales and in himself is a beastly little pollutor-but then so is Mother Nature! The object of this paper is to try to put what man and nature do into perspective. The facts indicate that although man may sweat a little, Ms. Nature is by for the greatest pollutor of all.

Jan 1, 1979

By Engineering Staff

"This paper briefly describes the surface mining operations at Smoky River Coal Limited (formerly McIntyre Mines Limited, Coal Division) near Grande Cache, Alberta. Geology, mining methods, equipment, manpower and reclamation and environment topics are discussed. Introduction Smoky River Coal Limited, a wholly-owned subsidiary of McIntyre Mines Limited of Calgary, Alberta, produces a high quality, low sulphur, low volatile bituminous coking coal from its minesite located at west central Alberta, approximately 20 km from the town of Grande Cache and 360 km west of Edmonton (Fig. I). Most of the coal property is contained within a 30 km long by 20 km wide block lying in a northwest-southeast direction in mountainous terrain. Elevations vary from 920 m above sea level ·at the plant·site on the Smoky River to 1,600 mat the upper levels of current and proposed mining operations. A total of 11 coal seams have been identified. Only two seams, No. 4 Seam and No. 10 Seam are currently considered of major commercial value. These seams are recovered by both surface and underground mining. Approximately 650Jo of the plant feed coal is obtained from a conventional shovel/truck surface mine; the balance is mined underground by room-andpillar methods. Background In 1921, McIntyre Mines Limited acquired some 26,300 hectares of coal leases at Smoky River. Since then the leases were explored intermittently by different companies including McIntyre. In the mid-l 960s exploration activities increased and several feasibility studies were completed. Development of the area was undertaken by McIntyre in 1968 and, in August of the same year, a long-term contract was signed with a consortium of Japanese steel mills for delivery of 2 x 106 t of clean coking coal for 15 years commencing in 1970. Production was focussed on underground mining, using longwall methods."

Jan 1, 1985

By D. Letzig

Wrought magnesium alloys are of special interest as lightweight structural components as a result of their more homogeneous microstructures and improved mechanical properties compared to cast components. Extrusion as a shaping technology offers the possibility to produce a wide variety of magnesium alloy profiles. In this contribution we describe the role of extrusion parameters such as extrusion speed, ratio and temperature as well as the type of extrusion process on the microstructural development of AZ-series magnesium alloys and the resulting mechanical properties. The effect of microstructure on the tensile/compression deformation behavior of the alloys has also been investigated. Aspects of process optimization designed to overcome technical and economic limitations and thus establish magnesium alloy profiles for industrial applications will also be discussed.

Jan 1, 2006

By Michael R. Brown

A facilities success or failure of doing well during a regulatory inspection is typically measured by the number and type of citations that result, and financial liability resulting from those citations. The success of a facility during an inspection depends on several factors including, the preparation prior to an inspection, behavior and activities during and inspection, and finally, action taken following the inspection. This paper contains suggestions for improving inspection results and establishing an attitude of compliance at manufacturing and mining facilities.

May 1, 2002

By M. G. Mena, M. S. Mena-Junio

Silver (Ag) filler is the most attractive choice among all the conductive fillers of die attach materials for the attachment of silicon devices because of its balanced properties and relatively low cost. However, a major problem of silver is that it electrochemically migrates in the presence of moisture and applied bias. In microelectronic devices, silver migration can occur between adjacent conductors/electrodes, which leads to the formation of dendrites and eventually results in short-circuit failure. In order to assess the reliability of these conductive fillers, an investigation for two types of Agfilled die attach materials was done using the water drop test at room temperature and using a 1000 hour temperature-humidity-bias (THB) test under 85 ºC and 85% RH conditions. Four different bias/voltages and six different electrode distance spacing were used. Both dendrite and cloud/lace-like growths were observed as a result of the electrochemical migration of silver, Water drop test results revealed that increasing the applied bias/voltage and decreasing electrode spacing causes migration to occur faster, thus resulting into shorter time to fail (TTF). It was also observed that the growth rate of the dendrites from the cathode increased linearly as the dendrite approached the anode, probably due to a combination of increased ion availability and electric field. A minimum applied bias of 3 volts was required for migration to occur in Epoxy A as compared to 2 volts for Epoxy C. The higher migration voltage requirement for Epoxy A was attributed to the higher volume resistivity of the said epoxy. In addition to the minimum voltage requirement, it was observed that a minimum electric field of about 1 volt/mm is required for migration to occur. The 1000 hour THB testing did not result into any failures. It is surmised that the presence of condensed moisture is another requirement for migration. Such condition is not present during the THB testing.

Jan 1, 2012

By T. P. Weldum, W. Conger

"These studies address the relationship between mill media sizing and its grinding efficiency. Starting with the results from a review of the literature, the issues of initial media sizing for a new ball milling circuit, and then optimal media sizing for an existing milling operation, were studied. The Functional Performance parameters “Mill Grinding Efficiency” and cumulative “Mill Grinding Rates” from both plant and test-scale equipment were used, and provide valuable new insight into this topic. A plant media sizing diagnostic tool is presented, as are newly developed testing equipment and evaluation methods, and recent case studies.REVIEW OF MEDIA SIZING LITERATURE For a plant metallurgist to answer the question “How can I maximize plant profit by manipulating this grinding circuit variable?” she must know what effect the variable has on grinding circuit efficiency. Despite the significant cost of grinding media and its potential effect on production capacity, the ‘best’ media sizing remains ill-defined for any given ball mill circuit in the industry today. The underlying reasons for this will be discussed. But the importance of this issue drove Metcom and its industrial partners to take on the challenge of how to engineer the ball charge for an existing grinding circuit. In the absence of any proven method, the first step was a review of the literature. Sponsored by Cleveland-Cliffs, Inc., a broad review of the literature was undertaken, producing “The Effect of Media Sizing on Ball Milling Efficiency” (McIvor, 1997). Among hundreds of publications that were reviewed that discuss the topics of media sizing or wear, forty-five were studied in detail. These were grouped into: plant experiences; laboratory and pilot plant investigations; media wear studies; population balance modeling studies; and general papers on ball milling which included the topic of media sizing. The reader is encouraged to refer to that review. The findings remain unchanged, although some relevant papers have been written since (e.g. Staples et al, 1997; Banasi et al, 1999; Orford et al, 2006; LaMarsh, 2015). The main findings of the review were as follows:"

Jan 1, 2018

By Robert B. Parsons

"For the fourth time in five years, residents of northern Canada have seen a change in the tax treatment of housing and travel costs. The latest changes announced in December 1990 by the Minister of Finance are to become effective in 1991. When will the tinkering stop?IntroductionFor man y years prior to 1987, certain travel and housing allowances received by employees in remote areas were generally considered by Revenue Canada to be tax-free, even though some observers suspected that such generous treatment was contrary to the provisions of the tax legislation. In the mid-eighties, Revenue Canada decided to reconsider the tax treatment of the mining industry's long standing practice of providing housing and travel assistance to these employees. The tax- free treatment was continued by virtue of annual remission orders, but only pending the enactment of legislation which would tackle the issue head-on and layout the rules in black and white to be seen by all. The sequence of events since then may be chronicled as follows:February 26, 1986-Finance Minister Wilson's budget present s the framework for the future tax treatment of travel and housing benefits provided to residents in remote regions of Canada.December 22, 1986-The Minister of Finance announces detailed rules to fill in the earlier announced framework.January 1, 1987-The new tax rules come into effect.April 29, 1988-The Minister of Finance announces the establishment of a Task Force to examine the existing criteria for determining the eligibility of residents of northern and isolated areas for tax benefits.October 27, 1989-The Task Force presents its report.December 7, 1990-Finance Minister Wilson announces a new system of tax benefits for residents of Canada's northern and isolatedregions.January 1, 1991-The new rules become effective."

Jan 1, 1991