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By H. D. B. Wilson

THIS PAPER has resulted from a preliminary draft of a background paper prepared anonymously for the Science Council's Special Study of the Solid-Earth Sciences in Canada. The draft was circulated to eighty-four Canadian geologists; forty-eight of these responded with criticisms of the draft. All critical re-marks were considered carefully and most have been incorporated in the final paper in an attempt to balance the author's bias, although this bias undoubtedly still appears. Indications of support for a particular statement or section were also helpful, because many of these contradicted criticisms and enabled the author to judge the consensus. Thus, all criticism could not be incorporated because the referees did not agree. It is interesting that some remarks were con-sidered overstatements by some and too bland by others. The most perplexing critical comment was one which suggested a new author was needed, and went on to name the existing author as the most likely candidate.

Jan 1, 1970

By S. Kivrak

The firms in construction industry could not sufficiently adapt the rapidly emerging information technologies in recent years into their corporate structures. Therefore, in an effort to further exploit the benefits of information technology (IT), integration of the experiences and backgrounds of construction industry and the advantages of IT, is one of the most open-ended fields for improvement in this industry. Utilization of IT in the construction sites will positively affect the efficiency, productivity, quality and health & safety issues in the construction sites thus the cost and completion time of the projects. Within this context, augmented reality technology, which brings a new perspective into IT, can be put into the service of construction industry. Augmented reality which has been designed to improve the services in many application domains such as school education, military warfare, military trainings, industrial maintenance, retail and medical, can be defined in the simplest form as augmenting the real world with information from the virtual world. The main aim of this study, which presents an overview of an ongoing project, is to develop an innovative method by making a construction worker, foreman, equipment operator or a site engineer watch a very comprehensive and informative animation which will enable the said staff to perform or supervise all the phases of the activity he or she is in charge for in a more efficient, productive, safer and qualified manner by means of smart glasses using augmented reality systems. In this respect, training material related with the activities in the construction sites will be prepared and with a well-fictionalized scenario, animations exhibiting all the phases and details regarding the related activity (e.g. masonry, formwork and rebar works etc.), method of statement, correct and incorrect applications in comparison-wise manner, will be produced. Therefore, the user will be able to reach the training material, method statements etc. in the animations about the activity he or she is in charge for, enabling him or her to figure out the work as prescribed in the specifications. Basic trainings about the system will be given to target group, i.e. construction workers, foremen, operators, site engineers and managers working in the construction sites to apply the system on sites after all the system was tested. After the testings, to determine the effectiveness of this system, semi-structured interviews and survey questionnaires will be conducted among the mentioned target group. Therefore, the potential benefits of this system to the construction industry can be determined. The main target of this study is to implement an efficient, thorough construction management by orienting the staff in the construction sites to perform efficient, safe and qualified works by means of smart glasses that use augmented reality. There are relatively few studies about the implementations of augmented reality technology in construction. The outputs to be attained in the end of the study have the potential of improvement of time, cost, quality and safety parameters by ensuring a qualified, safe, efficient and productive construction management via augmented reality technology in the construction industry.

Aug 1, 2013

By P. O. Sandvik, George Erdosh

"AbstractThe Cargill phosphate deposit, located 32 kilometers southwest of Kapuskasing, Ontario, was discovered by the Resource Development Group of International Minerals & Chemical Corporation in 1975 and has been evaluated through an extensive program of 190 drill holes, numerous chemical analyses, metallurgical tests, and engineering and economic studies.The Cargill alkalic complex, comprising principally car-bonatite and pyroxenite-amphibolite rocks, was intruded in to the rift system of the Kapuskasing High during late Precambrian time about 1,800 million year s ago, near the intersection of northeast- and northwest- trending faults. The Cargill complex is one of at least ten known alkalic complexes in or close to the Kapuskasing magnetic-gravity-high system and is expressed by an elongated, northeast- oriented, three-part magnetic anomaly 7.2 kilometers long by 2.8 kilometers wide . Weathering and leaching under assumed temperate to cool, moist climatic conditions , and controlled by faulting, shearing and/or initial petrographic variations within the carbonatite , developed a small, locally confined karst system in the car bonatite rocks and resulted in a thick enriched leached carbonatite zone, capped by troughs and sinks, filled with a residuum of apatite, goethite, clay and other minerals stable in the near -surface, oxidizing environment. Overburden is 5 to 165 meters thick."

Jan 1, 1977

By Corrie Pitzer

Safety performance in many companies and even industries has stalled in the last decade. Accidents rates are improving but more slowly and yet, serious accidents and fatality rates are not: in fact, these rates of more serious incidents have plateaued or deteriorating. In more dramatic cases, organizations that had ?exemplary? safety statistics, suddenly had a catastrophic or multi-fatality event occurring. Popular books such as In Search of Excellence of Peters and Waterman or Good to Great of Jim Collins created many delusional ?secrets? or recipes, to achieve great performance and yet, most of those ?great? or ?excellent? companies have now declined in their performance, some dramatically and some have fallen from grace, like Fanny Mae, a company Jim Collins identified as a ?great? one, that had to be bailed out in the latest financial crisis. These organizations share several ?delusions? about managing a business, and often, these delusions are created by academics, consultants and authors of popular books about (safety) management. More damaging however is that safety management is defined by a set of key practices or axioms: a focus on human error, compliance to rules and regulations, creating consistency of systems and actions, reacting to accidents and incidents and on prevention of those, measuring safety with performance metrics and rewarding employees on those measurements. All of these axioms contain the seeds of destruction, and they create conditions and dynamics that precede the disaster - and ironically, they are all 'good things' we do in safety management. For example, a mere focus on safety in the business, and the measurement of it, create a culture of repression of mistakes and incidents, leading to a situation where the organization knows incrementally less and less of risks and risktaking behaviour - until the day it all coincides destructively! This paper discusses seven such safety delusions and how they impact on the views and safety management approaches. They are: ??The delusion of (risk) control, that risks can actually be identified, analyzed and mitigated. ??The delusion of compliance, that mere compliance to rules will safeguard the business ??The delusion of consistency, that standard operating procedures will ensure safe operations ??The delusion of predictability, that accidents and trends tell us everything about the risks of the future ??The delusion of human error, that people are the weakest link and that it can actually be dealt with through discipline and enforcement. ??The delusion of statistical trends, that safety is measurable with statistics ??The delusion of invulnerability, that we have achieved high levels integrity and capability to deal wit risks. Organizations that suffered catastrophes all share some or all of these delusions and this paper traces how these played a role in many disasters, ranging from the Titanic, Challenger, Piper Alpha, Bhopal, BP Deepwater Horizon and many more.

Aug 1, 2013

By M. Härting, D. T. Britton, M. Nzikou Mamboukou

"Copper containing different types of nanocomposites have been characterized for nanolabelling and ID. Three types of the rare earth nanoparticles were used for this study, the oxide and the sulphur compound of the Eu and Tb. Characterization techniques uses SEM, and Raman for morphology, chemical composition, and optical characterization respectively. It has been shown that it is possible to include the rare earth particle in a copper matrix without damaging its physical properties. INTRODUCTIONThe development of new materials, often involves the addition of new properties without changing the beneficial properties of the original material (Chen et al., 2009; Khana et al., 2007; Patil et al., 2008). Nanocomposites are nanostructured materials, whose structural elements including clusters, crystallites or molecules, of dimensions ranging between 1 to 100 nm (Moriarty, 2001), or a composite material where one of the phases is a one, two or three dimensionally nanostructured material (Nanotechnology, 2006; Wang, 2001). Nanocomposite materials research is a fast growing area due to the high demand for materials for specialized applications (Edelstein & Cammarata, 1998), such as biolabelling, magnetic storage media, solar energy transformation (Jisen et al., 2004), and resistance welding applications (Bessergenev et al., 1997; Kwon et al.,2006).The properties of the nanocomposite materials depend not only on the properties of their individual parent materials, but also on their morphology and the interfacial characteristics. Thus, significant efforts have been focused on the control of the nanoscale structures via innovative synthesis approaches. Therefore, novel materials of unique properties may be obtained by combining properties from the parent constituents into a single material (Balan, 2006; Garcia et al., 2009). Possible effects of nanocomposites in the original material may include changes in the mechanical properties such as hardness , wear resistance (Rafaja et al., 1987), and electrical properties (Britton et al., 2003). The inclusion process may therefore be used to tailor materials to have particular mechanical, electrical and optical properties (Das et al., 2009). However, to fully understand the nanocomposite, it is necessary to study the fundamental properties of both the host matrix and the inclusions (Li, 2008)."

Jan 1, 2012

By T. Bhambhani, O. Yavuzkan, D. R. Nagaraj

"Cu ore bodies commonly contain oxide Cu at the surface, with sulfide Cu content increasing with depth. The recovery of oxide Cu minerals by flotation is a longstanding challenge in the minerals industry, especially for high acid-consuming ores which would not be economical for direct acid leaching. Current practice of oxide Cu recovery involves sulfidization (often using controlled potential sulfidization or CPS) using NaSH (or Na2S) followed by flotation using traditional sulfide collectors. CPS has shown to improve recovery of oxide Cu but has the following limitations: a) HSE issues with NaSH, b) high consumption of NaSH, and c) inability to recover certain oxide Cu minerals because they are refractory to sulfidization. The oxide Cu flotation is further complicated by the presence of certain non-sulfide gangue minerals which adversely impact both recovery and selectivity.Over the past eight decades, numerous collectors have been proposed and evaluated for the direct flotation (i.e. without sulfidization) of oxide Cu minerals, the most researched of which is alkyl hydroxamate. While there are numerous publications dealing with the fundamentals of interaction of alkyl hydroxamates with single minerals, there are few publications which discuss the practical aspects of alkyl hydroxamate use in ore flotation, particularly their use with sulfidizing agents. Case studies in this paper include methods to identify optimum combinations of sulfidizing agents and oxide collectors to maximize recovery for various types of ores. It was observed that some ores do not require any sulfidization, while others require at least partial sulfidization to improve efficacy of AHX. Depending upon the ore type and mineralogy, recovery improvement in the range of 5 to 15% units, over and above that achieved with CPS, has been observed with the use of AHX. For ores requiring high dosages of NaSH, it was shown that AHX can be used to reduce the NaSH consumption significantly. The challenges associated with the presence of non-sulfide gangue minerals in oxide copper ores are included, and the use of modifiers to alleviate the associated problems and enhance the performance of AHX is discussed."

Jan 1, 2016

By Chri Langille, Dougal McCreath, Samantha Espley

"In 1993, trials of two innovative applications of liner support involving the replacement of bolts in the ground support system were undertaken at Inco mines. The first trial involved an evaluation of the effect of dynamic loading on mesh-reinforced boltless shotcrete in a sub-level cave mining area on 2400 level at Stobie Mine. The second trial involved an evaluation of the MIROC Mineguard spray-on liner as a replacement for bolts and screen support, or as a replacement for screen support alone, in a topsoil heading of a bulk, VRM (vertical retreat mining) stope on 3240 level at Lower Coleman Mine.In the Stobie Mine trial, an uppers retreat heading was supported using a two-pass system. First, shotcrete was applied 2 inches thick, followed by pinning of mesh screen to the back and walls. A second pass of another 2 inches of shotcrete was then performed. For recovery of the ore zone, a vertical slot was created using a Borepak blind boring machine. The uppers rings were blasted, one or two rings at a time, starting at the slot and retreating out of the heading. During blasting of the production rings, blast monitoring was used to record the ppvs (peak particle velocities). For a series of 5-ring blasts, the maximum ppvs were measured to be 0.4 m/s (16 in./s) with a maximum charge weight per delay of357 kg (800 Ib). Six 5-point convergence measurement stations were set up and after each blast the total rockmass convergence was measured using a tape extensometer. Although a maximum displacement of 100 mm (4 in.) was measured, the shotcrete still managed to provide some support junction. A support damage assessment was also done to try and relate blast vibration to effectiveness of the mesh reinforced shotcrete liner. This trial demonstrated the effect that blasting has, on a support system, and it also demonstrated the necessity of having the mesh reinforcement properly placed within the shotcrete."

Jan 1, 1995

By P. E. Weidmark

"Energy, Mines and Resources Canada has published the first in a new series of reports that will examine selected mineral products that are imported.""Vanadium - An Imported Mineral Commodity"" looks at one of the 32 raw materials for which Canada currently is totally dependent on foreign sources of supply. Vanadium is used in Canada mainly as an alloying element in the manufacture of high-strength, low-alloy (HSLA) steels.The series will examine the supply systems for various selected imported non-fuel minerals, as an aid to developing policies that might lead to reduced dependence on external sources. Each report in the series will address a numberof questions:What countries do the mineral and its principal sub-products come from?How do they get to Canada?What are they used for?How vulnerable is the supply chain to disruption?Are there alternative sources?Are substitute materials available?In summary - how serious is Canada's supply problem for the mineral in question, and what should be done about it?Mineral Bulletin MR 188, ""Vanadium - An Imported Mineral Commodity"", is available for $3.00 ($3.60 outside Canada) from authorized government bookstore agents and many other bookstores, or by mail from the Canadian Government Publishing Centre, Hull, Quebec, KIA OS9."

Jan 1, 1981

"The asbestos mining industry in the Eastern Townships of Quebec has early recognized the undesirable side-effects associated with mineral production, such as air pollution, noise and unsightly waste dumps. In order to efficiently achieve the industry's aim of eliminating or minimizing these objectionable features of mining, all of the asbestos producers in Quebec interchange information, knowledge and design dealing with the environmental control measures through the Environmental Committee of the Quebec Asbestos Mining Association.The paper describes what has been done and what is planned for the future in the various problem areas, such as control of dust emitted during the open-pit drilling operation, control of dryer stack emissions, control of the environment in ore, fibre and tailings handling operations, rehabilitation of the countryside covered by waste dumps, and many others."

Jan 1, 1971

By S. Yadav, T. G. Murthy, C. Saldana

"An experimental study has been carried out in order to study the deformation of porous brittle materials under plane strain indentation. Gypsum, which is well known model system for understanding the behaviour of soft rocks, is used in this study. The effect of wedge angle is investigated in this research through this series of experiments, using wedges of 3 different apical angles. High-speed, high-resolution images are captured using a CMOS camera during the experiment. The images obtained are analyzed using a Particle Image Velocimetry (PIV) algorithm in order to obtain the evolving velocity, strain-rate and strain fields.INTRODUCTIONThe problem of indentation, which is usually referred to in the context of hardness testing is ubiquitous as a material characterization technique for a large class of solids. Mechanical properties of materials such as yield stress, flow stress, fracture toughness, elastic moduli etc. can be related to the hardness of a given solid. The indentation problem involves a given material or solid (whose properties are to be determined) indented by a relatively harder material (indenter) allowing the solid to undergo plastic deformation, which is then related to the yield stress of the material. The problem of indentation and its variants see many applications ranging from mining and petroleum industry, infrastructure industry, manufacturing, and biomedical sectors. Indentation has been extensively studied in metals, with accurate measurement of deformation parameters, stresses and comparison with analytical solutions. On the other hand, understanding of indentation in other class of solids such as cellular solids, porous solids, rocks, and soft solids is still nascent. In case of rocks, a comprehensive understanding of the indentation problem is very crucial because of the obvious applications in mining, petroleum and infrastructure sectors. The inherent porosity, the brittle nature of the rocks, adds to the complexity of indentation in these porous brittle solids. Various theoretical models with degrees of simplifying assumptions have been proposed to study the indentation in rocks. The most common model used in the study of indentation in rocks is a cavity expansion model, wherein a blunt indenter indenting into a rock is approximated with the expansion of cylindrical or spherical cavity in an elastic-plastic material. Complementary studies in understanding fracture initiation and propagation due to indentation has been largely based on the studies of traditional brittle materials such as glass."

Jan 1, 2015

By Bert S. Hall

"The purpose of this paper is to review the evidence at hand concerning the earliest centuries of cast iron in Europe, from roughly 1400 A.D. until the second half of the sixteenth century. For the most part it is concerned with the relationship between two technologies which emerged first in China and then later appear in Western lands, gunpowder weapons and iron founding. We should not assume, as I hope to show later in this discussion, that weapons constituted the only product for which the iron founder had any market, but it is clearly true that attempts to produce weapons constituted the most severe technical challenge for the early founder. Firearms appear for the first time in Europe in the 1320s and develop into significant weapons on the field of battle by the end of the century. Theirs is a complex history, subject neither to easy summary treatment nor to simplified models of development. I hope to be able, through the analysis of the evidence concerning cast iron, to show that one important strand in the fabric of gunpowder's history concerns the materials from which cannon could be made. This question is subject to a number of shades of meaning, because ""cannon"" can be made for many purposes under a profusion of different names, and under sharply varying conditions of use. As a result, the question of materials is frequently really a question of competing materials, and involves a complex set of factors, of which production costs and the ultimate safety of the user seem the most important. Judged in this manner cast iron was an important but unsatisfactory metal for weapons purposes until 1543, at which time English founders learned to make iron muzzle-loading cannon which could rival bronze ordnance in most important performance criteria, but which cost much less to produce. With that event, the history of cast iron and the history of weapons entered into the close relationship that persisted until the advent of rifled artillery made of steel in the middle of the nineteenth century."

Jan 1, 1999

By Craig H. B. Leitch

"In describing the alteration of porphyry systems, the term ""secondary K-feldspar"" appears to be an oversimplification. A better term would be ""alkali feldspar"" alteration, because in actual fact the replacement feldspars show gradational changes from an albite, which is important in some systems, to an alkali feldspar containing minor orthoclase molecule, to true orthoclase.There are several textural varieties of secondary alkali feldspar present in the porphyry systems studied from British Columbia, Australia and New Zealand. These include, in apparent increasing order of alteration intensity: clear albite (An10); patchwork albite (An5-10); chessboard albite (An0-10); ""irregular albite "" (An0Ab100 to Ab90Or10); untwinned ""anoralbite"" (Ab90Or10 – Ab70Or30); and orthoclase (Ab40Or60 - Or100)·The exploration significance of these varieties of alkali feldspar is that their gradation in composition, from sodic to potassic, may be linked to a corresponding increase in intensity of alteration. Thus, there is a tendency for more sodic alteration feldspars to characterize weak, sub-economic deposits, or the fringe zones of stronger deposits; the more potassic alteration feldspars may provide an exploration vector toward more highly mineralized zones."

Jan 1, 1981

By Ellie Condolios

Hydraulic hoisting offers a number ~f attractive features over conventional hoisting methods: small shaft space requirements; great flexibility of layout, including pick-up or delivery of the material at points distant from the mine shaft; low investment and operating costs. However, limited practical experience with this type of hoisting dictates that careful design and, frequently, extensive testing be done by competent engineers before large-scale installations are built. This paper covers the following: basic laws and design criteria for hydraulic hoisting installations; a description of a coal hoisting installation which has been in industrial operation since 1960, with a vertical lift of 600 feet and an annual capacity of 500,000 tons of -3 ~-in. coal; and a tentative appraisal of the process, including cost estimates. THE transportation of solids in water flowing through a pipe-line has, for a number of years, been common practice in dredging, public

Jan 1, 1963

By M. G. Rylatt, G. M. Popplewell

"Production from Canada's first diamond mine is planned for the last quarter of 1998. The climatic conditions and the variation in kimberlite types to be treated have lead to the development of a compact and flexible processing plant.High kimberlite moisture contents and winter temperatures below -40°C have dictated a process flowsheet with limited in-circuit storage to reduce materials handling difficulties. The latest developments in High Pressure Grinding Roll technology will be used to liberate the valuable diamond, reduce diamond breakage, and increase fines production to reduce the amount of material for down stream processing in the Heavy Medium Separation section.A varying heavy mineral concentrate yield has lead to the development of a final Recovery section that will incorporate Attrition Milling and Wet High Intensity Magnetic Separation for concentrate reduction. The latest developments in diamond X-ray sorting will be used to produce a final diamond concentrate for mechanical sizing, weighing and packing.Fine tailings thickening will utilise Deep Bed Compression type thickeners. This relatively new technology can produce;i) high underflow densities at low flocculant dosage rates, andii) clear overflowswith a smaller thickening area than conventional high-rate thickeners."

Jan 1, 1998

By A Falter

Gyroscopic surveying instruments, which apply the physical law of a gyroscope, are being used for deter-mining the azimuth of lines with a high degree of ac-curacy. In the past ten years, gyro-theodolites have been introduced widely for underground orientation in the mining industry of Russia, Germany and South Africa. Gyroscorpic methods eliminate awkward procedures of conventional shaft plumbing, and provide more safety, excellent control and the highest precision at any point under-ground without interference with hoisting operations. The advantages of gyroscopic orientation in geodetic surveys become obvious in primary and secondary triangulation, in the determination of co-ordinates of single triangulation points, using the method of trigonometric re-section and intersection, and when traversing over long distances or in areas with obstructed view. Other fields of application are found in geophysical surveys and in the orientation of technical objects; e.g. radar stations, relay stations and ballistic missiles.

Jan 1, 1964

By H. O. Seigel

Induced Polarization includes many types of dipolar charge distributions set up by the passage of current through consolidated or unconsolidated rocks. Among its causes are concentration polarization and electrokinetic effects in all rocks and the phenomenon of Overvoltage in rocks containing electronic conductors such as metallic sulphides and graphite. In normal rocks the polarization effects may be usually con-fined within relatively narrow limits and any large departures may be at-tributable to the presence of electronic conductors. In practice, Induced Polarization is measured in one of two ways. In the first a steady current of some seconds duration is passed and abruptly interrupted and the slowly decaying transient voltages existing in the ~round are measured after interruption. This is known as the "pulse", "transient", or Direct Cur-rent Induced Polarization (D.C.I.P.).The second method entails a comparison of apparent resistivities using sinusoidal alternating current of two or more frequencies, generally within the range of 1/10 to 10 c.p.s. Induced Polarization extends the

Jan 1, 1962

By Craig H. B. Leitch

"In describing the alteration of porphyry systems, the term ""secondary K-feldspar"" appears to be an oversimplification. A better term would be ""alkali feldspar"" alteration, because in actual fact the replacement feldspars show gradational changes from an albite, which is important in some systems, to an alkali feldspar containing minor orthoclase molecule, to true orthoclase.There are several textural varieties of secondary alkali feldspar present in the porphyry systems studied from British Columbia, Australia and New Zealand. These include, in apparent increasing order of alteration intensity: clear albite (An10); patchwork albite (Ab5-10); chessboard albite (An0-10) "" irregular albite "" (An0Ab100 to Ab90r10); untwinned "" anoralbite"" (Ab90Or-Ab70Or30); and orthoclase (Ab440Or60-Or100)·The exploration significance of these varieties of alkali feldspar is that their gradation in composition, from sodic to potassic, may be linked to a corresponding increase in intensity of alteration. Thus, there is a tendency for more sodic alteration feldspars to characterize weak, sub-economic deposits, or the fringe zones of stronger deposits; the more potassic alteration feldspars may provide an exploration vector toward more highly mineralized zones."

Jan 1, 1981

By François Charette

High stress conditions in weak rock masses lead to large deformation and breakdown of the rock material, while stress release events in hard rock mines can lead to sudden and usually violent rock failure. Typical support systems combine various reinforcement and support mechanisms to provide the required convergence control and retainment, but results are often mitigated by failure of surface liners, shotcrete and tendons. The paper reviews differing requirements of support and reinforcement for different failure types. In addition, the mechanical performance of a new reinforcing tendon is presented and analysed in view of the field requirements. Field tests results are presented.

May 1, 2011

By J. S. Fox

"Pyroclastic rocks are useful guides to volcanic centers due to the tendency of their fragments to increase in size and volume toward the source vent. The felsic rocks of these centers can be the prime hosts of base metal deposits in the Precambrian Shield; their sub-volcanic equivalents are often the focus of porphyry copper mineralization in the Cordillera. Quantitative mapping of pyroclastic rocks has not yet developed into a routine prospecting tool in Canada, however, possibly due to the cumbersome nature of existing manual techniques and their limitation to structurally simple terrains.A rapid pyroclastic mapping method has been developed whereby the field geologist acquires only a down-plunge outcrop photograph, a record of the fragmental deformation ellipsoid and a record of some descriptive features from each station. Mean fragment size and volume percent are obtained later in the laboratory from a photo-enlargement: by means of a digital analyzer. A computer program uses the strain parameters to 'undeform' the field measurements and obtains genetic information from the descriptive data. Results can be superimposed on a geologic map, with values for each station being represented by a dot of a specified diameter corresponding to the size or volume percentile range to which the value belongs.Control traverses were run over the pyroclastic rocks surrounding the Anderson Lake mine and the Flin Flon South main shaft in northern Manitoba. In both locations, the mapping has delineated regular increasing trends in mean size and volume per cent toward the head frame."

Jan 1, 1977

By R. D. Brown

"An adequate level of R & 0 is crucial to achieve gains in productivity and to strengthen Canada' s position in an increasingly competitive world ." So stated Finance Minister Jean Chretien in his April 10, 1978 budget speech, on announcing a new measure designed to increase the productivity of Canadian industry and to assist in the creation of new technology. The effect of the new measure, which permits an income tax deduction of 150% of certain research and development (R & D ) expenditures , can reduce the after-tax cost of a marginal dollar 's worth of such expenditures to as little as 20 cents . This article discusses the income tax treatment of R& D expenditures in general, and describes in particular the income tax incentives which relate to R& D.

Jan 1, 1978