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By D. Duff, R. A. Cameron, R. E. S. Whitehead

"Although CO2 content indicates the quantity of carbonate in altered basaltic rocks, it does not measure the intensity of carbonate alteration. CO/CaO molar ratios, which correlate with the relative proportions of individual carbonate species, measure the intensity of carbonatization. The Timmins gold area is characterized by pervasive carbonatization, with large parts of the area having CO2/Ca0 ratios greater than 1, representing C02 supersaturation relative to CaO. The mean CO/CaO in the Timmins area is0.67, compared to 0.13 in two unmineralized control areas. Regional arsenic abundance in the gold-bearing area averages 4 ppm, compared to about 0.35 ppm for the non-mineralized areas. The average K20 and Rb abundances are similar in both mineralized and non-mineralized areas (about 0.30% K20 and 7 ppm Rb). Although there appears to have been no wholesale addition of K20 or Rb to the mineralized area from external sources, these alkalies have been redistributed internally, resulting in patterns of local enrichments and depletions which are characteristic of the mineralized region.Local target anomalies associated with known mineralization consist of CO2/Ca0 > 1.5, As > 10 ppm and K2O > 0. 75%. Not all three values are required to be above these thresholds in order to identify local targets. Combinations such as C02/ Ca0 > 1.5 and As < 10 ppm, CO/CaO 1-1.5 and K20 > 0. 75 or K20 > 0. 75 and As > 10 ppm are equally indicative of proximity to gold occurrences. Gold-bearing veins and associated anomalies occur throughout the entire volcanic succession and are not restricted to any particular stratigraphic horizons. The levels and patterns of alteration and occurrences of gold appear to be structurally controlled."

Jan 1, 1982

By George P. Demopoulos, Yan Zeng, Zhibao Li

Precipitated silica is marketed with a rising demand as reinforcing filler in the rubber industry and as a potential raw material for the synthesis of lithium-ion battery electrodes. Due to an awareness of the environmental impact of the existing processes for the production of precipitated silica, a green and sustainable process was proposed by using sodium bicarbonate (NaHCO3) as an alternative to sulfuric or hydrochloric acid in the precipitation reaction with sodium silicates. The use of NaHCO3 allows for better control of the supersaturation and pH to form silica with desired quality. Additionally, Na2CO3 solution as the process by-product is recyclable because it could be recovered to produce NaHCO3 by absorbing CO2. The solubility of sodium metasilicate nonahydrate (Na2SiO3·9H2O) in the Na-CO3-HCO3-OH-H2O system was measured using a dynamic method in the temperature range from 288.15 to 308.15 K. It is found that the solubility of Na2SiO3·9H2O decreases with increasing concentration of either Na2CO3 or NaOH over the investigated concentration range. With the aid of the OLI platform, a chemical model for the Na2SiO3-Na-CO3-HCO3-OH system was established with newly obtained interaction parameters of the Bromley-Zemaitis model by regression of experimental solubility data. The new model predicted the solubility of Na2SiO3·9H2O in multi-component systems with good agreement and was used to conduct a preliminary feasibility study of the new process.

Jan 1, 2015

By Dave Shook

A Mineral Processing facility in Montreal has recently implemented a leading-edge intranet solution for monitoring the performance of plant operations, and providing condition-based maintenance. This innovative multi-faceted software implementation incorporates: web-delivered plant information systems; area-wide control loop performance assessment (using sophisticated algorithms to evaluate poorly performing controllers); and integrated alarm management functions. The system has enabled a project to improve plant operations through better process control. Maintenance technicians, engineers, supervisors and managers all can see the performance of the controllers, and the performance of the plant itself, through webdelivered graphics and reports. Information is combined from many sources, real-time, historical, relational and analytical, to provide a complete picture of plant operation. The web-based solution centralizes the administration of user access, and simplifies the deployment of several different kinds of information to many desktops. It is an extensible system that allows users to create and share their own web pages and data views. The paper will discuss the solution architecture and the improvements the I.T., operations, maintenance, and engineering groups have experienced, and overall benefits to the facility.

May 1, 2002

By George Hope, Brigitte Lacouture

"The Red Dog mine has increased mill throughput most years since start-up. Although flotation equipment has been added over the last 10 years, the Red Dog metallurgical performance has been restricted by a lack of adequate flotation capacity. Two reduced tonnage trials conducted in 1997 as well as numerous SAG relines have consistently indicated the potential to significantly increase both zinc concentrate recovery and grade with additional flotation capacity. Later in 1999, a new circuit was designed with increased flotation capacity while simplifying the current circuit, providing for three stages of dilution cleaning, and creating a retreat section. The purpose of the retreat section is to target the more complex particles and allow the chemical environment to be fine tuned for improved iron depression. In total, 21 Outokumpu OK50 (50 m3) mechanical flotation cells and four 3.66 mØ column cells were added to the current flotation circuit. The VIP (value improvement program) mill optimization project is also addressing thickening, water treatment, and power generation issues and has a total budget of US$105 M. Start-up of equipment was phased in to minimize the impact on current operations and the project was completed by the end of 2001. IntroductionRed Dog Operations started production in November 1989. The mine is located above the Arctic Circle in northwest Alaska. It is linked by an 80 km road to a port-site facility where the concentrate is stored. Concentrate is shipped to markets throughout the world during the one hundred days of open seas. As of January 2002, the Red Dog main pit had 38.4 Mt of reserves grading 19.2% Zn, 5.3% Pb, and 102 g/t Ag. Additional reserves and resources contribute an additional 72 Mt at 15.6% Zn, 4.2% Pb, and 78 g/t Ag. Red Dog is a Mississippian to Permian, black shale-hosted, zinc-lead-silver deposit located in the DeLong Mountains, western Brooks Range, Alaska. All the rocks associated with the mineralizing event are considered to be part of the exhalite rock package. Silicification was a dominant component of the mineralizing event and the host shale has been silicified and locally resembles a chert. The major sulphides in decreasing order of abundance are sphalerite, pyrite, marcasite and galena. Most of the deposit’s silver occurs within the crystal structure of the galena. The dominant ore mineral, sphalerite, is very fine grained to amorphous and is commonly intergrown with silica. Ore textures are massive, fragmental, chaotic, veined and rarely show classic sulphide sedimentary layering. The upper portion of the orebody has been physically and chemically weathered. Oxidation has altered the sulphides to sulphates. The zinc and iron sulphates are very soluble and are readily depleted from the weathered cap, while the lead sulphate is residual and is, therefore, enriched."

Jan 1, 2003

By John F. Haberer

DURING the twentieth century Canadians have been steadily improving their standard of living. Originally, this improvement depended almost entirely upon the export of basic raw materials and a triangular system of trade with Great Britain and the United States. However, since the Second World War, Canadian living standards have improved still further because of the very rapid d0evelopment of secondary industries. As a result of this development, the present demand for scientists and engineers exceeds the supply, and interest in scientific research has never been greater. It is the purpose of this paper to discuss the professional and economic status of Canadian scientists and engineers over the past half century. GROWTH OF RESEARCH It is difficult to determine accurately the amount of scientific research conducted in Canada since 1900. However, ?prior to World War I, it was limited and was connected mainly with primary industries and health. Government departments did some; university science faculties, overloaded with teaching responsibilities, did a little; and industry, which consisted mainly of subsidiaries of American and British firms, depended chiefy upon foreign sources for new information.

Jan 1, 1956

By W. W. Cummings

Canada&apos;s only current tungsten producer started up in 1962 with a small open-pit mine on the Flat River , 180 air miles north of Watson Lake, Yukon Territory. The orebody was in a contact-metamorphic skarn zone and contained about 1.5 million tons of ore grading an estimated 2.47% W03 and 0.5% copper. Near the end of the open pit , a new zone was discovered on the lower limb of the same structure, and the decision to go underground was made in 1972. The new "E Zone" contains over 4 million tons of ore grading an estimated 1.6% W03 and 0.28% Cu , and has been supplying the concentrator at about 175,0 00 tons/ year since late 1974. A continuing program of change and up-grading is necessary in the conversion from a seasonal open-pit mine with limited life to an underground operation with twenty years of reserves. Changes are necessary in plant and services as well as the mine. Also, environmental protection requirements have changed from rudimentary to rigorous over the life of the operation. This paper sums up the changes in the operation since 1971 and outlines the changes yet to come.

Jan 1, 1977

By G. B. Harris, C. W. White

Cyanide has been used for the recovery of gold since the mid 1800s, but several jurisdictions have already banned its use, and environmental pressures are increasing to finding an alternative. Gold also forms chloride complexes similar to those of cyanide, but the use of chloride has never achieved widespread acceptance. This paper describes a chloride-based flowsheet, wherein the key unit process is the recovery and recycle of chloride ion. It is shown that the chloride-based flowsheet is competitive economically with the conventional cyanide-based flowsheets, and that it has a number of other advantages, particularly environmentally.

Jan 1, 2011

By J. A. L. Henderson

THE potential oil-and gas-bearing area with "which this paper deals is the large undefined Carboniferous basin, roughly triangular in shape, occupying about 10,000 square miles of southern and eastern New Brunswick. Its base, about 135 miles long, lies on the gulf of St. Lawrence and embraces the whole eastern coast-line of the Province, while its apex lies in the south-west corner of the Province, near the International boundary (see map, Figure 1). The Carboniferous basin may be divided roughly into two areas-the Northern basin and the Southern basin-by a structural feature represented by a ridge of low hills running north-easterly from the Saint John river, near Saint John, on the southwest, to Indian mountain, about eight miles north of Moncton, in the northeast. Within the Northern basin, all evidence regarding the presence or attitude of the older Mississippian Albert Shale series, the only oil-bearing rocks known in New Brunswick, is for the greater part obscured by a thick and practically horizontal blanket of Pennsylvanian strata and, although evidences of oil and gas have been reported, none has been positively identified. Five parallellines of gentle folding, running to the northeast, occur in the Pennsylvanian rocks, within a distance of 100 miles from north to south. This folding is reflected in the courses of the rivers, which lie within the synclines. The relationship of the folding in the younger rocks to structures in the uncomfortably underlying older rocks is unknown, but should now be possible of clarification by means of a geophysical survey accompanied by drilling. Independent geological examinations have yielded no evidence of value in this respect, nor have five exploratory boreholes drilled by per-cussion tools to a maximum depth of 3,645 feet been of assistance, as only one inconclusive hole completely traversed the beds which normally overlie the Albert shales.

Jan 1, 1940

By Unknown

We are indebted to the Consolidated Mining and Smelting Company of Canada Limited for the several pictures in this issue showing the progress made in new construction at Tadanac and at Bonnington Falls, B.C. Plate No. 1 shows the down-stream side of the No. 1 hydro-electric station of the West Kootenay Power and Light Co. Limited at Bonnington Falls, on the Kootenay river, at which 17,500 k.v.a. will be developed to meet the requirements of the enlarged zinc and lead refineries at Tadanac. The generators, exciters and switch apparatus were supplied by the Canadian General Electric Company and the step-up transformers by the Canadian Westinghouse Company Limited. The plant throughout was designed, manufactured and erected by Canadians. Plate No. 2 shows the casting room of the new lead-plant and plate No. 3 the new tank-room of the electrolytic lead refinery at Tadanac. These additions will increase the capacity of the lead refinery by some 150 tons daily. The extensions also include practically doubling the zinc plant, and the gold and silver refineries. With the exception of the new stack, all designing construction and installation of the various plants is being done by the Company&apos;s own employees at Tadanac. Plate No. 4 shows the progress made in the construction of the new reinforced concrete stack at Tadanac. This stack, of 21 feet inside diameter at the top, will be brick lined and when completed will rise 400 feet above its foundations: the tallest of its kind in the world. The construction is in charge of the Rust Engineering Company of Pittsburgh, Pa. Plate No. 5 is a panorama of the Tadanac smelters and refineries. The photograph was taken from the roof of the lead smelter and gives an excellent idea of the size of the plant and its surroundings. Tadanac produces electrolytic lead, zinc and copper and fine gold and silver. During 1924 the company treated 1,333,523 tons of ore and produced: 161,400,- 769 pounds of lead; 92,197,824 pounds of zinc; l,382,750pounds of copper; 4,074,044 ounces of silver, and 26,976 ounces of gold.

Jan 1, 1925

By R. H. Duthie

As at any other mine in Canada, grade control procedures are used at Steep Rock Iron Mines (1) in order to ensure that concentrator and pellet-plant operator s have a uniform feed so that they can manufacture a pellet to suit buyers&apos; specifications and (2) to maximize ore recovery so that as little as possible finds its way to the waste dump or is downgraded by contamination. At Steep Rock, material grading 40% to 66 % Fe is considered ore. The ore may contain up to 10% sulphur. These ranges create six different stock pile types, with the possibility of more if large concentrations of arsenic are encountered. Although grading and mining techniques used to accomplish these ends are fairly standard, there is an appreciation and willingness by hourly and staff pit personnel to make grade control effective. This produces vertical and horizontal communication, which is necessary for success in this field. At Steep Rock, the waste-to-ore ratio is greater than at any other iron ore mine in Canada. Also, a high percentage of the ore mined is direct pellet feed. For these reasons, .grade control is very important.

Jan 1, 1977

Project Details ? Located 420 km northeast of Yellowknife, Northwest Territories ? Jericho kimberlite discovered in 1995 ? Feasibility study showed +3,000,000 carats recovered from 2.6 million tonne reserve ? Nine year mine life ? Approx. 100 person workforce in full production ? First mine for Tahera, First new mine for Nunavut Completed Ambitious Construction Schedule During 2005 o Feb ? Mar/05 Winter road mobilization o Mar ? Dec/05 Pre-stripping, earthworks o Mar ? Apr/05 Camp facility, occupied May 3 o May ? Dec/05 Process plant o Jun ? Dec/05 Maint. shop, fuel storage, power plant o Jan ? Mar/06 Commissioning, start-up o April 2006* COMMERCIAL PRODUCTION

May 1, 2006

By Louis Frost

"Dominion No. 17 Colliery, of the Dominion Coal Company, Limited, is located in the district of New Victoria, N.S., at the entrance to Sydney harbour.This Colliery was opened in 1882 to work a submarine area of the Harbour seam (see Figure 1). It was closed in 1921 and the mine, which has a make of water of approximately 250 gallons per minute, was allowed to fill.No. 18 Colliery, situated almost a mile to the east, was opened in 1938 to work the Phalen seam in this area with the intention, later, of driving a cross-measure tunnel to mine the section of the Harbour seam lying between No. 17 Colliery and the Princess Colliery of the Nova Scotia Steel and Coal Company, Limited.In 1945 it became necessary to open this area in the Harbour seam and a cross-measure tunnel was driven from the existing workings of No. 18 Colliery in the Phalen seam, which underlies the Harbour seam at a depth of 500 feet.The tunnel was started in 1946 and completed in 1948. The cost of opening this section, which contained only 6 1/2 million tons of coal, made imperative the recovery of all the available coal and precluded the maintenance of the large barriers that had been left in No. 17 Colliery for impounding the water, especially as the maintenance of these barriers would have meant the loss of 885,000 tons of coal, or 12.3 per cent of the whole tonnage available. Therefore, a study was made to determine the best means to dewater the 250 million gallons of water lying in the old No. 17 Colliery."

Jan 1, 1952

By E. Uzun

"In this study, H2SO4 and HCl leaching behaviour of an ore sample containing 1.87% of Ni, obtained from the Karaçam (Eskisehir-Turkey) lateritic deposit that started operation recently was investigated. Acid concentration, temperature and reaction time were investigated as variables by comparative leaching tests and the optimum leaching conditions were selected on teh basis of Ni, Fe, Co and Mg behaviour. For H2SO4 leaching, optimum leach parameters were 95°C, a 12 normal H2SO4 concentration and 90 minutes of reaction time, and under these conditions Ni and Fe dissolutions were 97.6% and 95.4% respectively. On the other hand, 70°C, an 8 normal HCl concentration and a reaction time of 90 minutes were found to be the optimum parameters for HCl leaching, and Ni and Fe dissolutions found were 97.1% and 97.8%, respectively.INTRODUCTION Today, nickel and various nickel compounds are obtained from sulphide and lateritic nickel ores (Moskalyk & Alfantazi, 2002). Even though about 72% of the world's nickel reserves constitute lateritic ores, only about 42% of nickel is produced from these ores. The decrease in production from sulphide deposits, on the other hand, and increases in the use of nickel in the iron and steel, and battery production sectors, and especially the production of nickel cast irons in recent years, have accelerated the importance of making use of lateritic deposits (Luo et. al., 2010; Chang et. al., 2010). In the beneficiation of sulphide nickel ores, mostly pyrometallurgical methods are used. On the other hand, about 39% of lateritic ores are beneficiated by pyrometallurgical, and 61% are beneficiated by hydrometallurgical methods (USGS, 2009). In laterite beneficiation, the ore properties are of significance; that is to say, limonitic ores are eneficiated by high pressure acid leaching or via the Caron process, nontronitic ores are beneficiated by high pressure acid leaching or heat treatment (smelting), and ores containing serpentine by pyrometallurgical methods (Berezowsky, 2004; McDonald & Whittington, 2008a; Dreisinger et. al., 2015)."

Jan 1, 2017

By M. L. Haider

Introduction I Appreciate very much the opportunity of discussing with you tonight oil developments in western Canada. These developments are of importance to all of us, first because of their great economic significance to all of Canada, and second because of the location of the new oilfields. Situated as they are in the west and northwest, they are of considerable strategic value from the standpoint of continental defence. The story of oil development in Canada covers a span of almost a century, during which time success in finding reserves of petroleum was barely sufficient to maintain interest in continuing the search. Finally, in 1947, a well of the first importance was completed in Alberta and, judging by discoveries made since then, it appears that Canada, at long last, is to become an important producer of petroleum.

Jan 1, 1950

By W A. Bardswich

The numerous factors associated with the prov1s1on of satisfactory air conditions in hot and humid Canadian mines are described. The main heat sources are auto-compression and the actual flow of heat from the rock. Temperatures reach 97°F at a depth of 8,100 feet. Various methods used in coping with high temperatures are described, including the use of ice stopes and heat exchangers. Moisture control, desirable air volumes and velocities, sizes of airways and methods of distribution are important considerations. A comparison of the temperatures, humidities and types of airways of two deep mines should prove useful in the design of future ventilation systems. Introduction OUTDOOR temperatures in northern Ontario vary from a low of around -40°F in winter to a high of about +90°F in summer. The average annual mean temperature over a 12-year period was +35°F, with a summer mean of 54 o and a winter mean of 16°. Because of low outdoor temperatures, a number of northern mines must heat fresh air for underground ventilation in winter; others, with high rock temperatures, are faced with a year-round cooling problem.

Jan 1, 1965

By Ernest Davis

WATER power, until developed, produces nothing, but when harnessed it continues to produce, it might be said, indefinitely. Hence the importance of developing all feasible water powers. British Columbia, like the western states of America, is subject to variable meteorological conditions which cause most streams to be erratic in their flow. The wet season, usually commencing in October and continuing to March or April, together with the melting of the snows during the early summer, produces a heavy run-off which diminishes considerably during the later s1.1,mmer months, with the result that storage is essential on practically every stream in order to regulate the flow to obtain a discharge which will meet the requirements of the load of the markets the power is to serve. Storage sites of sufficient capacity to equate the flows are not always present and it follows that, where such a deficiency exists, the difference must usually be met by burning fuel in steam plants. Fortunately, there are within the Province deposits of high-grade coal, suitable for the operation of such auxiliary steam plants. One of the strongest reasons for the development of water powers is the conservation of fuel. All use of coal or oil depletes resources that can never be renewed. Every water power developed means a saving in fuel and, even if at first it does not possess an over-powering financial advantage, it must become of ever increasing value as fuel resources become depleted. However, sight must not be lost of the inter-relation which should exist between the two methods of generating electrical energy, as each makes an admirable supplement to the? other with respect to suitability for carrying different types of load. In general, it can be said that the fixed charges of a water power development are usually high in relation to the operation costs, while those of fuel power plants are usually the reverse, so it is sometimes possible to combine the two methods of generation for the more efficient production of energy.

Jan 1, 1942

By Elaine Ellingham, Francis T. Manns

"Abstract -The Orostar and Scadding were two small gold mines owned and operated by Orofino Resources Limited. Conventional statistical treatment indicates an identical arithmetic mean grade of 0.22 oz/T Au for both mineable reserves. Further, the deposits are both shown to have cut weighted average reserve grade of 0.21 oz/T. Orostar mined out at 0.206 oz/T and Scadding at0.156 oz/TAu . The combined exploration and development database contained 1394 fire assays, more than enough for statistical confidence in a normal distribution. Therefore this study was initiated to determine, if possible, why the mill head grades were lower than the averages and to experiment with several methods to determine whether a reliable statistical mill head grade estimation method would emerge. Despite the identical reserve grades, distinct differences in the grade distribution histograms are present. By studying the arithmetic and log-normal grade distribution s, with some attention to South African practices, this paper reports on those differences which may account for the considerable divergence in the mill head grades. Furthermore, this study casts considerable doubt on the industry standard method of cut weighted averages.The global mill head grades of the two deposits have been derived from the arithmetic average grades by graphic means. This precise method of mill head grade prediction, if applied to complex orebodies, could permit selective grade control and result in direct cost savings by allowing the operator to detect false value stopes, benches or levels and emphasize reliable regions of not only gold mines, but also uranium or base metal deposits."

Jan 1, 1992

By Chas Kemsley

NO. 6 shaft at Dome Mines, Limited, is an internal shaft going down vertically from the sixteenth, or 2,000-ft., level to the twenty-ninth, or 4,000-ft., level, with loading station and sump below this. It is located approximately 4,600 feet east of No. 3 shaft, the latter being Dome&apos;s main shaft through which ail ore, men, and material are handled. The decision to sink this shaft was made in May, 1935, and work was commenced almost immediately. To reach the site of the new shaft, 3,100 feet of cross-cutting, and 1,400 feet of slashing to widen existing cross-cuts, was necessary. On account of the long haul and the large amount of material to be handled, trolley haulage was decided upon and installed as soon as possible to facilitate the removal of waste rock from the crosscut and other necessary excavations. Figure 1 shows a cross-section of the cross cut and the manner in which the trolley wire is supported and guarded. For hanging each individual cross-piece, two holes are drilled into the roof and filled with snug-fitting wooden plugs. Into these, %-in. ragged hanger bolts arc driven by means of a stoper. The bolts are of various lengths to allow for irregularities in the face of the rock, and they have sufficient thread to permit several inches of adjustment for proper alignment of the cross-pieces. These hangers are spaced at 8-ft. intervals except at the curves, where 5-ft. spacing is used. A 2 in. by 6 in. cedar plank is fastened to the cross-pieces directly over the centre of the track. To this the trolley-wire supports are bolted, and 1 in. by 10 in. cedar boards are nailed on each side to act as guards. Two power-supply cables, one telephone cable, and one .Y2-in. conduit lighting circuit are also supported on the trolley-wire hangers, as shown in Figure 1. A 20-in. ventilating pipe and a 10-in. air line are placed as shown, thus acting as a guard to prevent workmen from walking on the track.

Jan 1, 1938

By M. Yavuz

As a branch of Operations Research, decision making is a widely used application in both science and social sciences. There are many different methods developed to solve decision making problems in the literature. In this study, Fuzzy Analytic Hierarchy Process (AHP) method is performed for the selection of reclamation project selection in an open pit mine and the optimal solution of the problem is investigated. Different reclamation project alternatives are prepared for an open pit mine, which continues to its production activities in magnesite sector in Turkey. The data obtained from Magnesite Cooperation is used in the application of the method. A decision-making process is prepared as considering the project alternatives for the purpose of selecting the most suitable reclamation project. The entire criteria that affect the decision-making process are identified and transformed into a hierarchical structure. The problem is solved by using Fuzzy AHP method developed according to this structure. It is found that Fuzzy AHP is a method that may help decision-makers in solving different decision-making problems in mining.

Aug 1, 2013

By Robert B. Parsons

"While it might seem like heresy to suggest that ""taxation"" can be a source of financing, never the less some generous tax rules can considerably enhance the tax savings pertaining to a particular expenditure or project. A basic tax knowledge, and careful tax planning, can optimize government participation in a project. INTRODUCTIONIn trying to identify sources of financing for a project, ""government"" as a source of funding is normally thought of in terms of government grants, loan guarantees, interest rate buy downs, property tax waivers, hydro subsidies, and so on. Generally, such concessions are somewhat difficult to obtain, especially in the current period of apparent fiscal restraint. One source of government funding which should not be overlooked is the income tax regime, and, at the provincial level, the various provincial mining tax regimes.While the taxpayer would not normally view a tax system as a potential source of government financing, nevertheless various federal and provincial rules applicable to the mining industry can offer attractive tax deductions - and tax savings - with respect to particular expenditures. In fact, it is not unusual for a civil servant to refer to a tax deduction as a tax ""subsidy"". For example, in the right circumstances, the cost of a smelter expansion in New Brunswick would cost the operator only 31 cents on the dollar, with the federal and provincial governments paying for the other 69 cents by foregoing tax revenues (Table I). In a sense, such tax savings could be compared to a government grant equal to 69% of project costs. Of course, not every project expenditure will generate that degree of government funding. The fact of the matter is that the percentages of tax savings attached to different expenditures cover a wide range, depending on a complex mix of factors. The point to understand is that the tax rules can offer some valuable savings, even after tax reform, and that a basic knowledge of the tax rules can yield some fruitful rewards."

Jan 1, 1989