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By H. B. Merlin

"The past demands for energy and the contributions by the major sources are shown for the world and regions, and for Canada. Three forecasts of future demand are presented. By the year 2000, the world will be consuming energy at a rate of 670-700 x 1015 Btu/year. Canada's rate is estimated at 20 x 1015 Btu/year. Electricity will increase its portion of energy from 7.5 per cent to 15 per cent, and more than 40 per cent of the primary energy w1ll. be required to generate 1t. World, regional and Canad1an forecasts are g1ven for total electricity generated and for electricity generated in nuclear stations. The integral world requirement for energy by the year 2000 will be over 12 x 10 18 Btu. Current recoverable fossil and hydro reserves are about 18 x 1018 Btu. The total reserves are estimated to be seven times greater.World production of electricity in nuclear stations by the year 2000 will be almost three times the electricity produced in the world today. The amount of fuel consumed in generating this electricity will depend upon the types and mix of reactors installed. The heavy water reactors, alone or in conjunction with fast breeders and liquid fuel reactors, are the most efficient users of uranium and thorium resources. The heavy water reactors are also the most efficient producers of plutonium which will be required as fuel for fast breeders."

Jan 1, 1969

The use of QemSCAN in providing mineralogical input to detailed ore and product characterization has proved of immense value in recent years. In this paper, a brief review of selected Cu-case studies is presented to demonstrate the versatility of automated, quantitative mineralogy by QemSCAN. This versatility ranges from measurement and analysis strategies through to data processing and presentation. As a rapid diagnostic service, it is common to find that only grain size, the degrees of liberation and/or ore mineral modal mineralogy are of interest. By contrast, the detail afforded by the simultaneous determination of both gangue and ore minerals can alert mineral engineers to fatal flaws and attributes deleterious to processing that are directly a function of silicate and other gangue mineralogy. Examples of the latter effects include the influence of micaceous minerals and acid consuming species, while the former include fluorine minerals, which can provide both processing and environmental challenges.

Jan 1, 2007

By C. M. Díaz, P. J. Mackey, P. Coursol

In a recent paper [1], the present authors discussed calculated energy consumption numbers in copper sulphide concentrate smelting for four different smelting technologies. For the present study, from among these technologies, they selected the Noranda/Teniente continuous bath smelting followed by Peirce Smith (PS) converting route to investigate the impact on total energy requirement of some key process variations, such as tuyere injection of dry concentrate vs. slingering of wet concentrate over the molten bath, continuous converting vs. conventional batch PS converting and commercially proven slag cleaning alternatives. In their calculations, the authors used the same thermochemical model and methodology used in their earlier paper. This approach to explore plant design options provides an interesting basis for evaluating flowsheet modifications that could lead to significant copper smelting energy savings. The METSIM software was used in the present paper to carry out heat and mass balance computations for 8 different flowsheet configurations. The results are presented and discussed in the paper with respect to copper recoveries, energy requirements and CO2 emissions.

Jan 1, 2011

By F. A. Auld

"Traditionally deep shaft sinking from the ground surface was carried out using drill and blast methods. Although large diameter blind shaft drilling has been carried out successfully on numerous occasions previously, including as early as 1852 in Germany (Auld, 1995), little attempt has been made until more recently to mechanise the shaft sinking excavation process using down-the-hole machines. This paper reviews the development of deep shaft sinking machines from the early 1970’s up to the present day. INTRODUCTION Mechanical excavation methods can significantly improve excavation performance, in order to access natural resources faster, and labour safety is increased compared to drill and blast operations. However, shaft sinking machines need to be capable of accommodating all the basic requirements for deep shaft sinking, namely: 1. Excavation and muck removal 2. Ground stability control 3. Groundwater ingress control 4. Temporary lining installation 5. Permanent lining installation and watertight sealing 6. Ventilation 7. Secondary means of egress for personnel In addition, how the machine operates in the shaft is an important factor, either slung on ropes from a surface headgear or on its own in the bottom of the shaft. An all-embracing machine which can deal with all of the above conditions is impossible but many of these requirements can be incorporated into a single machine. Deep shaft sinking also differs greatly from normal tunnel construction which employs the use of either a roadheader arm installed within a shield or a full-face tunnelling machine for excavation. Hydrostatic pressure and ground stability problems increase with depth, whereas in tunnelling the depth is normally relatively shallow and the aforementioned factors remain approximately constant along the tunnel length. DEEP SHAFT SINKING MACHINES All the shaft sinking carried out previously in the UK was by the traditional method of drill and blast. Elsewhere, in other parts of the world, attempts have been made to mechanise the process."

Jan 1, 2019

By I-H. Jung, J. Kim

"Mg alloys are extensively used as light structural materials in modern industry. Mn and RE (rareearth) metals are effectively used as alloying elements to enhance the properties of Mg alloys. Therefore, the thermodynamic database of those alloys is important in the Mg alloy design and processing. Critical evaluation and optimization of all available literature data for the Mn-RE systems were conducted to obtain reliable thermodynamic functions. The Mn-RE systems shows systematic changes in the phase diagrams and thermodynamic properties with increasing atomic number in the lanthanide series. This systematic approach for all RE elements allows to resolve inconsistencies in the available experimental data. INTRODUCTIONRare Earth (RE) metals are widely used in many industrial fields including permanent magnet, electronic materials and structural materials. As a small addition of RE can enhance magnetic, electronic, optical and mechanical properties of numerous materials, the usage of the RE is still expanding regardless of the strategic control of their supply.Magnesium alloys are getting great scientific and industrial attention as the lightest structural materials. One of the drawbacks of Mg alloys is their poor formability at room temperature due to the limited slip system with hcp crystal structure. Recently, several studies (Farzadfar et al., 2011; Sandloebes et al., 2010; Stanford, 2010; Stanford et al., 2008; Yan et al., 2010) show that the additions of small amounts of RE can considerably enhance the ductility of Mg alloys. Therefore, a lot of research on Mg-RE alloys is undergoing to clarify the role of RE on the enhanced deformation mechanism and to find out the most optimum Mg alloy compositions. In order to respond to the need of Mg-RE alloy development, a large thermodynamic database for Mg alloys containing RE has been developed with critical systematic analysis and optimization of the entire RE series data. This includes the thermodynamic database of the Mg-RE (Kang et al., 2009), Mg-RE-RE (Kang et al., 2009), Mg-Al-RE (Jin et al., 2011; Jin et al., 2010), Mg-Zn-RE and Mg-Mn-RE systems."

Jan 1, 2012

By R. C. A. Thurston

AT A FATIGUE SESSION organised by the A.S.T.M. in 1949, R. E. Peterson presented a brief introductory paper ( 1) in which lie referred to a discussion on the fatigue of metals which took place in England in 1849, and then proceeded to review some of the subsequent researches concerning the mechanism of fatigue. In the course of the review, he discussed metallograpl1ic studies with single crystals and polycrystalline materials, studies with X-ray methods, and the application of the electron microscope. During that hundred-year period considerable progress was made toward a better under-standing of the nature of fatigue, although it is probable that even greater attention was directed to the more practical aspects of the problem, such as the effects of notches, temperature, corrosion, surface treatment, residual stresses, and so on. Since then there has been an appreciable acceleration in the tempo of the fundamental work, partly influenced by the rapid development of the theory of dislocations, with the result that our knowledge of the mechanism of slip, the initiation of fatigue cracks, and their subsequent propagation, has still further advanced, although it is by no means complete as yet. The present paper is an attempt to out-line the more recent developments in these basic studies, to correlate them when possible, and to draw attention to those directions in which research might profitably be pursued.

Jan 1, 1957

By Charles G. Kemsley

IN January, 1939, Dome Mines, Limited, purchased a few bars of an alloy drill-steel for the purpose of testing its fatigue resisting qualities as compared with those of a straight carbon-steel then in general use at the mine. A steel of the following analysis was selected: Carbon 1.00% Sulphur 0.022 Chromium 1.26 Silicon 0.17% Phosphorus 0.028 Vanadium 0.1 Manganese 0.32% Molybdenum 0.30 This steel has a tensile strength of 180,000 lb. per square inch and a Brinell hardness of 380, as compared with a tensile strength of 114,000 lb. per square inch and a Brinell hardness of 230 for the standard carbon drill steels, in the as rolled' condition. The result of this test showed that about five times as many runs could be obtained from the alloy steel before failure from fatigue. It was therefore decided to replace gradually the one-inch quarter-octagon carbon steel, then in use, with seven-eighths quarter-octagon alloy steel. In January, 1940, six machines was placed on the seven-eighths steel and this was gradually increased until now (March 15th, 1941) fifty per cent of the steel being used is alloy steel. An O'Donovan furnace is used at the Dome for heat-treating their carbon drill-steel. In this furnace, a magnet withdraws the steel when the critical temperature has been reached, and the operator then places the steel in the quenching tank. Not being able to use this furnace for the alloy steel, the management felt that some means should be developed to determine the quenching temperature without depending upon the operator's judgment of the correct 'colour'. With the assistance of the Canadian General Electric Company, a radiation-type vacuum thermocouple pyrometer was adapted to this purpose, with excellent results; in fact, with this instrument no previous experience in hardening is necessary and results are remarkably uniform.

Jan 1, 1941

By John Vergunst

"This paper traces the development of Ontario 's cap lamp standard. Over the years, numerous Coroner's Juries investigating fatal mine accidents have made recommendations with respect to underground lighting. As well, recommendations to improve mine lighting have been made by two Commissions, investigating mine safety in Ontario.During the past few years, the performance of any cap lamp worn by miners involved in serious accidents, have been measured by the Mining Heal/h and Safety Branch. Large variations in light output were found between and among cap lamp types. These variations have been attributed to the lack of quality control on the bulbs, design of the cap lamp head piece and in some cases, poor maintenance.In 1986, a series of underground tests were conducted to establish the minimum light output from cap lamps required to visually identify loose ground. The results of these tests indicated that a cap lamp should produce a minimum peak illuminance of 1500 lux measured at 1.2 metres from the light source. On May 30, 1987, Ontario became the first province in Canada to legislate the minimum amount of light required to visually assess ground conditions. INTRODUCTIONPoor lighting has been identified as a factor which can contribute to mining accidents. Over the past decade, several Coroner's Juries as a result of inquests into mining fatalities, have recommended improved lighting in mines.The Joint Federal-Provincial Inquiry Commission into Safety of Mines and Mining Plants in Ontario, was appointed to report upon the adequacy of existing arrangements and practice s that may affect safety. This Commission completed their report in April 1981, and recommended that inadequate lighting be investigated as a possible cause of all reportable underground accidents, and that a comprehensive research programinto mine lighting be undertaken.In response to the first recommendation, the Mining Health and Safety Branch of the Ministry of Labour, hereafter referred to as the Branch, initiated a program to measure lighting levels in all fatal accident investigations where inadequate lighting was a possible factor."

Jan 1, 1989

By R. A. Price

The base of the biozone of Olenellus is accepted as the most universally applicable criterion for defining the base of the Cambrian System. The use of this definitive criterion is restricted by important practical considerations. In the southeastern Canadian Cordillera this zone appears to truncate the basal ortho-quartzite of a west to east marine -transgression. This transgression began in Interior British Columbia in the Late Proterozoic and terminated in the region of the present Rockies in the Late Waucobian. Most of the material deposited by the transgressing sea originated in the eastern positive element 'Laurentia' and was transported over the intervening low Proterozoic-Windermere erosion surface. The configuration of the advancing shoreline and the distribution of the sediments were controlled by the tectonic activity of positive elements in northwestern Montana (Montania) and in the Fairmont Hot Springs-Radium area of British Columbia.

Jan 1, 1956

By J. -F. Blais, M. -O. Simonnot, P. Charbonnier, J. Mocellin, Université de Lorraine INRA, G. Mercier

"Huge amounts of air pollution scrubber sludge have been generated during ferromanganese production using blast furnace. These residues have been historically deposited in ponds near steel making plants. They are very rich in zinc, manganese and lead (5 to 40 %) and also contain aluminum and iron. Considering the market value of these metals, brownfield sites can now be used as secondary resources. These ponds also have to be cleaned up to meet the environmental regulations.We have developed a hydrometallurgical process to recover Zn, Mn and Pb in order to produce valuable compounds of Mn and Zn and recover the final Pb residue by pyrometallurgy. The Zn and Mn compounds need to be pure enough to be economically valuable. Batch laboratory tests were carried out to determine suitable selective leaching conditions. The investigated operating conditions were acid concentration, pulp density and temperature. Optimal conditions to maximize zinc extraction (100 %) and manganese extraction (95.9 %) were found using sulfuric acid and sodium metabisulfide. The final residue contained 14.8 to 23.8 % of Pb. Then, Zn was recovered in the form of ZnO or ZnS by precipitation and Zn metal by electrowinning, while Mn was recovered as MnCO3 with a fairly acceptable concentration of impurities.INTRODUCTIONFerromanganese has been produced by pyrometallurgy in much of Western Europe for centuries. Use of wet scrubber to remove pollutant and dust particles from gas stream was common for most of these operations. Those residues contain high concentration of Zn, Mn and Pb. They have been left to decant in settling ponds installed close to the steel production plants. They now constitute heavily contaminated artificial soils. Those sludges are so contaminated with Zn, Mn and Pb that they can be used for metal production. Currently, no method is available to decontaminate these residues and recover Zn, Mn and Pb. Therefore, an approach considering these brownfield sites as secondary resource is in development. Doing so would achieve two goals, decontaminate the site and produce metals.. (Huot, Faure, Biache, Lorgeoux, Simonnot, & Morel, 2014a; Huot, Simonnot, Marion, Yvon, De Donato, & Morel, 2012; Huot, Simonnot, Watteau, Marion, Yvon, De Donato, & Morel, 2014b)."

Jan 1, 2016

By A. C. Elliott, A. J. Lafreniere

THE Hamilton Works of The Steel Company of Canada is a fully integrated steel plant with an annual capacity of three million tons. Located on the south shore of -Hamilton bay, it is in the centre of Hamilton's industrial belt. The heavy concentration of industrial activities found in this area, accompanied metallurgical well-known sources of pollution which are normal to urban areas is creating a pollution problem which concerns both industry and the general public. The Steel Company of Canada has recognized this problem and, accordingly, has adopted the policy of integrating suitable pollution control devices into its new installations. Much effort is also being expended to control the emissions of air contaminants from the existing equipment. At the Hamilton Works, there are two main sources of metallurgical dust emissions to the atmosphere -the Open Hearth furnaces and the Sinter Plant. Of these two, the Open Hearth furnaces are, undoubtedly, the largest single source of

Jan 1, 1962

By W. K. Gummer

"THE LOCATION of Canada's present aluminum industry is determined by availability of hydroelectric power, and ready access to ocean transport facilities. The chief raw material for the production of the metal is imported by ship over several thousand miles of water. In times of freedom of shipping and uncontested movement this provides the industry with its cheapest method of operation. However, during the early part of the last decade the general conditions of ocean and rail transportation were such that interest in the treatment of materials other than bauxite was greatly stimulated. This was the case not only in Canada, of course, but in most other countries.Canada has no deposits of bauxite and much research was carried out on other aluminous materials, chiefly silicates, in an effort to develop more or less economic and feasible methods of treatment. In the United States, this research was considerably more extensive. Some projects were early shown to be of little or no value, whereas others, including the widely publicized lime-sinter and soda-lime-sinter methods, became important. In North America, however, apart from the application of the sinter method to the hitherto waste-product (red mud) of the normal Bayer plant operation, none of these processes contributed appreciably to the production of aluminum during the war. In certain European countries, on the other hand, largely because of their situation with regard to bauxite deposits, they had a more general application, and Germany, for example, produced alumina from clay, ashes, and slag by at least four methods."

Jan 1, 1952

By R. D. Brown

The first step in achieving a rationalization of Canada's crazy patch-work quilt of mining taxes and policies was achieved with the release last November of a major federal-provincial report on the taxation of the Canadian mining industry. The Report, prepared by a group of federal and provincial civil servants, sets out a concise and informative discussion of the major taxation and incentive issues facing the mining industry, and puts forward major recommendations for more rational and moderate taxation policies. It will be considered by federal and provincial Finance and Resource Ministers for possible action by the respective governments. The Report was prepared in response to a directive from the federal and provincial First Ministers in February 1978 to review the federal and provincial taxation of the resource areas. Although the Report is more successful in identifying problems rather than concrete solutions, and reflects some continuing differences of opinion between the governments involved, it does represent an important first step in a comprehensive review of our resource tax policies. This article summarizes the Report, which is some sixty pages in length. Although a detailed discussion of it is beyond the scope of this article, the report itself is recommended reading for those concerned about the current state of the Canadian mining industry.

Jan 1, 1979

By B. Yu, Y. O. Oyediran, M. Robart

"This paper presents the latest flotation development testwork conducted in 2015 on the ‘B Zone’ samples from the Strange Lake Alkalic Complex (SLAC). Since the discovery by Iron Ore Company of Canada (IOC), metallurgical development has been under taken by a number of mining companies targeting various value metals, including yttrium, zirconium, niobium, and rare earths.Most recent, Quest Rare Minerals Ltd. (Quest) completed a Pre-Feasibility Study (PFS) in 2013 where the flowsheet was relatively complex and led Quest to explore alternative options. In 2014, the PFS flowsheet was simplified and one of the features introduced was pre-concentration by rougher flotation. The combined rougher flotation concentrate and slimes successfully recovered >90% TREE in 60% mass thus reducing capital cost and technical risks of the downstream hydrometallurgical processes. The latest flotation development testwork focused on achieving a pre-concentrate in which >80% TREE are recovered in 20% mass. Two separate reagent schemes, based on an ester phosphate collector (Clariant 1682) and a benzoylhydroxamic acid collector (Florrea 7510), were developed. Parameters evaluated in the development testwork included desliming, secondary yttrium and zircon collectors, depressants, temperature, conditioning temperature, time, and density, pH, sodium silicate type, cleaning, and flowsheet configuration. Both developed reagent schemes achieved the targeted metallurgy.INTRODUCTIONThe Strange Lake Alkalic Complex (SLAC) was discovered after geological survey and mapping studies by Geological Survey of Canada and Newfoundland and Labrador Department of Natural Resources between 1967 and 1980. Subsequent exploratory drilling programs by Iron Ore Company (IOC) in the 1980s found that the REE and high field strength element (HFSE) mineralization were within the central region of the SLAC which was named A Zone by IOC and later renamed Main Zone by Quest Rare Minerals Ltd. (Quest). Additional exploratory drilling outside the Main Zone by IOC and later by Quest, led to the discovery of B Zone, which was recognized as the most significant deposit of rare earth elements, yttrium, and zirconium in the SLAC. The B Zone Indicated Resources are estimated at 278.13 Mt at 0.93% total rare earth oxide (TREO) and Inferred Mineral Resources are estimated at 214.35 Mt at 0.85% TREO (Oyediran et al., 2014)."

Jan 1, 2016

By M. Greyling, C. Panaou, M. Bellino

Commonly the most frequent method of calculating the overall mass balance of a multi mineral platinum-group metal (PGM) concentrator circuit in Southern Africa has been through the use of spreadsheets, typically Microsoft EXCEL®. While there are some advantages in using spreadsheet based mass balances during the conceptual design phase of the project, their use becomes limited in the detailed design phase of the project. This paper discusses the successful application of METSIM® for mass balancing of a PGM concentrator and highlights the benefits gained during the conceptual and design phase of the project.

Jan 1, 2005

By Paul W. Kingston

In New Brunswick, during the 1970's, rocks of the Lower Carboniferous Windsor Group in the Moncton Basin of the Fundy Epieugeosyncline have been the target of intense exploration and drilling programs. Sylvinite ore was discovered in three structural basins of the Moncton Basin near Sussex through a drilling program sponsored jointly by the Federal Department of Regional Economic Expansion and the New Brunswick Department of Natural Resources. In 1973, exploration and development rights to the western end of the Moncton Basin were awarded to the Potash Company of America. One high-grade sylvinite unit, varying between 15 and 70feet in true thickness, with a strike length in excess of 5 miles, is located near the stratigraphic top of the assymetric, semi-diapiric, locally overturned anticline. Late in 1975, exploration and development rights to the Marchbank Syncline were awarded to International Minerals and Chemical Corporation (Canada) Limited. To date, a stratigraphic evaporite sequence, forming the semi-diapiric core of the syncline, has been shown to contain one major high-grade sylvinite unit averaging 70 feet in true thickness over a strike length in excess of 2 miles. Both properties appear to have potential considerably in excess of that revealed by the exploratory drilling, and both, because of numerous mineralogical, structural and stratigraphic similarities, are thought to be depositionally contemporaneous. Both potash deposits lie within 50 miles of the Saint John all-weather deepwater port, thus affording easy access to eastern and mid-western U.S. markets. Further opportunities for potash exploration in New Brunswick are considered excellent, as there are large untested areas with favourable geology and known potassium water anomalies and negative gravity anomalies occurring in the Moncton and Cumberland basins, and in the Central Basin of New Brunswick.

Jan 1, 1979

"Far from being eclipsed by petroleum and natural gas, Canadian coal continues to command wide (and apparently growing) interest.Major R & D investigations are currently heavily oriented toward coal beneficiation (e.g., cleaning and utilization of fines) and toward a broad range of studies on metallurgical coals and cokes. However, active work is also being carried out in the areas of coal geology, mining, transportation and combustion; and, in some laboratories, increasing stress has been laid on developing a number of new, essentially non-fuel uses for coal and coal products.This review summarizes the work of Canadian coal research agencies during 1966 and indicates some of the more important advances made by them."

Jan 1, 1967

By Staff

"The Weyburn Oil Field, located 80 miles southeast of Regina, Saskatchewan, was discovered by Central-Del Rio Oils Limited, in January, 1955. As of January 1st, 1959, the field had 357 wells capable of producing an estimated total of 45,100 barrels of oil per day.Highly portable, economical, drilling rigs are used to penetrate the pay at a depth of 4,400 to 5,100 feet. Presently, the complete drilling operation for an average field well, including drilling, coring, testing, and running casing, requires 12 days. Drilling procedures are conventional for a field of this depth and no serious problems exist. Central-Del Rio core the productive section of all their wells, which provides valuable information for well completions and reservoir studies. Production casing procedure is to set through the zone and perforate the productive inter-val. This was found advisable due to the lensing nature of the porosity and permeability throughout the reservoir, and to the high connate water saturation encountered in the tighter sections of the reservoir in the north and northeast areas of the field.Although a few wells in the field have produced naturally by flowing or pumping without acid treatment, it has generally been necessary to acidize the wells to make them commercial producers. To date, acid treatments appear to effect better stimulation of the limestone reservoir than fracturing treatments. Perforation sealing balls have been used as an aid in selectively treating all of the perforated interval.The majority of the field is on pump, producing at a low gas-oil ratio. The main part of the field has water-free production, with most of the water being produced in the north and northeastern area. Salt-water disposal is now available in the field through two disposal wells completed in the Basal Blairmore sand.The Midale Beds ""Marly"" and ""Vuggy"" zones form the principal reservoir, which is a stratigraphic trap, with the north and northeast edges terminated by a porosity and permeability pinch-out and the south-west and west edges bounded by water-laden porosity. There is no evidence to date of a gas cap. The reservoir apparently is producing on a fluid-expansion-type mechanism. The increasing water production in wells on the southwest and west edges of the field indicated water encroachment from these directions, and suggests some recovery energy may be available from this source.The total probable ultimate remaining recoverable reserves have been estimated at° 332,469,000 barrels of oil. Markets have not been able to keep up with the rate of development of the medium crude re-serves. However, it is felt strongly that substantial additional markets for Weyburn medium crude will be developed by the producers in the near future at realistic wellhead prices."

Jan 1, 1959

By Terry A. Lee

The grade of mineral resource estimates underpin all major economic considerations of mining prospects. While there are reporting requirements to satisfy when stating a mineral resource estimate, an examination of NI 43-101 style reports suggests that authors believe that there are a number of ways of addressing these requirements. As a reader of these reports, some processes are helpful and others are not so in getting a real appreciation of how realistic is the mineral resource estimate. Critical to the quality of the mineral resource estimate is how realistic is the economic mineral concentration component. In many cases, this parameter is called grade. The industry experiences increased difficulty in achieving realistic grade estimates as the sample grade variability increases. The level of transparency in a mineral resource estimate is very much a function of the competence of the author. An objective presentation of the critical data, such as grade sampling variability can assist a reader in determining if the geology of the mineral concentration is adequately understood and how realistic is mineral resource grade estimate. This paper has considered 75 NI 43-101 style reports released in the past 2 years. The review demonstrates features that were helpful in determining how realistic the mineral resource grade estimate is. If there is insufficient transparency in a report, there is a high probability that the mineral resource grade estimate will not be realistic.

Apr 1, 2005

By Robert B. Parsons

"Originally intended to be implemented in 1977, but actually introduced effective May 6, 1974, the earned depletion regulations have been substantially refined and modified since their appearance on the Canadian tax scene, so that this important legislation now consists of a highly complicated set of rules which even the most astute follower of tax law has considerable difficulty sorting out!This month, Tax Notes attempts to cut through this bewildering array oj regulations, in reviewing the main features of the earned depletion allowance applicable to mining operations. Despite the phase-out of earned depletion allowances for most oil and gas operations as part of the federal government's new National Energy Program, earned depletion provisions are still alive and well for the mining sector, although they might well be slowly strangling to death in their own entanglement of complexity!"

Jan 1, 1981