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By Hugh M. Roberts

DEVELOPMENT at Steep Rock lake has given rise to renewed interest in the geology of the iron ore deposits in the Lake Superior Region and has implications of no small moment bearing upon methods of exploration in the Precambrian Shield generally. Following upon the Regional Lake Superior meeting of the American Institute of Mining and Metallurgical Engineers in August, 1941, the authors prepared a paper on the Steep Rock deposits, which appeared in the A.I.M.E. publication, Mining Technology, for January, 1943. Between Januar7 and April, 1943, exploration at Steep Rock was continued by means o vertical, Mesabi-type churn-drill holes put down from the ice. This drilling has enlarged the tonnage of ore previously known and has disclosed further facts relating to the origin of the ore. The added evidence, we believe, goes to support the hypothesis that the deposits were formed by a process of replacement due to upward-moving, iron-bearing solutions which came in as igneous after-effects. Accordingly, in presenting the subject to the Canadian Institute of Mining and Metallurgy, it seems best not to change our first explanation, but to prefix the original paper with an interpretation of the results of the more recent explorations completed after its publication.

Jan 1, 1943

TSUG Presentation Overview What/Who we are? Objectives & Mandate How to become a member (who qualifies)? Meeting Agenda?s & Frequency Q & A SMART is an association of mining companies that meet regularly to coordinate the technology development needed by the mining industry. Since 1995, the member companies and institutions have directed research and influenced the manufacturers and suppliers to improve surface mining technology and services. SMART actively supports learning seminars, collaborative research projects, and user groups. Members of SMART include some of the major surface mining companies in North America and Australia. These companies have recognized the value that collaboration can bring to the needs of individual organizations as well as the global mining industry.

May 1, 2008

"3.1. IntroductionAmong the six platinum-group elements (POE), four have identical cubic symmetry, two identical hexagonal symmetry (Table 3.1). Despite crystallographic differences, there is a clear relationship expressed in the chemistries of the POE: they tend to be mutually soluble in one another and can frequently substitute for one another in compounds with other elements. This chapter consolidates the data on phase relations of the POE and the compounds they form with elements selected for their known or potentially important mineralogical significance- As, Bi, Cu, Fe, Hg, In, Ni, Pb, S, Sb, Se, Sn and Te-together with selected data for the occurrence of POE in certain elements such as Au and Ag, and compounds such as FeS. Resources used to compile the data are those available from the chemical, mineralogical and metallurgical literature. First each element is discussed, with composition limits of solid solutions drawn from binary phase diagrams. Single element data are followed by a discussion of the relevant binary systems and a tabulation of data for binary compounds found in those systems (Table 3.2). Tables and diagrams for the ternary and quaternary systems for which information is available follow, and finally the very limited information on the solubility of POE in mineralogically important elements and compounds is presented.The chemical, mineralogical and metallurgical literature on the unary and binary systems is extensive and widely scattered in many languages and publications; fortunately, most of the data needed to compile this chapter can be found in reliable compendia. The most useful and most recent of these works is by Moffatt (1979), because it provides a ready index to all material relating to binary systems listed in previous compendia; furthermore, the Moffatt compendium will reportably be kept up to date by annual supplements."

Jan 1, 1979

By Robert B. Parsons

"The annual onslaught of provincial budgets and tax changes is complete, and once again the Canadian taxpayer is being asked to dig deeper into his pocket to fund old and new programs. It is noteworthy that 1987 tax reform promised lower taxes, but a broader fax base. Five years later, we still have the broader tax base, but the lower faxes have gradually crept up to pre-tax reform levels. Surprise! Surprise!IntroductionThe last edition of Tax Notes commented on some important proposals announced in Manitoba's 1992 budget. In this issue, Tax Notes summarizes the 1992 budget proposals of British Columbia, Ontario and Quebec. These budgets reflect the continuing trend of transferring responsibilities and the related costs-from the federal government to the provinces. As well, the budget papers bear witness to the respective governments' political stripes. British Columbia, Ontario and Quebec are seeking higher tax revenues. Only Quebec continues to acknowledge the importance of the mining industry in its annual budget documents."

Jan 1, 1992

By Lynn C. Fister

"Coal is rapidly becoming a major alternative to oil. According to the World Coal Study Final Report, total world coal trade could approach one billion tons annually by the year 2000. To facilitate the increased production and export market potential of the coal producing countries, advancements must be made to improve the transportation systems. Coal slurry pipeline systems could play a significant role in achieving these market forecasts.There are three major components to a coal slurry system the preparation plant, the pipeline and the dewatering plant. The experience and expertise gained from the Consolidation Coal Company system in Ohio, the Black Mesa system in Arizona and ETSI's Coal Evaluation Plant demonstrate that slurry pipeline technology is proven and available to meet the coal transport challenge.The costs of transporting coal by slurry pipeline can offer significant savings, as about 70 per cent of its costs are fixed. The reverse is true for railroads, where 75 to 80 per cent of the costs vary with inflation. All forms of transport-rail, barge and pipeline-will be required to move the massive volumes of coal. Coal slurry systems can provide a viable transport alternative.IntroductionThe importance of coal as a major alternative to oil is now well known and accepted throughout the world. Increasing oil prices over the last eight years have had a serious effect on national economics, particularly in those countries that are heavily dependent on oil. Coal can replace oil as the principal fuel source which could support world economic growth over the next two decades. This is the main conclusion of the World Coal Study (WOCOL) Final Report, published in May 1980.The product of that report was a result of considerable deliberation by key industry leader s and energy experts. The underlying message of the World Coal Study is that our energy and economic problems can be faced with confidence if coal use doubles by the early 1990s and triples by 2000, and if steam coal trade expand s considerably."

Jan 1, 1982

By Norman Lecuyer, Jacque Nantel

"The Chadbourne Project, located within the limits of the town of Noranda, Quebec, will make use of backfill materials to fill the voids left by the mining of stopes and pillars. A series of tests were conducted on different mixtures of slag and pyrrhotite tailings materials to evaluate their properties. The tests are described and some pertinent results are given in the paper.IntroductionThe Chadbourne Project is located in the centre of the Town of Noranda, Quebec, with houses as close as 120 m from the blasting operations. The ore is mined using the vertical crater retreat method. The voids left by mining activities will be filled. A program of pillar recovery will follow.Considering the proximity of houses and the need to recover pillars, the backfill program must be carefully laid out. No subsidence can be tolerated on surface.With these objectives in mind, a test program was undertaken by Nantar Engineering Limited and Queen's University to evaluate the possible ba ckfilling alternatives available to Chadbourne. One of the possibilities retained was the use of a backfill composed of broken slag material from the Horne Smelter and pyrrhotite tailings deposited on the Horne's pond a number of years previously.The back fill used at the Horne Mine until the mine closed in 1975 was composed of a mixture of 97% granulated slag and 3% pyrrhotite tailings. The tests leading to its use underground at the Horne Mine were described by Patton in 1952. The structural properties of the Horne backfill were ""intuitively"" known; it was agreed by all at the Horne Mine that the backfill was behaving remarkably well. Some were labeling it ""the best backfilling material in the world"". Its strength was said to be that of a weak concrete. All of the preceding indicate that the Horne backfill had never had its structural and other properties determined in the laboratory."

Jan 1, 1983

By Peter Harben

"This paper discusses the benefits of industrial minerals, their sources of supply, price and marketing trends, and their increasing use as substitute materials and ""strategic"" minerals. IntroductionKaolin finds have yet to spark the kind of frenzy associated with the 1849 California gold rush; no dolomite deposit has ever gained the notoriety of the Comstock Lode; and few industrial minerals are counted among the currently fashionable list of "" strategic mineral s"". Nevertheless, the glamorous zhine associated with metals may be somewhat superficial; further digging provides perhaps the real foundation of modern society - industrial minerals.They are often tagged as common, everyday materials that are simply dug out of the ground, crushed and hauled to a local point of consumption. Although this description is accurate in the case of road aggregates, sand and gravel, and the like, there are many exceptions to this rule. The term industrial minerals is rather nebulous, covering as it does the mundane and esoteric, the chemically active and the refractory, the $2 and the $10m-a-ton product. All of these minerals influence every facet of modern life from fertilizers to fire retardants, ceramics to cars, construction to clothes, and toothpaste to tennis courts. Their usefulness is well illustrated by the variety of industries they serve; the main ones are listed in Table 1. It is now time to dismiss the notion of non-metallics as the ""third world"" of natural resources business after the metallic and energy products by dispelling some of the myths regarding abundance, variety and value of the group's sixty-plus products."

Jan 1, 1982

By P. R. Cook

Thunder Bay Terminals' plant, now in operation, cost about 70 million dollars and was completed on time and under budget. The paper is the project manager's account of this accomplishment. From site selection through feasibility, engineering and construction to realization, he emphasizes the necessary philosophies for the control of time and money. The computer as a tool is discussed, as well as techniques for procurement.

Jan 1, 1979

By P. S. Daly

"The purpose of this paper is to describe the types of instrumentation used at Sherritt Gordon's Ruttan Mine to monitor the"" effects of mining. The aim of the monitoring program is to establish parameters to achieve a maximum ore recovery with minimum dilut ion in a safe environment.The copper-zinc Ruttan Mine is in northwestern Manitoba, approximately 760 km from Winnipeg (Fig . I) . Production commenced in 1973 from the open pit at the rate of 10,000 tons per day. Pit bottom lies 58 metres above the first mine level. Underground development has overlapped with open-pit mining throughout. The open pit was phased out in the latter part of 1980.Underground production began in early 1979. The mining method employed in the first lift is sub-level blasthole open stoping with delayed hydraulic filling. Large-diameter (6.5-in.) holes are being drilled in the crop stope area and are also planned for some other areas for vertical retreat mining into a slot. GeologyThe orebody consists of numerous sulphide lenses of variable size, geometry and geology . The lenses occur within volcanoclastic host rocks which exhibit a strong variability in intensity and type of alteration and structural characteristics. Stope design and sequencing were based on these complex geological factors."

Jan 1, 1981

By R. Simard

"Conventional exploration strategies identify many mineral deposits as potentially interesting, although only a few of them turn out to be of economic importance. In the context of exploration for sulphide nickel deposits in the Canadian Shield, a decisional model, based on a statistical study of parameters relative to nickel deposits as well as to barren sulphide occurences, has been developed.Because such geophysical variables as gravimetry, aeromagnetism and topography could be related to the relative importance of nickel-bearing deposits, a statistical analysis of 13 such variables was carried out for 98 targets which were considered promising after conventional exploration. Among these 98 targets are36 sulphide nickel deposits in the Canadian Shield and 62 drill-tested non-economic occurrences. The results of this study led to the development of a linear logistic model that permits evaluation, for each of the targets, of the probability of finding a nickel deposit of potential commercial interest. This decisional model can thus complement conventional exploration strategies.RésuméLes stratégies conventionnelles d'exploration définissent un très grand nombre de cibles comportant un inténet minier potentiel dont seules quelques-unes correspondent à des gisements économiquement importants. Dans Ie cadre de l'exploration des dépôts nickélifères du Bouclier Canadien, nous avons défini un modelé de décision fonde sur l'étude statistique de divers paramètres relatifs tant aux gisements d'importance qu'aux cibles dites stériles.Ayant fait l'hypothèse que certaines variables géophysiques (gravimétrie, aéromagnétisme et topographie) peuvent suffire à fournir des indications sur l'importance relative d'un gisement nickélifère, nous avons entrepris l'analyse statistique de 13 variables évaluées sur un échantillon de 98 cibles considérées comme potentiellement intéressantes par les stratégies conventionnelles d'exploration. Ces 98 cibles se composent de 36 dépôt nickélifères d ‘importance recontrés sur tout Ie Bouclier Canadien et de 62 cibles stériles reconnues par forage. Nous avons défini à l'aide de ces données un modèle logistique linéaire. Ce dernier nous permet d'évaluer pour chacune des cibles les chances de trouver un gisement. Ce modèle de décision peut done s'inscrire comme outil complémentaire aux stratégies conventionnelles d ‘exploration."

Jan 1, 1980

By John A. Meech

"Oleic acid flotation of Mount Wright thickener underflow tailing material has been shown to be capable of increasing plant recovery by 3%. High levels of oleic acid addition (1.5 kg/t) are required, which limit the economic practicality of the system at this time. Nevertheless, from a technical viewpoint, the process is stable with respect to extreme fluctuations in oleic acid requirements, pulp pH and pulp temperature. Methods to reduce the average consumption of oleic acid need to be found. One technique that merits further testwork uses the ""piggy-back"" principle to float hematite fines with coarsegrained hematite particles.IntroductionWith most large-scale iron mining operations treating specular hematite ores, flotation is not often conside red a necessary processing step. The bulk of the iron minerals can be concentrated by gravity techniques and the generation of fines can be minimized because of the course- grained nature of the mineralization. Nevertheless, production of some fine material is unavoidable, and recovery of iron from this fraction by spirals is poor (10-30%).When the proportion of the iron in these fines becomes excessive, alternative methods to conventional spirals are considered(11), Many of the techniques that have been developed suffer from either poor recovery (e.g. the Reichert cones at 36010 recovery)(11) or low throughput rates (e.g. wet highintensity magnetic separation)(12), Flotation is often passed over because of excessive reagent costs, pollution problems and/or balling difficulties from the reagents used.However, of all the processes available, flotation can yield high recoveries (60-90%) at reasonable throughput rates with excellent process control features (reagent addition and/or cell level). The key parameter is reagent cost.This paper describes testwork on the use of oleic acid to float hematite from the fine fractions of the Mount Wright concentrator tailing. The concentrate product from this plant is directly shipped, so no balling problems exist. As well, oleic acid may be considered a lesser pollution hazard than many of the cationic collectors used in other iron ore flotation systems. A reduction in fine hematite slimes discharged as tailing into lakes may also reduce environmental damage."

Jan 1, 1981

By R. Vracar, D. Sinadinovic, Ž. Kamberovic

The paper presents a study on the oxidation of polymetallic gold ore by oxygen in an autoclave. It presents optimum parameters of autoclave leaching of sulphide refractory ore in self-generated sulphuric acid solutions aiming to get products with favourable technological characteristics from which precious and other useful metals can be recovered. A high partial oxygen pressure (1.5 MPa to 2 MPa), high leaching temperature (190°C to 200°C), pulp density 80 g/L to 240 g/L, ore fraction size 76 µm and leaching time up to 4 hours yield good results in rich ores. The full extent of copper and zinc conversion as well as a high extent of iron conversion has been achieved, while lead, gold and silver and a minor part of iron remain as a solid residue among gangue minerals.

Jan 1, 2001

By Sean McClenaghan

Significance Setting Size Production Value History of Discovery Zn and Pb at Austin Brook Brunswick Belt Exploration Discovery Hole Geology Structure Metal Zonation Directed Research Incremental Ores Precious metals Closure and Beyond Mining Remnants Tailings

May 1, 2013

By Robert B. Parsons

"The budget that was tabled by Finance Minister MacEachen on November 12, 1981 will result in a major tax reform of Canada's income and sales tax systems, the likes of which have not been witnessed by taxpayers since 1971. All segments of the economy will be affected one way or another by the far-reaching budget proposals; the mining industry did not escape untouched.Important changes will be introduced which will alter some of the fundamentals of structuring mineral resource ventures in Canada. This month, Tax Notes examines these changes, and also summarizes the other highlights of this key federal budget.IntroductionFinance Minister MacEachen's budget, with its lower personal tax rates, loophole plugging and tax shelter bashing, represents the biggest shakeup in our tax system since tax reform in 1971. In his budget, presented in the House of Commons on November 12, Mr. MacEachen proposed substantially lower tax rates for middle and upper income individuals, with the top federal and provincial tax rate dropping to about 50%, but in return he eliminated most of the opportunities for individuals, and corporations, to reduce or defer taxes through a wide variety of tax shelter and tax planning mechanisms.Although many of those budget proposals that dealt with the resource industries focused on the implementation of the September 1, 1981 agreement reached by the federal and Alberta governments concerning the National Energy Program (see Tax Notes in the December 1981 issue of the Bulletin), the budget also contained some proposed amendments that would have significant implications for investment in the mining industry.This month, Tax Notes examines these latter proposals, and also summarizes very briefly those budget proposals which are not unique to the resource sector."

Jan 1, 1982

By K. Swedburg, M. Samuels

"The expansion of the concentrator at New Gold’s New Afton copper-gold mine in British Columbia, Canada, completed in 2015, included an increase in the required retention time of the cleaning circuit. On site pilot testing of a Woodgrove Staged Flotation Reactor (SFR) had shown that a high grade copper concentrate would be produced with excellent recovery. The SFR was selected rather than conventional tank cell technology based on the much smaller footprint (which rendered a separate and expensive building extension unnecessary), high concentrate grades demonstrated in testing, and the lower energy requirement. Three SFRs, each capable of taking a nominal feed of 700 cubic meters per hour were installed and commissioned 10 months after the receipt of order. The SFRs operate in series and all of the cells produce a final concentrate typically grading 32% Cu, while the overall SFR stage recovery averages 55%. The tailings from the SFRs are treated in the original conventional three-stage cleaner circuit where the remaining values are recovered in a concentrate grading 28% Cu. Design production was achieved within days of the initial start-up of the SFR circuit.INTRODUCTIONThe New Afton concentrator, located near Kamloops, British Columbia, Canada processes a copper-gold ore with a designed head grade of 0.96% Cu, 0.72 g/tonne Au, and 2.22 g/t Ag.The New Afton Mine is a block cave mining operation. Ore is undercut from the bottom up and removed at the extraction level from a grid of draw points. Ore is trammed to the ore passes by underground loader and dropped to a haulage level for transport by trucks to the gyratory crusher. From the crusher, the ore is conveyed to the mill via a 4.5 kilometre long conveyor system. Block caving was chosen for the New Afton deposit because the underground infrastructure could be built below the historical open pit of the Afton Mine (a previous operation of Teck Resources) and this method is favorable to large-scale low-cost mining.The New Afton deposit is a copper-gold, alkalic porphyry system. Hypogene mineralization is characterized by discontinuous copper sulphide veinlets and disseminations, principally chalcopyrite and minor bornite, along with pyrite as the second most dominant sulphide. Gold particles vary in size from 5 µm to 40 µm and occur as native gold and electrum, associated mostly with the chalcopyrite grains and never with the pyrite. In some instances, a second alteration phase has resulted in the copper sulphides being replaced by tennantite-tetrahedrite locally and along faults that transect the mineralized body. The design head grade of arsenic is 244 PPM, although the presence of tennantite is inconsistent and can vary from trace levels to 15% of the total copper. No arsenopyrite is present in the hypogene ores. Supergene mineralization, consisting of native copper with accessory chalcocite occurs in minor amounts along faults and highly oxidized near-surface portions of the deposit."

Jan 1, 2016

By N. H. J. Freire, D. Majuste

In this paper, the effects of some organic compounds on the current efficiency, cell voltage and specific energy consumption during nickel electrowinning, and on the deposit features (morphology, crystallographic orientation and nanohardness) were described. The organics tested here (extractant, diluent, flocculant, lubricating oil and acid mist suppressant) are currently used in industrial plants. The results indicated that only the flocculant and acid mist suppressant exhibit relevant negative impacts on the current efficiency and energy consumption. The current efficiency dropped from 93.6 % (organic-free solutions) to 86.0 % and to 92.8% in electrolytes containing 100 mg.L-1 of acid mist suppressant and flocculant, respectively. At this concentration, their addition to the electrolyte led to increases of the specific energy consumption in the order of 18 % (acid mist supressant) and 2 % (flocculant). Cyclic voltammetry showed that Ni nucleation occurs at more negative potentials at 50 and 100 mg.L-1 of these organics in the electrolyte, thus indicating an inhibition of the deposition process. The deposit quality decreased at the higher concentration of all organics, when more hydrogen pitting was observed. The acid mist suppressant caused delamination of the Ni deposit at 50 and 100 mg.L-1. The addition of 100 mg.L-1 of flocculant and acid mist suppressant to the electrolyte increased the nanohardness of the deposit around 31 and 72%, respectively. The increase in Ni deposit hardness may lead to a decrease in the material ductility, thereby affecting the stripping and cutting of Ni sheets. Our findings may be helpful since strong adverse effect of some organics that may be present in the electrolyte were identified, thus the industry can control and optimize the organic´s dosage in the corresponding operations.

Jan 1, 2016

By P. Garritsen, J .. A. Blanco, M. C. Bell

"By 1994, Inco Limited will lower sulphur dioxide emissions from the Copper Cliffsmelter by 60% to 265 000 tonnes/year, primarily through implementing two key process changes. First, new milling technology will permit economic rejection of additonal pyrrhotite prior to smelting. Second, a bulk coppernickel concentrate will be oxygen flash-smelted, thereby eliminating the existing multi-hearth roasters and reverberatory furnaces . All copper will be recovered in the matte separation plant as a nickeliferous chalcocite, and will be oxygen flash-smelted for blister production. This paper outlines the development of the project and describes the process, including the flash furnaces, new sulphuric acid plant and additional oxygen plant.IntroductionInco 's SO2 Abatement Program will lower sulphur dioxide emissions at Sudbury from the current levels of 685 000 tonnes per year to 265 000 tonnes per year by 1994 as required by Ontario' s countdown on acid rain regulations.It is the high tonnage of sulphur mined that creates the magnitude of the SO2 emission problem at Sudbury. At a production rate of 240 million pounds of nickel per year, Inco mines 12 million tonnes of ore. At 10% sulphur it mines 1.2 million tonnes per year of sulphur. If Inco did not fix any of this sulphur it would be emitting 2.4 million tonnes per year of sulphur dioxide-about as much as all other Canadian emissions. Today, however, Inco is already fixing 70% of the SO2 in ore, in several ways : mostly as sulphur in pyrrhotite rejected to tailings in the milling operations; as acid from the roasting of pyrrhotite and some nickel concentrate at the Iron Ore Recovery Plant (lORP) and some as liquid S02 from the copper flash smelting furnace. By fixing 70% of the sulphur the current allowable SO2 emission levels of 685 000 tonnes per year is met. Total sulphuric acid production is currently 450 000 tonnes per year and in fact, the 10RP operation is being continued only to maintain established acid markets.Historically emissions have been reduced from the 2 000 000 tonne per year level to the current level of 685 000 tonnes per year by rejecting pyrrhotite from the smelter feed, and 70% of the SO2 containment problem at Sudbury has already been addressed.While Inco's profits are large at current nickel prices, most people have forgotten that back in 1982 Inco was losing a million dollars a day. Inco did make a dramatic response to this economic stimulus. The Ontario Division increased productivity by 65% and lowered costs to become the lowest cost nickel producer."

Jan 1, 1990

By F. J. Macias, A. Bruland, F. E. Dahl

"Tunnelling by use of Tunnel Boring Machine (TBM) is gaining a greater presence as a suitable excavation method. Disc cutter consumption has a strong influence on performance and cost when using TBMs and the influence becomes even more relevant in hard rock. Furthermore, good predictions of TBM performance and cost facilitate the control of risk as well as avoiding delays and budget overruns. Since abrasive wear is the most common process affecting cutter consumption, good laboratory assessments are needed. A new abrasivity test method called Rolling Indentation Abrasion Test was developed. The goal of the new test design and procedure is to reproduce wear behaviour on hard rock tunnel boring in a more realistic way than traditionally used methods by introducing wear by rolling contact on intact rock samples. INTRODUCTIONHigh investments are involved in the tunnelling industry, especially in Tunnel Boring Machines (TBMs) projects. Performance predictions and cost estimations are crucial for planning and risk management of TBM projects. Cutter consumption has a large influence in terms of time and cost, and an even greater effect in case of hard rock projects. Many factors are influencing the amount of cutters consumed in hard rock TBMs. Normal TBM operation results mainly in abrasive wear on the cutters and appropriate methods for abrasivity assessment are needed. Rock abrasiveness cannot be considered as an intrinsic property and the complete tribological system should be considered in addition to the geological properties of the rock.In the present paper, a new test method for abrasivity assessment in tunnel boring called Rolling Indentation Abrasion Test (RIAT) is presented. The traditionally used test methods for determination of rock abrasiveness uses sliding or impact contact in order to cause wear while the RIAT introduces rolling contact on intact rock samples. The ambition of the new test device is to have a reliable method to evaluate the cutter wear in hard rock tunnel boring by reproducing wear behaviour on rolling disc cutters in a more realistic way. It has been established by many authors that the abrasion of a cutter ring is proportional to its rolling distance (Rostami, 1997; Bruland, 1998). In the present work, the weight loss of a mini-cutter ring is measured subsequent to testing in order to evaluate wear in the rolling process and could hence be related to cutter ring wear. Indentation of the tools in the intact rock sample is considered as an indication of the surface hardness of the rock or the resistance to indentation by rolling."

Jan 1, 2015

By Robert B. Parsons

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

Jan 1, 1991

By B. K. Mishra, Avijit Biswal, B. C. Tripathy, Abhijeet Singh, K. Sanjay, T. Subbaiah

We studied theeffect of anode substrates such as pure lead (Pb), lead antimony (Pb-Sb), and lead-silver (Pb-Ag) on the structural and electrochemical properties of electrolytic manganese dioxide (EMD). X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and chemical analyses were used to determine the structural and chemical characteristics of the EMD samples. The charge-discharge profile was studied in 9 M KOH using a galvanostatic charge-discharge unit. In all the substrates the current efficiencies were more than 99% except with Pb-Sb where it was 90%. Results revealed the nature of the substrate strongly affected the morphology of the deposited material which in turn affected the electrochemical properties of the EMD samples. XRD analyses revealed that the nature of the anode did not affect the crystal structure of the deposited EMD and all the samples were predominantly ?-MnO2, which is electrochemically active for energy storage applications. The EMD deposited on lead substrate showed superior discharge capacity of 245 mAhg-1 when compared with other substrates.

Jan 1, 2014