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By J. Shibata, N. Murayama, H. Yamamoto

As one of effective usages of wastes discharged in the non-ferrous metal industry, the syntheses of AlPO4-5 and hydrotalcite were carried out using aluminium dross as a raw material. AlPO4-5 is an aluminium phosphate condensate with properties of zeolitic materials and large pore size. Hydrotalcite is an inorganic anion exchanger and has a layered structure of complex hydroxide. They were synthesized in an autoclave at high temperature and pressure. Various physical properties such as crystal structure, surface texture, and specific surface area were measured. AlPO4-5 can be synthesized from aluminium dross under hydrothermal conditions at 180°C-200°C, and 3h. At the same time, AlPO4-34 and non-porous AlPO4 were also formed as by-products. The crystals of AlPO4-5 have a hexagonal structure. Lt is desirable to heat the reaction product at around 550 °C to remove tri-ethyl amine. The specific surface areas of the reaction product before and after heat treatment at 550°C were 17.9m2/g and 358m2/g, respectively. Hydrotalcite can be obtained by a co-precipitation method from the aluminium dross and waste MgCl2 solution discharged in the aluminium regeneration process. Small amounts of SiO2, Al2O3, and Fe2O3 remain in the reaction product as an impurity component. The interlayer distance of the obtained reaction product is about 0.3 nm. Hydrotalcite changes to Mg-Al oxide during calcination at 500 °C for 3h, and then hydrotalcite is formed again by a rehydration operation. The physical properties of the reaction products obtained from the wastes were very similar to those from fresh reagents.

Jan 1, 2004

By Ray Mason

Marathon PGM Corporation?s PGM-Cu Project in Northwestern Ontario (Figure 1.0) serves as a case study to describe the process involved in advancing a deposit from grass roots exploration to the completion of several feasibility studies and the parallel commencement of environmental permitting. Through the following examination of historical exploration activities, it is clear that these activities are directly related to economic stimulus, mostly measured by downturns in the mineral industry. Other factors that influence the success of exploration advancing to feasibility and new mine development includes the ownership of the mineral claims, which also changes under these economic influences and the crucial role of interactions between the Company, the Crown and First Nations. The Marathon PGM-Cu deposit is hosted within the Eastern Gabbro Series of the Proterozoic Coldwell Complex, which intrudes and bisects the much older Archean Schreiber-Hemlo Greenstone Belt. The sub-circular complex has a diameter of 25 km and a surface area of 580 km2 and is the largest alkaline intrusive complex in North America (Walker et al., 1993). Mineralization at the Marathon PGM-Cu deposit is part of a very large magmatic system that consists of at least three cross-cutting intrusive olivine gabbro units that comprise the Eastern Gabbro Series of the Coldwell Complex (Figure 3.2.4-3). In order of intrusion, the three gabbroic units consist of (1) Layered Gabbro Series, (2) Layered Magnetite Olivine Cumulate (LMOC) and (3) Two Duck Lake (TDL) Gabbro. The relative size and abundance of the gabbroic units decrease in the order Layered Gabbro Series>TDL Gabbro>>LMOC. Late quartz syenite and augite syenite dikes cut all of the gabbros but form a minor component of the intrusive assemblage.

May 1, 2010

By R. J. Labine, D. I. Brisbin, R. Roussain, P. R. Coad

"Abstract - The Owl Creek Mine is located near the west end of the Neo-archean Abitibi greenstone belt, 17 km northeast of Timmins, Ontario, and 4 km north of the Destor Porcupine fault. Gold occurs in epigenetic quartz veins and their pyritic wallrocks in two zones within a package of east striking, steeply north dipping, volcanic and sedimentary rocks. At the West Zone, 1 729 603 t of ore with a grade of 4.83 g/t Au (268 587 troy oz.) were produced from an open pit centered on a wedgeshaped unit of Tisdale Group basalt that occurs between two overturned, south facing units of Porcupine Group graywacke and argillite. Basalt/graywacke contacts are locally marked by graphiticcarbonaceous argillite, strike-parallel faults and massive quartz veins.Deformed quartz+/-ankerite veins occur along the graphitic sedimentary/volcanic contacts and in gently to moderately dipping fractures in basalts, and, to a lesser extent, in graywackes. Veins also occur sub-parallel to steeply dipping 070° foliation. Altered host basalts are composed of iron carbonate, sericite, quartz, carbon, chlorite and disseminated pyrite. Gold occurs as inclusions in pyrite, and less commonly as free gold in fractures and along graphite-quartz grain boundaries in quartz veins. Fractures preferentially developed in more competent basalts during pre- to syn-ore deformation are interpreted to have provided the permeability required for emplacement of mineralized quartz veins. Carbonaceous basalt/graywacke contacts further enhanced gold deposition by acting as chemical traps. The interaction of hydrothermal fluids with these carbonaceous sedimentary rocks led to the characteristic local darkening of host basalts due to carbon impregnation and chlorite development."

Jan 1, 1998

By Barbara Kirby

Mining Industry Human Resource Council Who we are: National Sector Council for the Minerals and Metals Sector 18-person Board of Directors Over 100 Industry Volunteers PPP - Funded by HRSDC and industry What we do: Identify national HR challenges and opportunities for the Canadian mining industry Create national solutions through collaboration, partnerships and Synergy

Oct 1, 2010

By S. Kamado

Development of new SF6 alternative cover gas with low global warming potential is strongly desired for melting and casting of magnesium alloys. We have tried to apply several kinds of HFC and HFE gases with low potential from 30 to 950 as protection gases to AZ91D alloy melt in the temperature range of 650 to 800°C. As a result, protective film consisted of MgF2 and MgO is formed on the melt surface and ignition-proof effect is sufficiently obtained at all the temperature ranges even when flow rates of mixed gases containing CO2 as a carrier gas are almost the same as those using SF6 gas. Reduction of global warming potential exceeds 98% at 650°C and 89% at 800°C in comparison with a mixed gas of CO2 and SF6.

Jan 1, 2006

By Olivia Gamache

When working in remote and extreme environments, projects are faced with new challenges for engineering and project execution. This is heightened when also working in countries with a developing environmental regulatory framework, small skilled workforce available for recruitment, and minimal infrastructure such as power, roads, and water. There is an increasing realization that social and environmental aspects need to be built into project execution. Giving proper attention to these issues during project development and execution, and maximizing opportunities is an ongoing challenge.

May 1, 2013

By John Hartlen

"The 19th century was an ""age of gold"" and Nova Scotia experienced its share of early gold rushes. Gold mining activity in the province was focussed into three ""rushes"" which occurred, approximately, in the 1860s, 1890s and 1930s; a total recovery of 1.1 million oz. Au has been recorded. The purpose of this note is simply to chronicle the technical development of gold mining and processing in the province and to comment briefly on the recently renewed interest in this precious metal. The first public discovery of gold in Nova Scotia was made by a farmer in 1860 at Old Tangier or Mooseland, and this find sparked the province's first gold rush. The mining and milling methods of the 1860s were ingenious. Initially, arrastras, crude stone-hewn grinding mills, drawn by men, mules or horses, were widely used. Nova Scotia's first conventional stamp mill was installed at Mooseland by 1862; it was comprised of four wooden stamps and is believed to have been imported from Scotland. One of the largest waterwheels of the 1860s, reportedly 16 feet in diameter and 8 feet wide with a SO-horsepower rating, was used in the Renfrew Gold District to drive gold stamps. Steam power was also employed, and many of the engines were of native construction, as was the unit at Waverley's Lake Major Company, which had a piston 1 foot in diameter by 12 feet long and was connected to a 16-ftdiameter flywheel."

Jan 1, 1999

By K. Turgeon, D. Larivière, L. Whitty-Léveillé, J. -F. Boulanger, C. Bazin

"The processing of ore containing rare earth elements leads to the production of an impure solution of these elements. The separation of the rare earths from the impurities and the production of individual elements is usually carried out by solvent extraction. The effectiveness of the extraction conditions and of the reagents is generally tested in the laboratory. This paper deals with the processing of results from solvent extraction laboratory tests planned to generate data redundancy. A method is proposed to take advantage of the data redundancy by accounting for the pH variation during the extraction. The parallel processing of several tests also allows estimating the equilibrium constants for the extraction. The proposed method produces equilibrium constants that are more reproducible than values estimated using conventional approaches. The method is illustrated with solvent extraction tests conducted on synthetic solutions of rare earth elements.INTRODUCTIONThe processing of ores containing rare earth elements (REE) usually includes the production of a concentrate of the minerals carrying the REE. These minerals, for instance monazite and bastnäsite, contain the 14 elements from La to Lu plus yttrium and scandium. As an example monazite has the general formula of (La,Ce,Pr,Nd,Sm,Eu,Gd,Tb,Dy…Lu)PO4 with a typical lanthanum content of 20-26%, cerium content of 40-50%, praseodymium of 4-6%, neodymium of 16 to 20%, and decreasing concentrations of heavier elements (Gupta & Krishnamurthy, 2005). During the processing of a REE mineral, it is generally not possible to isolate and separate a single REE from all the rest. The mineral molecules need to be broken (usually via a heat treatment followed by leaching with a base and/or an acid) to produce an aqueous solution of the REE of the ore. After purification of the solution, the REE can be precipitated as a bulk concentrate and sold to a refinery that separates the REE into particular groups of REE such as the light versus heavy REE or into individual elements such as lanthanum, neodymium, or europium oxides to yield value-added products."

Jan 1, 2016

By David Nicholls

?Overview of New Afton ?Reserves and Resources ?Geology and Mineralization ?Exploration ?Capital Project Development to Date ?Mine Development ?Processing ?Construction ?LOM ?Health, Safety, Environment and Social Responsibility Overview of New Afton ?Fully owned by New Gold Inc ?Large gold-copper porphyry deposit, amenable to block cave mining, production commencing in 2012 -1 million ounce gold reserve -1 billion pound copper reserve -Estimated 13 year mine life ?Low operating cost ?Estimated capital expenditure requirements -Spend to date ?US$200million -Remaining to be spent ?US$400milllion ?Robust economics ?Excellent location and infrastructure ?Significant cash flow contributor for the Company

May 1, 2010

By M. Redfearn

"DUST COLLECTION EQUIPMENT LIST Primary Dust CollectorModular Mikro-Pulsaire - Model 2G1-96TR Capacity: 20,000 c.f.m.Bags: Total of 288; 8' x 4 1/2"" diameterMaterial: Dacron HCE feltAir to cloth ratio: 7.55/1Bags are changed every 6-9 months. Sent to A & L Services for cleaning at a cost of less than 1/3 the price of a new bag. No new bags have been required since start-up 4 years ago.Blow hack: 35 c.f.m. at 100 p.s.i.Fan: Joy Manufacturing, Model 3300, Type 4S, Backward inclined fan.Impeller: 33"" diameter36"" diameter Inlet33"" diameter Outlet at 3200 f.p.m. velocity1945Motor:,60 H.P., 1780 r.p.m.Capacity: 23,400 c.f.m.Design:,20,000 c.f.m.,•Actual:,17,500-19,000 c.f.m. depending on bag condition.Dust Slurry Agitator: Port-a-flo Model 050-350Major Maintenance:The fan was sped up from 1830 to 1945 r.p.m. and balanced at the higher speed. Several months later the impeller destructed beyond repair. A new shaft and impeller was installed, casings straightened, and bearings reused. Unit is currently running at 1945 r.p.m. No definite cause for the impeller failure has been found, although it might be attributed to improper balancing."

Jan 1, 1976

By X. -G. Chen, K. Liu, N. Parson

"Precipitation-strengthening 6xxx alloys are widely used for building and construction and automobile industries due to their high strength, good weldability and corrosion resistance. However, their elevated-temperature properties (250–300°C) decrease rapidly due to the fast-coarsening of precipitates. On the other hand, dispersoid-hardening is one of the most efficient approaches to improve the elevated-temperature properties. Therefore, the evolution of dispersoids during heat treatment in Al-Mg-Si-Mn alloys was investigated in the present work. Various heat treatments with temperatures ranging from 300–500°Cfor up to 24 hours were performed. Electrical conductivity and microhardness were measured while optical and scanning electron microscopy combined with image analysis, were used to characterize the dispersoids. Special emphasis was placed on the evolution of the size and number density of the dispersoids under different heat treatment parameters. It was found that dispersoids started to precipitate at 350°Cfor 1 hour. Nucleation and growth were the main mechanisms at temperatures up to 400°Cwhile coarsening occurred at temperatures above 450°C. The quantitative results indicated that dispersoids precipitation reached the optimum condition after treatment at 400°Cfor 2–4 hours with a fine size and high number density, resulting in the highest hardness.INTRODUCTIONThe precipitation-hardening 6xxx aluminum alloys with major alloying elements of Mg and Si are one of the most widely used aluminum alloys for building and construction and automobile industries (Dinaharan & Murugan, 2012). In recent years, there have been increasing demands for aluminum structural components to be used at elevated temperatures (250–300°C) for different applications. However, the mechanical properties of 6xxx alloys at elevated temperature are typically reduced due to the rapid coarsening of precipitates at 250–300°C. It has been reported that the yield strength (YS) of AA6061 in the peak-aged condition drops from 276 MPa at room temperature to only 30 MPa at 315°C(Kaufman, 1999). Therefore, it is a key concern to improve the elevated-temperature properties of 6xxx alloys to expand their range of applications."

Jan 1, 2018

By K. D. Card, K. Howard Poulsen

Abstract - The Archean Superior Province craton and the Paleoproterozoic Penokean Orogen are major geological sub-divisions of the southern Canadian Shield and account for much of the metallic mineral production of North America. The Superior Province experienced a mainly Archean history involving several cycles of volcanism, plutonism, and tectonism, primarily in the Neo-archean but also including Meso-archean and Paleo-archean cycles as well. Superior Province consists of northern and southern high-grade gneiss sub-provinces and a broad central region of alternating greenstone-granite and metasedimentary belts. The sub-provinces may represent tectonic terranes assembled in the Archean by accretion processes similar to those of some Phanerozoic orogens. Most of the mineral deposits, including VMS, intrusion-related, and lode gold deposits occur in the greenstone- granite sub-provinces where they were formed in an interval of 100 million years or less around 2.7 Ga. The Paleoproterozoic Penokean Orogen comprises supracrustal sequences deposited in fault-controlled epicratonic and rifted margin settings developed on and about the Superior craton. Deposition of the ~2.4 Ga Huronian Supergroup and its paleoplacer uranium deposits in the eastern Penokean Orogen, and their pre-2.2 Ga deformation, were probably unrelated to the deposition of the ~2.1 Ga Marquette Range and Animikie groups and their major taconite iron formations in the west. However, these sequences were deformed together during the ~1.85 Ga Penokean Orogeny which resulted when an assembly of island arcs containing VMS deposits, the Wisconsin magmatic terrane, collided with the Superior block and its Paleoproterozoic cover. The Sudbury structure with its world class Ni-Cu-PGE ores was also formed at this time, possibly triggered by meteorite impact. Metallogenic patterns in the Paleoproterozoic rocks were controlled by a complex interplay of factors including tectonically controlled variations in deposition and deformation, distribution of mineralization in the Archean basement, and oxyatmoversion, the transition from anoxic to oxygenic atmospheric conditions that occurred during the deposition of these sequences.

Jan 1, 1998

By Fathi Habashi

Extraction by organic solvents is a chemical process in which metal species in the aqueous phase react with an organic reagent to form an organometallic com- plex, thus, the metal species leave the aqueous phase and enter the organic phase from which it can be stripped back in the aqueous phase to obtain a pure and a concentrated solution. The metal in the organic phase is not bound to carbon atoms as in organometallic compounds but to oxygen, nitrogen, sulphur, or hydrogen by a co-ordination (dative) bond (Habashi, 1999).Solvent extraction was used for the first time in hydrometallurgy in connec- tion with the special and urgent materials requirements of nuclear energy during World War II. A plant was constructed in the United States for the preparation of high-purity uranyl nitrate solution. In this plant, the yellow cake (a high-grade sodium or ammonium uranate) was dis- solved in HNO,, and uranium was selec- tively extracted by ether then stripped by water to give a concentrated solution of pure uranyl nitrate. This was gradually followed by developing methods for other high-priced metals such as plutonium, thorium, niobium, tantalum, zirconium, hafnium, boron, beryllium, and molybde num. The second step took place in the 1960s when solvent extraction was applied for the first time to extract a rela- tively cheap metal-copper. At present, solvent extraction technology is wide- spread, well accepted, and highly efficient. Solvent extraction had its origin in the discovery, by Christian Friedrich Bucholz (1770-1818) in 1805, that uranyl

Sep 1, 1999

By H. E. Frimmel

Most of the gold in the Late Archean Witwatersrand Basin is of detrital origin but, in its present form, it is metamorphosed. The only relict detrital features preserved are the morphological characteristics of some placer gold particles. Regional burial metamorphism in the shallower and deeper levels of the Witwatersrand Supergroup reached temperatures around 300°C and 350°C at pressures between 2 kbar and 3 kbar, respectively, estimated from phase relations, chlorite-chloritoid exchange thermometry and chlorite thermometry. Metamorphism of the gold involved compositional homogenization of individual gold particles and partial recrystallization. Various infJ.1tration events caused the partial mobilization of the gold at slightly lower temperatures, between 240°C and 300°C. These infiltrations can be related to crustal extension during the deposition of massive carbonate sequences of the Transvaal Supergroup (around 2.5 Ga), and later to the emplacement of the Bushveld Complex, and to the Vredefort event around 2.0 Ga ago. The mobility of the gold was dependent on the sulfur fugacity prevailing in a particular horizon which, in tum, was determined by the amount of pyrite (and other sulfides) present in that horizon. With the sulfur fugacity being controlled by stratigraphy, low fluid rock ratios in a pyrite-rich horizon were most conducive for the mobilization of the gold. Thus, long-range gold mobilization in the Witwatersrand Basin can be expected to be the exception rather than the rule.

Jan 1, 1994

By Burden of Occupational Cancer in Canada Project Team, Demers P. A., Kim J., Arrandale V. H., Jardine K.

"In 2012 diesel engine exhaust (DEE) was classified as a human carcinogen by the International Agency for Research on Cancer (IARC) and is one of the most common workplace carcinogens internationally. We estimate that approximately 2.4% of lung cancers (n=560) and a suspected 2.7% of bladder cancers (n=200) are attributable to occupational exposure to DEE annually in Canada. High levels of exposure to DEE in mining results in a disproportionate number of cancers in this sector (approximately 220 lung and 20 suspected bladder cancers annually). These could be prevented by reducing the number of workers exposed and level of exposure. KEYWORDS Bladder cancer, Diesel engine exhaust, Economic burden, Lung cancer, Mining, Occupational cancer, Prevention, Regulation INTRODUCTION Diesel engine exhaust is a complex mixture of gases and particulates containing known and suspected carcinogens such as benzene, polycyclic aromatic hydrocarbons (PAHs), and metals. Approximately 900,000 Canadians are exposed to diesel engine exhaust at work, making it the most prevalent occupational lung carcinogen in Canada (CAREX Canada). Diesel engine exhaust is recognized as one of the most common workplace carcinogens in the world, but its classification as a human carcinogen by the International Agency for Research on Cancer (IARC) was relatively recent. In 2012, after decades of mounting evidence, diesel engine exhaust was upgraded from a probable (IARC Group 2A) to a definite human carcinogen (IARC Group 1) (IARC, 2014). The IARC evaluation was based on strong evidence in humans for an increased risk of lung cancer, as well as strong evidence in animal studies. The key human evidence considered by IARC was from epidemiologic studies of workers in truck transportation, rail transportation, and mining industries, where the use of diesel engines is widespread. These studies provided strong sufficient evidence for an increased risk of lung cancer, as well as limited evidence for bladder cancer. The human studies used particulate matter, generally measured as elemental carbon (EC) or total carbon, as a surrogate for diesel engine exhaust to assess the risk associated with level of exposure. The animal studies reviewed by IARC showed sufficient evidence for cancer with exposure to whole diesel exhaust and the particulate matter fraction of diesel exhaust, but not for the gas phase components."

Jan 1, 2019

By J. L. Collins

"This paper deals with the quantitative analysis of mine maintenance records. Based on a case study of dozer engine records, the author suggests an easy method of deriving useful information for managerial decisions in a step-by-step manner.More specifically, the paper deals with the following topics:• determination of the most economical replacement time,• determination of reliability characteristics,• determination of the number of replacements, and• determination of the number of spares.IntroductionThe mining industry collects a lot of information about every aspect of its activities, an example of which appears in Table I. In Table I , the distribution describes the operating hours at failure of 56 different dozer engines used in severe applications. Besides calculating an average and possibly a standard derivation from the data, little else is derived, at least from a statistical point-of-view.More information can be obtained from these records that could help management in the decision-making process.To illustrate this point, the sample data appearing in Table I will be analyzed in detail by making use of well-known concepts in reliability engineering.Distribution of DataTable I represents a distribution obtained from the recorded hours cumulated from the operators' time cards. The operating hours have been divided into fourteen classes for each 1000 hours of engine running, e.g . all engines scoring an operating time of between 1001 and 2000 hours formed a class , those scoring between 2001 and 3000 hours another one, etc. Generally, the class interval should be a multiple of the equipment preventive maintenance check period.The minimum acceptable sample size should be large enough to ensure that the score in each class interval is at least one. Ideally, the score for each class interval should be at least five so that a chi-square test could be carried out if necessary.The average life of an engine can be found by adding the products of the frequency and the class mark (mid-point) values. Therefore:"

Jan 1, 1987

By Guoxiang Chi

The Cornwallis Fold Belt in the Canadian Arctic Archipelago contains numerous Mississippi Valley-type (MVT) Zn- Pb occurrences and the world-class Polaris deposit. The occurrences are mainly hosted by the dolostone in the Thumb Mountain Formation which spreads over 25000 km2. Success in exploration requires further understanding of the genesis of these occurrences and an assessment of their parentage with the giant Polaris deposit. Syn-sulfide dolomites in regional occurrences share C-O-Sr isotopic characteristics similar with Polaris dolomites, indicating warm basinal brines enriched in 87Sr. The dolomites and sphalerites contain fluid inclusions with ice-melting temperature between ?45° and ?25°C, which is significantly lower than for most MVT districts in the world (?30° and ?10°C). These characteristics indicate that all the Cornwallis occurrences were produced by fluids of the same sources and/or aquifers. The deposit size was largely controlled by the rate and duration of the metal-carrying fluid flow, and by the availability of reduced sulfur at the site of mineralization.

May 1, 2001

By Robert B. Parsons

"Draft income tax amendments aimed primarily at certain carve-out arrangements prevalent in the oil and gas industry could have devastating results for long standing royally arrangements in the mining industry . Whether or not this potentially damaging effect is intended is largely beside the points-the point is that the mining industry would be well advised to become familiar with the draft amendments and make sure that the potential damage to existing and future royalty agreements is minimized.The draft amendments fail to take into account the nature of mineral royalties and app ear to reflect a lack of understanding of the characteristics of the mining industry.IntroductionOn July 19, 1985 Finance Minister Michael Wilson released draft amendments to the Income Tax Act which are intended 10 effectively thwart the use of so called “carve-out arrangements"".Unfortunately, the proposed amendments are so broad and far- reaching that countless ""innocent"" royalty arrangements in the mining industry, and in the oil and gas industry, are threatened. The potential harshness of the new rules would be compounded by the retroactive application to the amendments to longstanding royalty and similar agreements."

Jan 1, 1985

By L. W. F. Mackenzie

The influence of rolling temperature and annealing on the recrystallization and texture of magnesium AZ31 has been investigated. 100x125x6 mm AZ31 plate was cast in a permanent steel mould and then homogenized at 380°C. As-cast and homogenized microstructures were then characterized, and 35x30x6 mm specimens were machined from the homogenized material. Specimens were rolled up to 40% at temperatures between 25 and 350°C; selected specimens were subsequently annealed at 400°C. Following rolling, the microstructures were compared. The influence of rolling temperature on as-rolled texture has been demonstrated, and texture evolution has been evaluated following annealing. The recrystallization behavior has also been characterized. Optical microscopy, scanning electron microscopy and electron backscattered diffraction (EBSD) were used to characterize the microstructures of the alloys. X-ray texture analysis was used to investigate the texture in as-rolled and annealed specimens.

Jan 1, 2006

By Robert B. Parsons

"Thrashing one's way through a jungle of entangled tax rules is no easy task today, as Canada's legislators continue to complicate this country's income tax laws. At some magical point, there is presumably some balance to be struck between legislation which is equitable and unambiguous on the one hand, and at the same time is efficiently complied with and administered. It is becoming increasingly clear that the legislation is not in balance, and that there is a pressing need for some simplification of the income tax rules and regulations especially in areas of critical importance to the resource industries-even though such simplification will likely involve some sacrifice of equity and certainty.Introduction""I would wish that ... the superfluous and tedious statutes were brought into one sum together, and made more plain and short, to the intent that men might better understand them."" Edward VI, King of England 1547-1553.Regal decree notwithstanding, the legislation of most developed nations continues to become more complex, lengthy, and confusing than ever before. Canada's income tax system cannot escape the accusatory finger pointing at examples of this serious problem which plagues all of us today.Although many areas of our tax law could easily warrant some degree of simplification, for those who are involved with this country's resource sector, that horrendous, almost unreadable, part of our tax legislation which deals with resource taxation must be regarded s a prime candidate for simplification. In recent decades, but particularly in the past ten years since tax reform in 1972, budget after budget, both federal and provincial, have amended, massaged, modified, and manipulated the resource tax rules to the point where not only are taxpayers totally lost in their attempts to make some sense of the entanglement of rules, but also the draftsmen themselves acknowledge that the outer limits of complexity are being reached, and that the whole set of rules is on the verge of grinding to a groaning halt under its own weight of nonsense and frustration."

Jan 1, 1982