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By Tom Shumka

Introduction ?This technique detects 100% of all gear tooth surface indications, providing comprehensive data, and has the ability to size indications accurately. ?The remarkable advantages of ECA technology, is improved inspection capabilities and significant time-savings. ?The advantage of using EMCD is its ability to size indications accurately. ?This technique does not require the gear teeth to be wiped down by hand after cleaning as in MT, LT or UT inspections. (Figure 1) ?This technique will inspect one gear tooth in 30 seconds. ?All of the data can be archived for future comparisons in an electronic report. Methodology ?This technique utilizes Eddy Current Array (ECA) as the principle inspection technique. ?What has been added are specialty scanner probes with multiple coils, a multiplexer and a software package. ?With 2 and 3D dimensional isometric displays, the defect can be seen electronically as it is on the gear tooth surface, thus, reducing the reliance on human interpretation.

May 1, 2011

By D. E. Salman, R. R. Maclachlan, R. J. Barclay

"There is a considerable resource of data for spherical charge cratering, both as single charges and in row-of-charge geometr(1). The data are. however, based on cratering performance to a single free planar surface.In practice. the more common circumstance involves an angular surf ace geometry. such as occurs at the toe of a bench or the wall of a stope. It is for the purpose of investigating this circumstance that the described test work was conducted.The test objectives were: (1) to observe the change in single-charge cratering performance between planesurface and angle geometry; (2) to identify the optimum performance of single charges cratering to a plane surface. cratering from a bench sub-grade position and cratering from a condition of zero sub-grade or stope wall geometry; and (3) to observe the performance of row-of-charges cratering to an angular surface at various row burials and spacing. The row charge burial and spacing dimensions were to be expressed in simple numerical multiples of single-charge depth-of-burial data."

Jan 1, 1981

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

"A 3-dimensional finite element model for stress/stability analysis of rock excavations in underground mines is presented. Developed for use on personal computer under OS/2 operating system, the model employs the 8-node isoparametric brick element and accounts for such loading conditions as in situ stresses and gravity loading of the rock mass. In addition, modelling of backfill in mine stopes as in situ stress-free material is incorporated. Material failure is assessed by Mohr-Coulomb or Hoek-Brown failure criterion. A mine design example is presented to illustrate the potential use of the model as a tool for stope design.IntroductionNumerical modelling of mine structures has become a vital tool for mine design in recent years. The need to maximize ore extraction ratio and to reach deeper mineral deposits underground has led the mining industry to employ numerical methods of analysis to undertake complex ground control studies in order to better understand the ground response to mining excavations and to evaluate the ground support requirements. Thanks to the rapid developments in computer technology, it is now possible to perform very comprehensive analyses including, but not limited to, 3-dimensional, elasto-plastic, or large deformation or time dependent nonlinear analyses on personal computer.During the past ten years or so, many researchers undertook 3-D finite element analyses of rock mechanics problems in mining engineering. The following is only a sample review. For example, Chan'!' used three-dimensional finite elements to study the mechanical response of jointed granite during shaft sinking at the Canadian Underground Research Laboratory. Wang et al.(2) performed 2-D and 3-D finite element analyses of room-and-pillar mining system with flat and rolling coal seams. Thatejatu used three-dimensional finite element method to examine the problem of branching tunnels. Dolezalovaw used three-dimensional finite elements for the analysis of tunnel-face advance with partial excavation as well as full-face excavation in combination with rein for cement of the face by long anchors. Peili (5) used three-dimensional finite elements for the simulation of rock-liner interaction near the tunnel face."

Jan 1, 1992

By Joseph Carlston

With environmental regulations continuing to restrict the discharge of phosphorus from wastewater treatment facilities, traditional methods of phosphorus removal are proving inadequate. To achieve the phosphorus control necessary, a new coagulant used for phosphorus removal, cerium chloride, has been studied in several municipal and industrial wastewater treatment facilities that must meet a phosphorus discharge limit of 0.5 mg/L or lower. These studies demonstrated the high phosphorus removal capabilities of cerium chloride, with the results illustrating the ability for cerium chloride to reduce phosphorus to low concentrations in the effluent using a lower volume of product as compared to traditional coagulants, such as ferric chloride. This reduction is due to the unique ability of cerium chloride to remove phosphorus as cerium phosphate, whereas iron- and aluminum-based coagulants rely on adsorption and co-precipitation.

Jan 1, 2014

By Ali M. Ghazi, Ronald J. Goble, Lowell S. Whiteside

"Geerite (Cu1.6S) is a rhombohedral copper sulphide which occurs naturally in epitactic replacement of sphalerite; cell dimensions closely approximate those of the host sphalerite.Geerite-type structures can be produced by leaching digenite (Cu1.8S) in ferric sulphate solutions. X -ray diffract ion and electron microprobe studies indicate that eight metastable geeritetype structures can be produced, depending upon the concentration of f erric sulphate solution used and the duration of the each. Although compositions cluster on or near values observed for natural phases, optical properties indicate that we are dealing with polymorphs of these phases. Leaching of chalcocite (CU2Sj in dilute f erric sulphate solutions produces similar results. In contrast, leaching of chalcocite in more concentrated solutions seems to produce true analogues of natural minerals.During froth flotation, sphalerite is activated with a monolayer of floatable copper sulphide with the composition, CuS, of the mineral covellite. However, covellite is not significantly more floatable than sphalerite, and has an incompatible structure because of the presence of covalently-bonded atoms of sulphur. Leaching ofdigenite was used to produce a polymorph of covellite with a geerite-type structure, compatible with that of sphalerite. This polymorph has a flotational behaviour similar to copper-activated sphalerite, suggesting that the monolayer has a geerite-type CuS structure. IntroductionIn an ideal close-packed sulphide structure the distance between sulphur layers, D, is equal to 2R 2/3, where R is the radius of the sulphur atoms. In sulphides with covalently-bonded sulphur layers, such as covellite (Fig. I), D will be an average of the number of covalentl y-bonded and close-packed sulphur layers, weighted as to the relative number of each type of layer. Both D and R are spacings which are readily identifiable structurally and on X-ray diffraction patterns. Goblel has shown that for copper-iron sulphides with metal-to-sulphur ratios between 0 and 2 and copper-to-total metal ratio s between 113 and I there are strong correlations between composition and measured D and R distances (Fig. 2). D can be represented by a single empirical equation relating interlayer spacing to composition; R must be represented by three equations relating the radius of sulphur atoms to composition. One of these equations (R, in Fig. 2) represents ideal close-packed behaviour, the other two represent sulphur radii greater than (R1) or less than (Rh) the ideal."

Jan 1, 1988

By D. C. Brady

"Within six months from award of a project management contract, Les Mines Dumagami Limitée, Cadillac, Quebec, was operating its new hoisting facility. This was accomplished with less than a six-week shutdown of mine production while still maintaining shaft access for underground maintenance.The work involved installing a refurbished /3.5 ft diameter double drum hoist, replacing a timber headframe with a newsteel headframe, increasing the ore bin capacity from 500tons to 1000 tons, constructing a new substation, and upgrading related facilities.This paper describes the work and methods used by various contractors, Les Mines Dumagami Limitée and J.S. Redpath Mining Consultants Limited to bring this project to a successful completion. It discusses the history of the project from proposal stage through to the design, procurement, scheduling, and construction management. The paper also comments on problems that were encountered and the methods used to overcome them.IntroductionThe Donald J. Laronde Mine of Les Mines Dumagami Limitée (Dumagarni), a gold and copper producer, is located in northwestern Quebec, approximately half way between Val d'Or and Rouyn. The mine started production in the spring of 1988 and the first gold bar was poured in June 1988.Following a request by Dumagami, on February 22, 1989, J.S. Redpath Mining Consultants Limited(Redpath) delivered a proposal to increase hoisting capabilities from 1500 tpd to a minimum of 2500tpd. Although various concepts were considered, Redpath proposed a new hoist house along the same shaft axis as the existing hoist, and located on the site of the existing substation. They would then provide a new substation, replace the headframe with a largersteel structure , gain extra storage capacities by increasing the bin heights, and raising the roof of the bin house accordingly.Although underground mining would have to be stopped for a month, the mill production would be maintained by feed from Dumagami's open pit.Figure 1 shows the original plant layout and Figure 2 represents the general arrangement after the project was completed . Table 1 compares the original hoisting facilities to the new facilities.On March 2, Dumagami awarded Redpath a contract that included preliminary engineering, detailed engineering, procurement and contract administration, and later added construction management. The preliminary engineering refined the initialconcept, selected major equipment, and prepared schedules and capital cost estimates for the total project."

Jan 1, 1991

CHALLENGES TO SCHEDULE/BUDGET Shortage of people (contractors, vendor support, engineering, staff) 2007 projects off the shelf Increase in metals prices Shortage of large tires Reserve increase Size of mine Unskilled labor force Community/government relations Limited access into valley English to Spanish SOLUTION Line 1 Line 2 concurrent construction, EPCM engineering review, advance scheduling Placed line 2 orders earlier Hedged currency, bulk orders Strategic alliances Flexible design Plan Deliveries Training, multiple contractors Engagement Built/upgraded roads Technical translators

May 1, 2010

By Lloyd H. Yeomans

"This paper will cover recent developments in conveyor applications with specific reference to capacities, bell speeds and distances. It will also discuss certain unique arrangements of horizontal, curved and loop belt systems. In addition, the recent changes in safety factors resulting from new conveyor construction methods will be reviewed.IntroductionConveyor belt systems are currently undergoing dramatic changes. Their use is being extended to providing a viable means for the transportation of bulk material over longer and longer distances.In this paper, a brief account of the historical development' of the belt is outlined, demonstrating how conveyor technology has adapted to changing market demands.Today, energy and environmental requirements are providing what may even be greater challenges. The ability of the belt conveyor to transport material and meet those requirements, places it in the position of replacing many conventional means of bulk material transportation.The paper also outlines some of the progress which has been recently made in this regard and includes a broad approach to the subject of belt design and application.Recent design developments have greatly extended the potential of conveyor belt systems to include applications thought impossible just a few years ago.Graphically illustrating the potential of this new technology IS a belting system currently operating in New Caledonia. Built in 1970, the system has an incredible centre distance of 43,000 ft, or about eight miles.Not to be outdone, the British Coal Board is currently constructing a belt system with a centre distance of 49,000 ft and a speed of 1,650 feet-per-minute. This system is expected to be completed in 1986.These innovative advances contrast dramatically to the conveyor belt's beginnings in the early industrial revolution. Oliver Evans, writing in the 1795 edition of 'Miller's Guide' defined the conveyor belt as a ""broad endless strap of thin pliant leather or canvas, revolving on two pulleys in a case or trough.""Obviously, the conveyor belt has come a long way since those early days."

Jan 1, 1983

By G. M. Ritcey, V. M. McNamara

"In the processing of gold ores by the cyanidation route, effluents which are discharged to the tailings areas can contain up to several hundred parts per million of cyanide in complex combination with similar quantities of heavy metals. Complicating this obvious problem of waste control are concentrations of thiosalts and thiocyanates which are roughly equivalent to the amounts of cyanide species. Although most gold mills are located in thinly populated areas, such contaminants can represent a potential environmental problem due to the various limitations exhibited by on-property ponding.The former Extraction Metallurgy Division of CANMET recognized the problem and, in early 1974, invited representatives of the gold mills to Ottawa to discuss the situation. At that meeting members of the Division presented a ""state of the art"" literature survey of cyanide abatement technology for waste solutions, together with preliminary cost estimate data(1). Shortly thereafter, Environment Canada, together with Environment Ontario, decided upon a guideline of 0.1 ppm (0.1 mg/l) total cyanide content as tolerable for an effluent stream which is discharged, in any manner, to the watershed."

Jan 1, 1978

By Robert D. Brown

"The Conservative Government 's budget proposals brought forward on December 11, 1979 have been withdrawn, but they are far from dead. On the contrary, a number of those budget proposals, especially the ones which would close loopholes and result in other technical changes being made to the Income Tax Act, should be considered to be alive and well.It is not unreasonable to expect the next government, of whatever political persuasion, to reintroduce many of these technical changes in the next federal budget. For that reason, last December's budget may have offered an interesting preview of what the mining industry and other taxpayers can expect in 1980. It is quite possible that some of these changes may be effective as of the original dates announced in the withdrawn budget proposals.This month, ""Tax Notes"" reviews the main pro visions of Mr. Crosbie's December, 1979 budget, with a primary focus on the changes that would have affected the resource sector.It must be emphasized that all of the budget proposals discussed herein have been withdrawn, that none of them are law and that any actual changes in our tax rules will have to be dealt with by the new Parliament that will be assembled following the February 18 election. December 1979budget withdrawnThe federal budget proposals brought forward by Finance Minister John Crosbie on December II, 1979 were withdrawn as a result of the defeat of the Conservative Government on a motion of non-confidence in the House of Commons on December 13. However, it appears quite possible that at least some of the proposals may be introduced into Parliament at a future date, possibly with retroactive effect.In a press release issued by the Department of Finance, Finance Minister John Crosbie stated that if the Conservative Government is returned to power, it will reintroduce all of the measures contained in his December II budget.Mr. Crosbie stated that all of the income tax measures contained in the budget would be reintroduced, effective on the dates indicated in the Notice of Ways and Means Motion tabled on December II. Some of the more important measures in December II budget, and their effective dates as indicated in the Notice of Ways and Means Motion, are discussed below.The December budget had also introduced or increased excise taxes or duties on gasoline, wines, cosmetics and photofinishing. If the Conservative party is re-elected, these measures will be reintroduced with prospective effect (i.e . effective as of new dates to be announced in the new budget)."

Jan 1, 1980

By Stephen C. Tadolini

"The use of a torque wrench to establish the amount of actual load developed on an expansion anchor bofting system dates back to work completed in the early 1950s. The advent of ultrasonic measurement systems and hydraulic torque wrenches has made it possible for the U.S. Bureau of Mines to perform torque-tension measurements in the laboratory and the field much more accurately. The results indicate that the amount of initial boft preload may be overestimated by amounts in excess of 45% of the expected load using torque wrenches. This inaccuracy is primarily due to the friction that occurs between the bearing plate and the head of the boft. These parameters become extremely important when the support system is being used to prevent joint members from slipping relative to each other or when the boft acts as a heavy spring to clamp two or more sections together. Methods to overcome the frictional losses are presented in conjunction with a laboratory method to determine the actual torque-tension ratios for expansion anchor and combination bolting systems.IntroductionMechanically anchored roof bolts have been widely used in the mining industry since their introduction in 1947. Estimates made in 1989 indicate that out of 85 million fixtures, approximately 49 million bolting fixtures still use applied tension to complete the reinforcement necessary to maintain stable openings. Nearly 85 million bolts are used yearly. The most widely used bolt is the resin-anchored headed rebar, followed by standard mechanical roof bolts, specialty bolts (mechanically anchored, resin enhanced fixtures) , and combination bolts . Po st-tensioned resin rebars, combination systems, and friction stabilizers make up the remaining 10% of the units used (Fig. I).For mechanical, combination, and tension rebar bolts, the bolt tension is the primary means of reinforcing the roof, but in many cases, because of poor installation procedures, the bolts are ineffective. Mine operators recognize the importance of proper installation procedures. Long-term bolt tension measurements are required in the Code of Federal Regulations (CFR)In each bolting cycle, the actual torque or tension of the first tensioned bolt installed with each drill head shall be measured immediately after it is installed. Thereafter, for each drill head used, at least one roof bolt out of every four installed shall be measured for actual torque or tension. If the actual torque or tension of any roof bolts measured is not within the range specified in the roof control plan, corrective action shall be taken."

Jan 1, 1991

By T. P. Lim, N. K. Davé

"A modified accumulator method was devised to measure surface radon flux from porous media. It consists of a collector hood type of accumulator with a homogenizer pump and a pressure balancer. The latter was used to compensate any pressure changes produced during sample withdrawal and hence eliminate additional radon transport from the media. Errors resulting from radon back diffusion due to decreasing concentration gradient with time across the interface were also eliminated by measuring radon concentrations in the accumulator for two different periods of time and calculating the true radon flux, J(o), from the solution of a time-dependent radon transport equation in the absence of any pressure and temperature gradients.Core samples from the observation site were also withdrawn for laboratory determination of porosity, moisture content, bulk and grain densities, Ra-226 source concentration and the fraction of Rn-222 produced in the void volume. The data were used to calculate the radon diffusion coefficient for the media.Using the present method, the true value of surface radon flux for an abandoned uranium tailings pile was obtained as J(o) = 2020.2 mBq/m2/sec (54.6 pCi/m2/sec) compared to the value J = 1406.0 mBq/m2/sec (38.0 pCi/m2/sec) obtained by the conventional method. The bulk diffusion coefficient of radon for the media was obtained as 1.2 x 10-7 m2/sec.IntroductionRadon-222 (hereafter called radon) released from uranium mill tailings is a continuous source of environment radioactivity in terms of its transport as an airborne gas and its decay products. The particulate daughter products readily attach to aerosols or dust particles and can further be transported by various other environmental pathways. Typical radon release rates from existing tailings piles vary between 740 and 14,800 mBq/m2/sec (20-400 pCilm2/sec), depending on the nature of the tailings material, moisture content, etc. The United States Nuclear Regulatory Commission (NRC) is proposing radon release rates of 74 mBq/m2/sec (2 pCi/m2/sec) above that of background."

Jan 1, 1982

By M. Fiset, D. Belley

"To better understand the wear process of various materials that may be used as blades on snow removal equipment, the first step is to evaluate the influence of the load applied and the moving speed on road wear rates of one type of steel and three types of polymers. While the behavior of steel conforms to Archard's law, wear rates of polymers increase to a power of ex of the load applied according to a model implying that the wear of these materials is due to fatigue. The wear rate of some of the polymers varies considerably in terms of speed, unlike the steel. The wear resistance of some of these polymers outclasses the steel tested as long as the speed is not too great. They, therefore, present interesting alternatives for snow removal on more fragile surfaces such as sidewalks and zone made of inter-block slabs.IntroductionSince the dawn of the Industrial Revolution, the massive use of machines has brought with it a number of different problems regarding wear. Snowplowing roads, parking lots and sidewalks is an activity that generates enormous expense in a country such as Canada. To better understand these wear processes and in the hope of stimulating new approaches designed to reduce the costs related to this sector of activity, this paper presents the behaviour of several materials (steel, polymer and rubber) as they wear on an asphalt-fines matrix surface lubricated with water. Also discussed is the effect of various parameters such as the load applied and speed."

Jan 1, 1990

By V. Silins, J. Tameling, R. C. Cook

"A general review of the wear problems encountered in the mining industry is presented and current practice for wear protection systems is reviewed.A new concept in wear protection is described and compared to alternative systems. Utilization of conventional stud welding technology and abrasion-resistant wear studs is shown to be a useful supplement or substitution for conventional techniques. Operating life of many consumable components can be increased by up to four fold. The technique is highly portable for on-site field application or can be used in shop environments.Details of the wear protection model and metallurgical properties of the wear component are also reviewed. Laboratory wear test data are reported to supplement field test performance or to screen potential alloy compositions for application in specific environments.A Review of Wear Problems and Wear ProtectionThe emphasis on wear protection has increased in recent years because of the increasing impact of the potential savings in time, materials and energy. A 1974 German study concluded that attention to tribology, the study of friction and wear, could save approximately $3 billion, and a study in the U.S.A. at the same time put the figure at $100 billion of which $20 billion was for materials. A more recent American study put the energy component of the potential savings at $16.2 billion per year. A recent British study estimated the total potential savings in the U.K. as $1 billion per year, with the largest savings coming from lower maintenance and replacement costs ($500 million), lower breakdown costs ($250 million) and increased machinery life ($200 million). These three major contributions are all potentially accessible in the mining industry."

Jan 1, 1982

By W. K. Chan, R. Lahaie

"The Suncor Oil Sands Mine located north of Fort McMurray, Alberta, produces about 80000 m' per day of tailings waste which must be disposed of economically in an environmentally acceptable manner. To date, this has been accomplished by impounding the high water content tailings wastes behind large dykes, many of which approach 100 m in height .The dykes are constructed using suitable overburden material stripped prior to the mining of the oil sands feed and/ or the coarse sandy fraction of the tailings waste itself. Although the above is common practice at many mining operations, the large volumes handled and the resultant costs require designs to be meticulously fine-tuned toward the optimum. As a result, considerable effort is expended on planning, designing and construction, and performance monitoring. The lack of precedent experience (Suncor pioneered oil sands mining), coupled with the realities of long, harsh winters and a variety of troublesome site conditions and construction materials, has led to some very unique dyke construction.This paper overviews current tailings disposal plans as welt as some of the key issues related to the design, construction and performance of these large dykes."

Jan 1, 1988

By David J. Morrison

Scarcity of truck tyres, increasing cost and decreasing availability of labour, increases in fuel costs and project budget blowouts have changed the paradigm behind mining equipment selections. The cycle of commodity changes have occurred in parallel with the increasing maturity of continuous mining machinery, mobile in-pit crushing systems and very large scale conveyor belt systems. This paper will consider the merits of operating continuous materials handling systems, mobile in pit crushing systems, relocatable crushing systems, relocatable conveyor systems and automated waste handling systems in place of the more conventional approach of truck haulage.

May 1, 2007

By Andrew Bamber

A fast and objective spreadsheet-based model for the financial evaluation of innovative mining and processing strategies such as pre-concentration vs. a conventional base case is presented. The size and grade of the deposit must be chosen, from which a mining rate is selected. Expected operational data for the deposit as well as any mill testwork and results from the pre-concentration testwork are entered as input variables on the sheet, and cost and revenue impacts are calculated in the ?Output? sheet. A capital sum and operating costs for the initial mine and mill development as well as the pre-concentration facility are calculated. The net changes in capital and operating costs are calculated, and impacts on revenue through changes in metal recovery are also calculated. These outputs are used to calculate the overall impact on the cutoff grade and thus the size of the mineral reserve using a generic grade-tonnage model. The NPV and NPV profile of the two scenarios is calculated, with variations in basic parameters such as operating cost, capital requirements, metal price or grade as well as discount rate. Cost and revenue impacts are evaluated and compared to the baseline to establish a positive or negative impact overall. Different scenarios of grade, tonnage, mining rate, process performance, capital and operating cost structure can be explored using the model. Outcomes projected by the model for case studies conducted thus far have been calibrated against internal estimates by the sponsoring organizations and found to be accurate to within 30%, confirming the utility of the model in practice.

Oct 1, 2009

By P. D. Soares, H. R. Bullis, R. A. Hureau

"Echo Bay's Lupin Operation has produced more than 2.15 million ounces of gold since start-up in 1982. The mining method used to the£ present time has been longhole open stoping using trackless equipment. Because direct measurement of the open stopes has not been possible until recently determining the exact quantity of unplanned dilution in previously mined stopes has not been possible. Estimates of dilution hove been mode using comparisons between production tons and grades against ore reserve tons and grades.This paper discusses tracking of grade and tonnage measurements from reserve estimation through production. Comparisons between estimated and actual tons and grade are presented~ along with a brief description of methods used at the Lupin operation to control dilution."

Jan 1, 1994

By Robert B. Parsons

"Effective January 1, 1990, mines in British Columbia are subject to a new provincial mining tax statute, the Mineral Tax Act. Under this Act, mines are subject to a two-tier tax system, with a minimum tax payable on ""net current proceeds"" and a higher tax paid on net income. For many mines, the present value of tax paid under the new rules should be comparable to the amount paid under the old rules. Earlier cash payments could pose difficulties, particularly for smaller mines, but existing producing mines could benefit in the short-term.IntroductionEffective January 1, 1990, British Columbia has replaced the provincial mining tax regime under the Mineral Resources Tax Act with a new system under the Mineral Tax Act. The new rules borrow some ideas from other provinces (New Brunswick's two-tier concept, and Saskatchewan's indexed costs) with a view to levying a tax that is fairer to both the producer and the province."

Jan 1, 1990