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By C. A. Roloff

Demands for increased grinding production, lower-grade are and limited capital have resulted in ever larger grinding mills, some as large as 36ft (/1 m) in diameter and 12,000 hp (8,950 kw). The result is often f ewer machines per plant, with a greater dependence on each machine. To meet these reliability requirements, manufacturers of mills, drives, castings and other components have had to be innovative and creative in their design. Only by thorough review of past designs and practices and by model studies confirmed in field tests can the manufacturer have full confidence in the product. Because of the great interest in large mills, a short review of larger machines is presented. This discussion covers material feeding, bearings, the rotating element, drive trains and material discharge.

Jan 1, 1979

By T. G. Joseph

ABSTRACT: The Canadian oil sands provide some of the harshest mining conditions in the world. Asoperations demand ever bigger tools, the toll on large mobile mining equipment is high, with structural life often half of that expected. Soft ground conditions predominantly lead to fatigue failure scenarios, poor stability, and inconsistent payload evaluations. These challenges are not solely a concern for Canadian oil sands mines; there are far-reaching implications for surface mining equipment in any poor ground-operating environment. This paper focuses on the basics of payload evaluation, motion response, and a simple estimate of structural life for haulers.

Jan 1, 2011

By L. S. Brooks

TIMBER HANDLING presents a problem for any mine where appreciable amounts are used. This problem is accentuated where the shaft compartments are too small to allow a loaded timber truck to be lowered in the mine cage. When Normetal Mining Corporation, Limited, found it necessary to resort to square-set mining it faced this problem of getting large quantities of timber down a shaft that was also required for hoisting ore. A 'timber car' that could be suspended under the cage was developed to overcome this difficulty. Production started at the Normetal mine in 1937, at the rate of 250 tons per day. In 1938 a winze, known as No. 3 shaft, was sunk from the 800-foot level ?to the 1,385-foot level. This was later raised to surface and then deepened to 3,275 feet in three stages and became the main production shaft. The portion of the mine below the 3,070-foot level is serviced by a winze, locally referred to as No. 4 shaft, which has been developed for stoping down to the 3,990-foot level and which has been deepened to the 5,365-foot level. No. 3 shaft has two hoisting compartments, each 4 ft. 6 in. by 5 ft. 0 in. inside the timbers, through which the ?ore must be hoisted and timber and supplies lowered.

Jan 1, 1956

By Eric D. Monrad

Supply chain simulation modeling is taking on a more prominent role in mining project planning and decision making. Transportation costs for the supply chain can form a significant component of the overall cost to provide product to the end customer. In recent years, computing power has increased, simulation software has advanced, and simulation specialists have become even better equipped to provide sophisticated analysis and recommendations. This has led to a virtuous cycle of owners expecting and supporting data-driven analytics, which drives further advancement. This paper discusses developments in supply chain planning and two case studies from recent simulation modeling analyses.

May 1, 2013

By Y. Lizotte

"This paper examines the application of blasthole sloping to narrow vein mining in Canada, for ore deposits where widths are less than two metres. While the technique has now been utilized for more than ten years, it remains in the experimental stage and on-site testing is necessary for its adoption at new mining operations or in differ¬ent geological settings. It is intrinsically a safer method than other narrow vein methods in current use.The investigation describes the main operating parameters for mines recently surveyed. The criteria for method applicability are defined and the problems encountered are studied. It is concluded that blasthole sloping for narrow vein mining is a viable modern method which promises to gain popularity and that emerging fragmentation technology and blasting research can be used to further increase applicability of the stoping method."

Jan 1, 1991

By George S. Martin, Michael D. Winship

"Placer Dome Inc. is the operator of the Musselwhite project located 100km north of Pickle Lake, Ontario. J.S. Redpath Limited was contracted to conduct an underground exploration program using shaft access.During the winter of1988, the shaft collar was established in 16 metres of water bearing sand and till overburden. This paper will illustrates the engineering techniques used to overcome the obstacles to installing a shaft collar in deep overburden. Specialized dewatering and piling procedures were employed.INTRODUCTIONHarold and Allan Musselwhite discovered gold in the Opapimiskan Lake area, north of Pickle Lake, in 1962. The prospectors were grubstaked by ten companies in 1973.A diamond drill program was initiated shortly thereafter.In 1983an underground ramp exploration program was carried out on the West Anticline portion of the property. The program was unsuccessful in establishing an ore reserve so surface exploration continued. In 1986the ""T"" zone was discovered. Further surface drilling was done and an over-all drill-indicated reserve of 6 million tonnes at 7 grams per tonne was outlined. The gold mineralization occurs in several vertical tabular deposits within the iron formation. In late 1987the joint venture partnership, now consisting of Placer Dome Inc., Inco Gold Co., Corona Corporation and Esso Minerals Canada, contracted J.S. Redpath Limited to conduct an underground exploration program on the ""T"" Zone.The scope of work for the project was to: 1. establish a 45 km winter road in 1988 and 1989;"

Jan 1, 1989

By C. Dodds, R. S. Ferrari-John, The University of Nottingham, G. Dimitrakis, J. Katrib, A. R. Batchelor

"Sorting technologies have the potential to reduce energy use in comminution by rejecting uneconomic ore before feed material enters the mill. However, a major challenge for sorting porphyry copper ores is providing a basis of discrimination between valuable and non-valuable fragments, due to their complex mineralogies and textural features. Microwave heating in combination with infra-red detection (MW-IR) has been shown to provide upgraded feedstock for certain ores at bench scale. Selective heating of copper sulphide minerals compared to the gangue leads to an increased thermal response for valuable fragments, providing the basis for sorting.Rapid scale up of MW-IR from bench scale to a 100 t/h continuous pilot plant facility has been facilitated by the design of microwave choking structures to allow continuous operation at industrially meaningful throughputs, whilst meeting health and safety and electromagnetic compliance standards, and the integration of materials handling with electromagnetic systems.Laboratory batch testing on a pilot scale microwave system has been undertaken to investigate the thermal response of copper ores under industrial conditions, at microwave energy inputs up to 1 kWh/t. These results provided the operating window and recommended test conditions for the continuous pilot plant. Sortability curves predicted in the laboratory are in good agreement with separations achieved during continuous pilot plant operations. The potential microwave sortability of a number of ores has been studied, allowing informed decisions to be made about potential ore candidates based on mineralogy. Future development of the technology will be underpinned by the creation and validation of scale up concepts for 1000 t/h operations. Understanding the value proposition for individual sites/applications will be central to unlocking the potential economic and environmental benefits of microwave sorting."

Jan 1, 2016

By John H. Walsh

"ForewordThis paper is to be published in two parts in succeeding issues of the CIM Bulletin. In Part I, the problem of global climate change is explored together with a summary of the government's present policy in this field. Implications for the steel industry are examined as are possible strategic responses. Part II of the paper will present a new possibility - the joint production of iron and liquid fuels useful for transportation purposes. In the joint production case, the objective is to use carbon for more than one purpose in what might be termed a 'carbon cascading' technique. ABSTRACTIt is becoming increasingly probable that emissions of carbon dioxide from the fossil fuels will have to be reduced to deal with the threat of global warming. This issue is likely to be resolved one way or the other in the period 1995 to 2000 which does not leave much time to develop responsive options. In the intervening period, the policy of the Government of Canada is to stabilize emissions of greenhouse gases at their 1990 level by 2000, by encouraging greater efficiency in the use of energy. Should further reductions prove necessary, economic instruments would probably be employed but these would not be applied before a comprehensive international agreement is reached.There are three main themes in this paper: it is assumed that measures to control carbon dioxide emissions will in fact be necessary by the tum of the century; that there will be a rising need for liquid fuels to supply the world's steadily growing fleet of motor vehicles for many years to come, and that the future niche for Canada 's industry in such a carbon-constrained world will be the operation of the energy-intensive industries with efficiency and environmental sensitivity.The steel industry, as a large user of both coal and energy in other forms, would be significantly affected by a need to reduce carbon dioxide emissions. This paper first examines what might be called the conventional responses open to the industry in such a situation and then explores a new possibility for making better use of carbon by the co-production of iron and liquid fuels."

Jan 1, 1992

By H. Warren Newcomen, Dennis C. Martin

"This paper describes the investigation of a large, progressive slope failure on the southeast wall of the east pit at Highmont Mine, British Columbia Geotechnical investigation s consisted of geological and structural mapping, assessment of blasthole drilling records, review of rock core information, slope movement monitoring and back analysis of various possible failure modes. Climate records and mining history were also assessed to determine their relationship to slope movement.Analysis of movement monitoring records and geotechnical information indicates that the failure is deep seated. The upper portion of the failure surf ace occurs along clay filled discontinuities. The lower portion of the failure surf ace appears to occur through the highly altered rock mass. High groundwater pressures and mining at the toe of the slope are documented to have had a major influence on stability at various times during the failure. Stability analyses results are presented and possible remedial measures are discussed.IntroductionHighmont Mine is located near Logan Lake in the Highland Valley approximately 50 km southwest of Karnloops, British Columbia (Fig. I). Mining of the porphyry copper and molydenum ore bodies began in 1980. In May, 1983, when mining in the east pit had progressed to a depth of about 60 m (200 feet) , a failure (designated the Southeast Failure) began to develop in the southeast corner of the east pit. Subsequent mining to a depth of 110m (360 feet) was accompanied by frequent and substantial slope movements involving between 500000 and I 000 000 m3 of rock . The slope was monitored extensively to assess short-term movement trends for operational safety. Geological mapping, core logging and rock mechanics testing were used in conjunction with the long-term monitoring information to determine the failure mechanism, conduct stability analyses, assess the effects of instability on pit design and enable design and installation of remedial measures."

Jan 1, 1988

By L. K. Nenonen

"Given the properties, locations and quantities of material to be hauled and the dump locations and capacities, the designer wishes to select the type and number of trucks and loading equipment required. Accordingly, software is being developed to assist in creation of the equipment, material and road network data bases, in selection of equipment, materials and road networks from these data bases, and in evaluation of the expected productivities both in a rapid, non-interactive, approximate fashion and a more detailed interactive fashion which permits the user to act as superintendent, if he so chooses. The basic technology has been developed and applied to an open-pit copper mine and is being refined and generalized for oil sands and coal mining applications.BackgroundA set of mathematical and interactive computer models are under development to aid in the selection of equipment and operating policies for an open-pit oil sands mine being planned by Canstar Oil Sands Ltd. This paper describes the computer models being developed of truck haulage systems. Although the interactive truck haulage model is based primarily on a model developed by the National Research Council in collaboration with Glenayre Electronics Ltd. of North Vancouver and Lornex Mines Limited(2).(3l, substantial changes and improvements are being incorporated to greatly increase its generality re equipment types, road network characteristics, dispatching and supervisory policies, etc. Although this paper is principally devoted to the truck haulage model, discussion is included concerning its interactions with other models."

Jan 1, 1982

By Leroy G. Hagenbuch

"IntroductionAn integrated Truck Management Information System (Truck MIS) evolves as seemingly separate functions combined to yield a single homogeneous result / product. The concept of a computer integrated Truck MIS includes truck dispatch, truck maintenance management and truck weighing.A truck management system is only as good as the information / data bases input to it. The concept of an integrated system works best with automated data gathering. Automated data gathering provides timely and normally, the most accurate historical information/data bases. Data bases are, however, historical, which is a problem to be overcome in a computerized truck management information system, especially in regards to a truck dispatch system as loading sites / loading conditions and some dump site conditions continually change. As these changes occur, data base s must change as well, and thus the need for the continual update of data bases that the computer uses for a Truck MIS.For a truck dispatch system to achieve reliability / viability, dispatch decisions need to revolve around real time data gathered in an automated way. Integration of all truck management function s through automated data gathering lead s to the best over-all system.An integrated system is a combination of many different factors and is only as good as each factor / building block put in the system. With the proper building blocks, an integrated Truck MIS is very feasible - an MIS System that includes weighing, time and motion study, truck maintenance and maintenance management, as well as truck dispatch.Truck MISAn integrated Truck MIS provides for truck dispatch as the ultimate end result, a truly automated /integrated truck dispatch system (to function non-operator-dependent). The following comprises its central building blocks:-Time.- Haul Cycle Segments.Truck Status, i.e. Load on truck,- being loaded,- loaded,- unloaded,- in service,- out of service.- Vehicle Location.Loading Equipment Status.- in service,- out of service.Optional- distance travelled in each haul segment.With this data provided on a non-operator dependent basis, it is possible to build good data bases so a computer can make truck dispatch decisions. Knowing what information is needed as the central core to a good Truck MIS, how can this information be automatically gathered and fed into a central control computer?"

Jan 1, 1986

By Christopher Andreae

"Years before the present iron and steel works were established at Sydney, several thriving although short-lived iron work s operated in Nova Scotia. These furnaces reflected the general nineteenth-century North American experience with iron work s. At the beginning of the century, small furnaces struggled to supply local needs. Charcoal was the principle fuel and water powered most furnace equipment. By the end of the century, a few huge primary iron and steel work s dominated production for Nova Scotia and the rest of Canada.Two sites achieved prominence in the nineteenth-century Nova Scotia iron industry: Londonderry and Ferrona. Londonderry, the larger and longer-lasting of the two sites, is today a small village on the south flank of the Cobequid Mountains, about 30 km west of Truro. Prior to the establishment of an iron works in 1849, no community existed. At the peak of operation in the 1880s, however, over 2,600 people were located there. The second site, Ferrona, today is a mere crossroads on the map, about 10 km south of New Glasgow. Following the construction of a blast furnace there in 1892, a small village grew up around the furnace, but once the furnace was blown out in 1904, the population gradually drifted away.Early HistoryThe history of Nova Scotia's iron industry began in 1604 when Samuel Champlain became the first European to identify iron ore in the future province. Despite this early acknowledgment, iron was not smelted commercially in Nova Scotia for another two hundred years. Although primitive smelters of the period produced more iron than could be used locally, early settlers depended on imports of iron from Britain and the United States."

Jan 1, 1983

By James K. Gowans

"Cominco Ltd's Polaris Mine, located on Little Cornwallis Island, Northwest Territories (latitude 75degrees 30') went into production in late 1981, becoming the world's most northerly base metal mine. The concentrator, powerhouse, shops, offices, dry and warehouse, were uniquely designed and constructed on a 100f t wide by 400 ft long by 65 ft high barge. This process barge was constructed in southern Canada at Trois Rivières, then towed 3,500 miles into the High Arctic Islands and beached on Little Cornwallis Island.The paper deals with the original design philosophy, flowsheet and the initial year's operation of the Polaris process barge.IntroductionTo bring a mining property into production in the Canadian High Arctic, a company must deal with the harsh environment, the short shipping season and the high cost of labour. In trying to minimize the effect of these fact or s, the concept of a barge-mounted process plant was investigated as an alternative to the conventionally built concentrator. Cominco's previous experience gamed at the Black Angel Min e on Greenland's west coast suggested that this would be a practical alternative.The normal shipping season at Little Cornwallis Island is approximately six weeks long, from mid-August to the end of September. All equipment and materials must be delivered during the ""shipping window"". The logistics problems are enormous; if the conventional approach had been used the major process equipment would have been delivered to Little Cornwallis Island at the same time as the completed barge actually was! Construction would also be starting at the start of the worst climatic conditions, the Arctic winter. Nine months' production was gained by opting for the ""barge"" approach."

Jan 1, 1983

By D. A. Peterson, R. Pakalnis, G. Peter Mah

"Laboratory and trial installations have been completed to determine the potential of composite cable bolt reinforcement in Canadian underground mines. Several prototypes of glass fibre cable bolts have been developed and tested, two of which are currently available to the mining industry. Their evalualtion consisted of lab testing in Canada and the United States, along with trial installations in several underground mines throughout Canada. The objective was to develop a cost competitive composite cable bolt equivalent in strength to that of a 16 mm (Ys in.) diameter steel cable bolt. In addition to achieving equal or superior load carrying characteristics in tension, the glass fibre cables generally experienced an increase in the rate of installation due to their lighter weight. Unlike conventional steel cables, composite cables may be installed within mines which utilize continuous excavation and which require cuttable support. A market analysis of cable bolt usage in Canada has been completed. Glass fibre cable bolts are an effective means of rock reinforcement in mining applications. They prove to be a viable alternative to conventional steel cable bolting. IntroductionCurrent cable bolting practice consists of cement grouting one or more steel cables within a drill hole in order to support the surrounding rock mass. Cable bolts are a form of internal support and are generally used as pre-support in open stope and cut-and fill mining methods. They can be either tensioned (active support) or untensioned (passive support) and may be of any length, though for underground mining applications, are generally less than 20 m (65.6 ft) and are untensioned. A major advantage of cable bolts is that they are flexible and can be coiled to approximately 1 m (3.3 ft) diameter coils. This allows relatively long lengths (>20 m, [65.6 ft]) to be installed in areas with limited head room (1.8 m)."

Jan 1, 1994

By Philip Thwaites

"Automatic flotation control in varying degrees of sophistication is practiced at a number of concentrators throughout the world. Practically, the variable conditions in the flotation circuit and the difficulty in maintaining accurate instrumentation information all add to the complexity of automatic control.Further development at the Kidd Creek concentrator has resulted in a 3075 mtpd copper flotation circuit capable of running twenty-four hours a day under the direct control of an optimizing supervisory computer.Three main streams, continuously monitored by an XRF analyzer, supply circuit information to the optimizing computer. Circuit efficiency calculations (from smelter contract terms) and target setpoints allow the computer to determine the economic optimum direction to move the circuit based on the grade/recovery relationship. Circuit manipulation is accomplished by precise pumping of collector and frother reagents together with accurate control of flotation bank pulp levels. The former uses computer controlled diaphragm pumps and the latter is achieved by control loops utilizing a float type level transmitter, variable position dart plugs and a process computer working to setpoints determined by the optimizing computer.The development of a fully automated flotation circuit is by no means complete, but increased knowledge and major hardware improvements have allowed its progression to a higher level of sophistication.IntroductionThe Kidd Creek concentrator is located twenty-six kilometers east of Timmins, Ontario, within a metallurgical complex including a 109,000 mtpy zinc plant and a 59,000 mtpy copper smelter and refinery. The concentrator treats two ore types, a copper-zinc ore and a copper-silver-Iead-zinc ore, at a combined rate of 4,500,000 mtpy. Flotation of the crushed and ground ore yields copper and zinc concentrates from the copper-zinc ore and copper, lead and zinc concentrates from the copper-silver-lead-zinc ore."

Jan 1, 1983

By C. -G. Berg, J. T. Tuominen

Since the beginning of the 20th century, energy efficiency in copper smelting has been improved by a factor of 30 as a result of adopting autogenous smelting processes with more and more efficient waste heat recovery systems, increasing use of oxygen enrichment and countless smaller improvements. Nevertheless, energy in the form of electricity and fuels continues to be the biggest contributor to smelter operating cost. Metallurgists around the world are under constant pressure to find ways to save those precious megajoules wherever they can. One area that is often neglected is the removal of water contained in concentrates. Copper flotation concentrates, as delivered to a smelter, typically contain some 8–12% moisture. This moisture must be removed and the only way to do this is by evaporation, which consumes a lot of energy. Several studies have shown that the most efficient way of removing this moisture is to use a steam- heated indirect dryer—the least efficient way being the feeding of wet concentrate directly into a smelting furnace. Even in the most efficient smelters that employ modern steam drying, the energy needed to remove the moisture from the concentrates constitutes over 15% of the total energy consumption of a smelter – acid plant complex. The major steps that have been taken in the past to lower the energy consumption of moisture removal are the use of drying in general and the adoption of steam drying. The energy efficiency of concentrate drying has been improved by 25% over the last 20 years. The latest giant leap in this area, the Kumera Heat Recovery Dryer, is the result of Kumera’s long-term development in improving the efficiency of concentrate drying. The Heat Recovery Dryer is a novel application of steam drying that uses the waste heat from dryer exhaust gas for drying concentrates, thus, cutting the energy consumption by a further 30%. This paper discusses energy consumption in copper smelting in general and analyzes the energy consumption of concentrate drying in detail. Different dryer types are compared especially from the perspectives of energy consumption and environmental emissions. Applicability of different energy sources for drying is evaluated and discussed. The principle of the Kumera Heat Recovery Dryer is presented along with results from extensive continuous pilot plant tests. Potential applications and the feasibility of Kumera Heat Recovery Drying technology are discussed.

Jan 1, 2019

By G. K. Livingstone

"This paper describes mining conditions in the Kaiser surface and underground coal mines in the Sparwood area of southeastern British Columbia. Mining methods are explained, major mining equipment is listed and production rates are given. Reclamation methods and results are described. Data are given on safety organization, safety practices, accident statistics, safety inspections and absenteeism. IntroductionThe coal mines of Kaiser Resources Ltd. are located in the southeast corner of British Columbia. All present mining is in the Sparwood area, where operations began in 1900 with the opening of the Michel underground mines. Production increased rapidly at first, then went through successive periods of depression and prosperity. Following are the highlights. Quantities are in clean, short tons. 1900 1910-Rapid rise in production to a peak of 512,000 tons in 1910.1911-1924-Reduced rate of production, averaging 238,000 tons per year, due to strikes, manpower shortage during World War 1 and post-war depression.1925-1929-Second prosperous era, with production climbing to 383,000 in 1929.1930-1933-Second depression-production falling to 231,000 in 1933.1934-1942-Third era of prosperity-production recovered and new production peak of 908,000 tons reached in 1942 during World War II.1943-1956-Corttinued prosperity, with production averaging 720,000 tons per year.1957-1959-Loss of markets to oil and gas; production dropping to 517,000 tons in 1959.1959-1969-Recovery due to new coal market in Japan; production climbing back to the 900,000-ton level.197D-Present-Jump in production reaching 6.6 million tons in 1975. This was the result of the purchase of the property by Kaiser Steel, who negotiated a large-volume, long-term contract with Japan, built the coal port of Westshore, reduced shipping costs by instituting unit trains, and reduced production costs by investing in large-scale mining machinery and a new preparation plant."

Jan 1, 1980

By Sukumar Bandopadhyay, Arunapuram Sundararajan

"For the last three decades, the application of network planning has provided a basis for a formal and general approach to the discipline of project management. For fixed activity duration, a very simple algorithm commonly known as critical path method (CPM), gives the length of time required for the total project as well as indicates the activities which are vital to the completion of a project. Project Evaluation Review Techniques (PER T) on the other hand, generalize the above approach to recognize uncertainty in the activity durations by allowing them to be random variables. One of the misleading aspects of current "" PER T"" solution method is, however, the implication that there is a unique critical path. In general, any number of paths could be critical, depending on the particular realization of the random activity durations that actually occur. In this case, simulation can be utilized to estimate completion time of a project.In this paper, the concept of criticality indexing is discussed, and a simulation model application which defines the critical path based on the criticality indexing concept, to a longwall development - extraction network, is presented. The model also provides suitable scheduling of resources based on the resource constraints and smooth s out period-t o-period assignments. IntroductionThe successful management of large-scale projects require careful planning, scheduling , and coordinating numerous interrelated activities. To aid in these task s, formal procedures based on the networks and network techniques (variously called PERT or CPM) were developed. In its original form the completion time for individual activities of a project was assumed fixed and known in advance: this in turn led to the familiar algorithms for computing the critical path, earliest start time, slack, and so forth. The unreality of such an assumption is, of course , apparent in many contexts. Consequently, attempts were made to introduce probalistic activity completion times, allowing representation of the stochastic nature of most projects."

Jan 1, 1987

By H. Sahay

"DISCLAIMER NOTICEThe views and conclusions contained in this presentation are those of the author and should not be interpreted as necessarily representing the official policies or recommendations of the Department of Mines and Energy, Government of Newfoundland and Labrador. ABSTRACTThis paper describes the main testing procedures that should be carried out to evaluate the capacity and capability of the service brakes on the large-size diesel-electric trucks now in common use at open-pit mining operations. Brake testing programs in general are described, and then consideration is given to different techniques of service brake testing, brake performance evaluation, braking energy and typical performance characteristics.IntroductionThe first diesel-electric truck with a capacity of about 85 tons was introduced in 1963 by Unit Rig and Equipment Company of Tulsa in cooperation with General Electric Company, who successfully developed and supplied the most important component- motorized wheels. Since then, its popularity and numbers have continued to grow, and now more than 3700 such units are in operation in mines around the world. In Canada alone, their number is more than 700, including about 150 in the Province of Newfoundland and Labrador. Similarly, their size has also grown from that initial capacity of 85 tons to 350 tons.Although the introduction of the electric trucks proved to be invariably economical, their indiscriminate use was not without severe consequences. Many runaways and even fatalities occurred when the dynamic retarder failed while the truck was travelling loaded down severe grades. The service brakes in such cases proved incapable of stopping runaway trucks, mainly due to their limited capability and the fading caused by excessive heat produced during the act of braking itself. This eventually led the various governments, the open-pit operators and the manufacturers to seriously question the braking capability as well as function of both service brakes and dynamic retarders. Extensive testing"

Jan 1, 1980

By Robert B. Parsons

"Canadian income tax legislation contains a number of provisions which serve to facilitate the structuring of business arrangements, including mineral resource ventures. These rules are often fairly complex and not easily understood. This article attempts to explain in plain and understandable language the mechanics and benefits of one of the more frequently encountered provisions, the ""Section 85 election"".IntroductionThe Canadian resource industries are probably singled out for more special attention under this country's tax legislation than any other industry. This special treatment is, of course, not always welcomed by the industry, such as where unnecessarily restrictive taxation is perceived to exist or where agonizingly complex tax legislation must be dealt with. On the other hand, certain provisions in the tax legislation treat the industry in a relatively favourable manner, including a number of rules which, in recognition of the high risk and capital requirements of the resource sector, serve to facilitate the structuring of resource ventures."

Jan 1, 1984