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By Patrick J. Williams

Defining Features of IOCGs ? Sulphur-poor Cu-Au(-Fe) deposits ? Contain low-Ti iron oxides ? Hydrothermal origin (breccia, vein, replacement) ? Local structural controls (no ?causitive? intrusions) Common Features (Economically-Significant Terranes) ? Regional space-time association with plutons ? Association with widely metasomatized crust ? Na ? Na-Ca ? K ? Variable enrichment in F, Co, Ba, LREE, U ? Little hydrothermal quartz (cf. porphyry deposits)

May 1, 2006

By Joseph H. Harris

Shebandowan Mine presents a unique opportunity for the mining industry to demonstrate its willingness and ability to use electrical energy effectively. The mine is a typical 250D-ton/day operation supplied by a i5-MVA power transformer. it is a recent, up-to-date design and operates on a four-day/week, two-shift/day basis. The paper outlines an energy profile based on historical data. It accurately describes the individual and total energy input For: (1) production and non-productive junctions; (2) production and down-time periods; (3) peak and average activity levels; and (4) principal energy utilization equipment. A comparison is then made of production data to electrical data, and production and electrical data to design data. The paper concludes that energy management has an important benefit for the mining industry by assisting in maintaining a competitive operation through reduced costs and fewer production slow-downs in the event of energy shortages.

Jan 1, 1979

By D. R. Spink, G. L. Rempel, C. O. Gomez Bueno

"A morphological and chemical study of the Great Canadian Oil Sands Ltd. (GCOS) fly ash has been carried out. Extensive scanning electron microscopy, as well as light microscopy, showed that the GCOS fly ash consists of two fractions, one composed of unburnt or partially burnt irregular-shaped carbon particles and an ash fraction composed of transparent and opaque, often coloured, glassy spherical particles-some of them cenospheres (hollow spheres) and the others plerospheres (hollow spheres packed with smaller spheres). Microcrystals (0.1 to 0.3 um long) growing on the inner and outer surfaces of some of the spheres were also noted and found to contain more Fe, Ti, Ni and V than the spheres.The carbon-free GCOS fly ash particle size follows a lognormal distribution, with a geometric median particle size (by count) of3.8um and a geometric standard deviation of 1.84. IntroductionCanada's current energy situation strongly suggests that oil from the Alberta tar sands deposits will probably be recovered more extensively in the future. Today's commercially proven technology to recover oil from the Athabasca tar sands, as practised by Great Canadian Oil Sands Ltd. (GCOS), involves two major operations, namely: separation of the bitumen from the sand and upgrading of the bitumen to refinery oil; the production of significant amounts of petroleum coke and sulphur during the bitumen upgrading process. The bulk of the petroleum coke is burnt in boilers to fulfill the energy requirements of the entire operation. The boiler ash, which contains appreciable amounts of metals, such as vanadium, nickel, titanium, iron, aluminum and other elements, is collected in the boiler hoppers and cyclones of the petroleum coke-fired steam generation plants. Thus, as well as representing a petroleum resource, the tar sands represent a resource for vanadium and possibly other metals providing that metal recovery processes can be developed."

Jan 1, 1980

By Steve Forgeron, Brendan MacKenzie, Kevin MacPherson

"The geological composition of strata immediately adjacent to coal seams has a significant effect on the safe and efficient extraction of coal from underground mines of the Sydney coalfield. Geological features such as paleo-sandstone river channels, seam splits, floor rolls, paleo-soils and stone-filled rupture features can rapidly alter the competency of immediate roof and floor strata, significantly reduce the height of the coal seam, cause rapid variations in seam gradient and influence the in situ and run-of-mine quality of the coal.The impact of these features on the over-all mining operation can be significantly reduced if mine management can be for-warned of their impending occurrence. Using the information acquired from boreholes, geological mapping, x-ray diffraction analyses, microscopic studies, geophysical logs and seismic surveys, sedimentary models have been constructed which enable the mine geologist to predict, with increasing accuracy, the future occurrence of deleterious geological features ahead of the working face."

Jan 1, 1986

By C. Díaz, A. D. Dalvi, C. E. O'Neill

Roast-reduction smelting (RRS) of nickel concentrate, combined with flash smelting of copper concentrate, was one of the process options that Inco considered as a means of meeting its 1994 sulphur dioxide abatement target at its Copper Cliff operations. RRS involves deep roasting the nickel concentrate in fluid bed roasters. The roaster off-gas is treated in a sulphuric acid plant, and the low sulphur calcine is reduction smelted with coke in an electric furnace to yield a sulphur- deficient matte. The latter material is converted to Bessemer matte in Peirce-Smith converters, with minimal evolution of sulphur dioxide, and the converter slag is reverted to the electric furnace. Excellent nickel and cobalt recoveries (Ire obtained. This paper discusses the development of RRS, including extensive commercial scale testing at Inco's Thompson Smelter, and its key operating parameters.

Jan 1, 1994

By Theo Mayer

Presentation Outline Define data visualization in the context of workflow Present other industries? application and demonstrated benefits Provide conceptual tools to help you address a visualization strategy Hold 10,000 foot view ? to touch on many issues

May 1, 2008

By Bern Klein, A. Tugba Cebeci, Libin Tong

"Sensor based sorting faces two main challenges related to limited capacity/throughput and the ability of sensors to accurately discriminate based on estimated grades. This paper is aimed at improving sensor discrimination. Sensors have the ability to measure more than a single response. X-ray fluorescence (XRF) can detect and provide concentration information about a range of elements. Similarly, electromagnetic sensors (EMs) can generate magnetic susceptibility and conductivity responses over a range of frequency levels. The sensors thereby provide a response signature rather than a simply a single response that is a proxy for a metal grade. Furthermore, integrating sensor responses can improve the discrimination of metal bearing rock from waste. A study was conducted on a gold ore to assess sortability using XRF and EM sensors. A multi-variable regression approach was used to develop models that included a range of responses. Correlations improved significantly when compared to single response correlations. The approach showed that both positive and negative correlations contributed to the improved correlations. Stepwise regression simplified the models and showed that 2nd order interaction effects can be important. The approach also showed that combining different responses can improve discrimination accuracy. An important outcome of the study was that an ore that had been consider not to be sortable was determined to be sortable through the application of an approach that used the sensor responses in a more intelligent manner.INTRODUCTIONMining is aimed at recovering valuable minerals from their host rocks. Many methods are used to recover valuable minerals, and finding efficient and cost-effective ways is the key in research and production. . Ore sorting technology is fitting this definition. It not only discards waste rocks away from the concentrator but also recovers metal bearing ore particles that could be lost to the waste dump. The benefits of ore sorting include increased energy efficiency and reduced water and reagent usage in the downstream operations (Bamber, 2008; Gunson, Klein, Veiga, & Dunbar, 2012; Mazhary & Klein, 2015; Robben, Wotruba, Robben, von Ketelhodt, & Kowalzcyk, 2013)."

Jan 1, 2016

By R. Simard

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

Jan 1, 1980

By Marc Tardif

"The way alarm information is provided to an operator can make a huge difference in the minutes following an upset. Process alarms are often looked at as a way to help avoid catastrophic failure and serious accidents. But knowing that mineral processing is so energy consuming and that raw material is not consistent, all small upsets should also be seen as a catastrophe because they can have significant impact on product cost and quality.This paper will demonstrate how it is possible to use data from process alarms to provide operators with real time, value added information that will help them take the right decision at the right time and in turn, reduce unplanned downtime by 20 to 80% and incidents by up to 50% (number and cost),and optimize energy and capacity usage.In the era of Big Data, living in a world where we are submerged with information, one of the biggest challenges is to find the right information at the right time.Alarm rationalization projects will often focus on alarm quantity, but alarm quality is also very important. It is possible, by following a simple 6-step process to turn “alarms” into truly valuable information for operators. Based on known standards (ANSI/ISA 18.2 and EEMUA 191), this process will capture the knowledge of the best and most experienced operators and process engineers, and make it readily available to everyone, right on time, when it matters the most.INTRODUCTIONWhen spending some time in a modern control room, it is easy to notice the huge quantity of information that is available to the operator. Modern operation stations feature multiple screens with HD capability. These screens display information like process display, history trends, alarms and events list, maps with geo-located information, images from live cameras, etc. However, it is harder to assess whether all this information is really helping operators: Is all the information relevant? Are process screens overcrowded? Is the information easy to understand? Does the operator know what to do with all the information? Are there too many alarms?"

Jan 1, 2016

By Kiran B. Chaudhuri, Michael Koch, Jorg Lema Patino

"Stricter pollution regulations together with other factors have stimulated interest in the modernization of the traditional sinter - blast-furnace lead operation. In this context, direct smelting methods have again come into prominence. Consequently, the Kivcet Lead Smelting Process, which belongs to this group, has attracted the attention of the lead producers of the world. The Kivcet Process offers the advantage that lead and zinc can be simultaneously recovered in a single furnace unit. KHD Humboldt Wedag A G, Koln, Federal Republic of Germany, has signed a contract with the Sociedad Complejo Metalurgico de Karachipampa of Bolivia for the delivery of a turn-key Kivcet plant, which is expected to be the first plant of its kind in commercial operation. This paper describes the design and expected operating data of the plant."

Jan 1, 1980

By Desmond M. Connor

"The State of the EnvironmentRecent data from a State of the Environment report prepared in January 1991 and released in April (see references) , indicates that the physical and biological environment across Canada is deteriorating in some important ways. For example: • emissions and atmospheric levels of CO2 are rising at a rate more than 50% of the U.S. increase; global temperature continues to rise, especially during the last decade;• while S02 emissions have been falling since 1984, NOz has declined only slightly since that time; N02 in Canada rose 43% during 1970-87, compared with a 7% rise in the U.S.;• municipal discharges of phosphorus and BOD (biochemical oxygen demand) to fresh water have been rising steadily since 1983);• pulp and paper mill discharges to fresh and Pacific coastal waters have been rising, 1970-87;• migratory game bird populations (Prairie Mallard, Northern Pintail) have been declining for the last 20 years;• total per capita energy use continues to climb.The State of the PublicSimilarly, data from recent public opinion surveys shows that public concerns about the environment are either rising, or are remaining at a high level despite the competing claims of the economy and political events for attention.For example, Professor Reginald Bibby's national survey this year shows that Canadians rank our top three issues as theeconomy, the environment and government incompetence.An Angus Reid survey commissioned by the Mining Association of Canada and other mining organizations in 1989 showsthat, despite general support for its economic benefits:• 67% of the general public perceive the mining industry to be a major source of pollution and environmental contamination;• 68% believe that a new mine should not be developed if it will disturb local wildlife;• 52% would prohibit a new mine if it required a road through a national park;• 49% would disallow mine development if it took as much land as an average farm in an agricultural area or if it limited sports fishing in a local lake."

Jan 1, 1991

By Janice Zinck, Ian London

In recent years, the secure supply of critical and technology metals has become increasingly important tomajor industrialized economies that seek to sustain their industrial base and develop advanced technologies, such as clean energy. Canada, with its significant reserves of rare earth element (REE) and other metals, has an opportunity to supply some of the global demand for these materials. However, to transition from promising mineral deposits to marketable products, investment in strategic research and development (R&D) and expertise is needed to address the complex technological challenges around the production, separation and processing of these metals, and to better understand the global market for these key commodities. To this end, in its April 2015 budget, the Government of Canada committed to invest $23M over 5 years to accelerate production of REE and chromite/ferrochrome. The goal of this program, developed in close association with industry, is that Canada contributes a sustainable supply of REE to the global market. The research and development program will provide the technological capacity to establish a Canadian REE industry. This paper will discuss REE R&D advances achieved in the first year of the program in areas of mineral characterization, beneficiation, leaching, separation and environmental management and will highlight the Canadian model of collaboration where industry (e.g. prospective producers, technology companies), government, academia and other stakeholders work closely to ensure that the R&D is targeted, innovative and effectively deployed and commercialized.

Jan 1, 2016

By Jean-Francois Magnan

"The old conventional process to produce lithium raw material dates from 1954 (CA patent #504477A). This process produces low purity lithium carbonate (Li2CO3) only. To obtain battery-grade carbonate, another polishing process is needed. To further obtain lithium hydroxide, another chemical conversion process is needed. That is why historically, the value of lithium hydroxide has always been higher than that of the lithium carbonate precursor. With the old conventional process, the low quality lithium carbonate is precipitated from a lithium sulfate solution (Li2SO4) by adding soda ash (sodium carbonate and its impurities). The resulting reaction produces significant quantities of sodium sulfate (salt cake) as a by-product with amounts larger than the impure Li2CO3 recovered with part of the soda impurities. When this conventional process was invented, the salt cake by-product was not an issue: it was discarded in a river near the plant. This practice cannot be done today in North America. While looking to find a solution for salt cake, electrolytic salt splitting of Na2SO4 into NaOH and dilute sulfuric acid appears as a technically feasible solution to get a rid of the salt cake. However, the sodium sulfate salt splitting process has difficulties to economically compete with the chlor-alkali process, which produces millions of tons of NaOH from sodium chloride (NaCl) every year.In contrast, the process developed by Nemaska to directly produce LiOH by Li2SO4 salt splitting not only solves the environmental problems related to the conventional process to produce lithium carbonate raw material, it also produces very high purity lithium hydroxide monohydrate directly at very competitive OPEX cost in comparison with industry peers (Figure 1). It also drastically reduces the amount of reagent and the direct greenhouse gas emissions."

Jan 1, 2016

By Brian Hall

For some years, the mining industry has been consistently delivering returns below the market average. One of the causes is a disconnect between what is perceived to drive value creation by many industry analysts and senior corporate executives, and what actually drives the intrinsic value of mining operations. The perverse effect is that strategies that should increase value are perceived to have the potential to drive share prices down, and vice versa. This paper challenges common perceptions of what drives a mining company?s value. Anecdotal evidence suggests that the key drivers of value in the market, and hence in many boardrooms, are such things as increasing the reserves and production rate, and reducing unit operating cost. However, while the quoted reserves may satisfy ore reserves reporting code requirements to be economic, this does not imply that they are optimal. Often, a proportion of the quoted reserve reduces the potential value of the operation. Metal price increases, increased production rates, and operating cost reductions are all seen as conditions or actions that can improve value, and lead to cutoff grade reductions, thereby increasing ore reserves. However, modern cutoff theory and studies conducted by the author and his colleagues show clearly that, while breakeven cutoff grades will fall in these circumstances, optimum cutoffs may be much less volatile, and may even increase. Results from case studies indicate that value is maximised by right-sizing, not maximising, the production capacities, and by optimising the cutoff strategy. Values of many existing underground mining operations can be increased significantly by a substantial cutoff grade increase. Also, an increase in downside risk, and hence reduced returns, can occur using typical life-of-mine planning strategies if prices received are lower than predicted. Since this is often the case, low industry returns may be a direct result of typical strategic mine planning processes. Relatively simple cost-effective techniques are available to provide senior decision makers with information needed to assess the tradeoffs between their many conflicting corporate goals, and the balance between risk and reward. Often this information is not being generated at all. If it is, decisions affecting the value of the company are occurring by default at relatively low levels within the hierarchy, with senior executives apparently unaware of them or their potential impact. The paper concludes that without a re-evaluation of the way mining projects are valued, to demand proven value optimisation from mining plans by boards and mining analysts, the industry will continue to deliver below average returns.

May 1, 2003

By Vic Casaletto

"IntroductionThe Canadian mining industry is under immense pressure to compete with foreign mine operations. The very survival of the Canadian mining industry is threatened by lower ore grades, environmental pressures, high cost of labour, unfriendly tax laws toward exploration and the increasing cost of new technology. In order to compete in the world market, Canadian producers and their suppliers are rethinking age old customer-supplier relationships in favour of preferred supplier relationships which can improve the profitability and enhance the competitive position of both partners.This paper attempts to redefine partnerships with suppliers in the context of a ""win-win"" objective. It will outline the measurable benefits to both partners through a representative product which highlights the keynote structure of any successful supplier partnership The Status Quo...Mines all over North America are plagued with the same recurring questions, ""Who has the best product for my operation at the lowest price... How do we know a product will perform to a supplier's projections after the sale...What do we do if the product fails to perform as expected?"" These questions have been asked by underground mining operators for decades but rarely have long-term solutions with measurable results been achieved.The LHD industry is one example of the status quo where partnerships will provide large gains toward technological advancement, reducing mobile equipment costs. The underground mining industry is out of sync with their surface counterparts in the open pit business.Partnerships with suppliers in the open pit world are not only a standard practice but a culture which has existed for decades. Open pit operators enjoy concepts which fix their mobile equipment costs for the life of the mine and hold the equipment supplier accountable for performance and fleet economics for 60 000 service hours and longer.Manufacturers are attempting to transfer this culture into the underground mining industry. Figure I illustrates the significance of a capital driven decision."

Jan 1, 1994

By Ö Yilmaz

In this study, the behaviour of rock mass subjected to blasting load is investigated using three dimensional finite difference numerical modelling. In the analyses, Mohr-Coulomb failure criterion has been used for the characterisation of the rock mass strength. Stresses acting on the borehole boundary have been simulated by an exponential function which reaches its maximum within a short time and then falls to zero value in a considerable time period. The strain rate effect on the mechanical properties of rock material has also been taken into account in the analyses. Four different explosive-rock mass combinations have been studied to investigate blast induced damage zone. It has been observed that proposed equation for the dynamic compressive strength of rock material fits very well to general suggestions. Results have shown that blast damage analysis model recommended with this study is successful.

Aug 1, 2013

By L. Lamothe, C. H. The

"Pilot precipitator tests were conducted at Noranda's Horne Smelter in late 1978 to evaluate methods of improving converter dust collection efficiency. A bout 35 Nms/min. of converter off-gas were isokineticatly diverted from the converter flue to the pilot precipitator leased from Flakt (Canada) Ltd., consisting of three fields, one transformer-rectifier set per field and 77-m2 total collecting plate area. The effects of gas volume flow rate and conditioning the gas with sulphur trioxide and/or additional moisture were tested. II was found that gas flow rate and moisture level had the most pronounced effect on collection efficiency. Based on a techno-economic assessment of different options for improving converter Courell efficiency, waffle hoods and water sprays were installed on the converters to reduce air infiltration and increase the moisture level in the gas.BackgroundThe Horne Smelter of Noranda Inc. is situated in northwestern Quebec and, since the closure o f the min e in 1976, has been operating as a custom smelter. The concentrates treated at the smelter come from various mines with mixed sulphide ores , many o f them containing significant amounts of lead and zinc which makes dust collection in electrostatic precipitators mo re difficult than normal.As part of a continuing program on reducing smelter dust emissions, the No . 6 Cottrell was installed in 1972 up stream of Nos. 2 and 4 Cottrells (in parallel) in a n attempt to improve dust collection by increasing the over- all precipitator capacity ( Fig. I). However, it has never per formed a t its designed efficiency o f 94%. The average efficiency established in various test s was in the range of 60 – 65%."

Jan 1, 1985

By A. Navarra, Norman Toro, T. Marín, Fernando Ayala

The quantitative techniques to evaluate the enhancement of a particular unit operation should consider the corresponding changes to the adjacent unit operations. For example, the expansion of off gas handling capacity should consider the corresponding changes in converter cycle times, matte grade, and other operational parameters, that can provide the optimal system-wide benefit. In general, the upgrading of smelter equipment is risky due to the size of capital investment, as well as any unforeseen impacts on rest of the operations. However, this risk can be mitigated by applying the principles of Front End Loading (FEL) in the formulation of multiphase re-engineering projects. The initial phases of engineering are relatively inexpensive, and determine whether or not to pursue the subsequent phases that are comparatively more expensive. Each phase of engineering depends on increasingly detailed descriptions regarding the critical phenomena that can effect design decisions; the increasing levels of detail may result from numerical simulations, as well as laboratory and plant trials. The quantitative framework should be sufficiently flexible to accommodate these increasing levels of detail, regardless of the particular phenomena, so that it may evolve throughout the project. The current article describes the combined usage of mass balancing, thermochemistry and multiphysics, in the development of discrete event simulation (DES) and finite differences (FD). The incorporation of finite differences into a DES framework depends on adaptive time-stepping, to determine threshold-crossing times, e.g. when the matte temperature surpasses a critical level that necessitates the addition of cold charge. The hybridization of DES and FD is appropriate for multiphase smelter development projects, as it supports semi-continuous material flows, operational policies and scheduling, as well as unexpected events and trends, in increasing levels of detail. This type of framework will support the installation and tuning of modern control systems, including state-of-the art sensors and machine learning algorithms.

Jan 1, 2019

By E. Wusaty

"Fording Coal is a wholly owned subsidiary of Canadian Pacific Limited. The company was founded in 1968 to mine metallurgical coalfor export at the Fording River operations in southeast British Columbia.Today, Fording Coal Limited also operates the Whitewood mine under contract to TransAlta Utilities and the Genesee mine under a joint venture arrangement with Edmonton Power. Both these operations are located just west of Edmonton and produce subbituminous low-sulphur coal which is used for power generation. Fording also owns and operates two industrial mineral mines in the United States and is mining overburden under a lo-year contract with Syncrude Canada at Fort McMurray.As of December 1992, Fording Coal Limited owns and operates the Greenhills mine which was closed due to bankruptcy. This papers deals with the innovations and changes which have been made and those which are currently being implemented to make this operation competitive in the world export coal market. IntroductionOn December 4, 1992, following a tendering process, Fording Coal was awarded 80% controlling interest in the Greenhills mine by Trustee Arthur Andersen Inc. Assets acquired included 100010 of the land and coal leases and 80% of the major joint venture assets including all structures. The remaining 20% is owned by Pohang Steel Canada Ltd., a wholly owned subsidiary of Pohang Iron Steel Co. of Korea. The Greenhills mine had been in continuous operation since 1983 and was finally closed due to bankruptcy of its majority owner on October 31, 1992.A permit to operate the Greenhills mine was issued by the British Columbia government on January 29, 1993, and Fording Coal Limited started mining operations in late February 1993.To return the Greenhills mine to profitability significant changes were required in workforce productivity, mining methods and equipment selection. These mine plan changes are designed to make the Greenhills operation competitive in world markets, provide longterm employment for the company's workforce and ensure that a secure supply of coal is available."

Jan 1, 1994

By Robert B. Parsons

"This month, Tax Notes focuses on two features which can potentially ""dress up"" a new issue of common shares to make the shares more attractive to investors. Attaching warrants to a share issue is a relatively common practice, and recent years have seen an imaginative variety of different kinds of warrants, some of which can be subject to somewhat different tax treatment . A less common financing strategy which certainly deserves some consideration involves the possibility of utilizing ""Share Purchase Tax Credits "" in conjunction with a new share issue.IntroductionPrevious subjects covered in Tax Notes have dealt with flow-through shares and other tax angles which can make equity issues more appealing to potential investor s. Two other techniques which can add zest to a new stock issue involve the utilization of warrants and ""share purchase tax credits"" (or SPTCs). This article takes a brief look at the better known subject of warrants and the lesser known matter of SPTCs.Of course, this paper presents only a relatively general summary of the income tax implications of warrants and SPTCs, and is not intended to be a definitive commentary on all of the detailed and complex tax issues that might be relevant in the circumstances."

Jan 1, 1985