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By Robert Yobou, Jacques Naho, Benjamin A. Allou, Jacques Carignan, Huan-Zhang Lu, Jayanta Guha, Koffi Pothin

"Résumé - Les seules productions de columbo-tantalite en Côte d'Ivoire sont effectuées dans les éluvions, colluvions et alluvions d'Issia, au Centre-Ouest de la Côte d'Ivoire. Même si un lien direct avec les roches granitiques est suspecté, aucune attention particulière n'a été accordée à l'étude de la minéralisation primaire en relation avec l'évolution de ces granites et des pegmatites associées. Ces granites, qui sont en intrusion dans les roches sédimentaires du Protérozoïque inférieur, comprennent: le granite orienté à deux micas (type Lobo), le granite orienté à muscovite dominante (type Bitapia) et le granite porphyroïde non orienté à muscovite dominante (type Issia). Les résultats de cette étude indiquent que les pegmatites à Nb-Ta-Be-Li sont liées au granite de type Issia. Les observations de terrain et les analyses sur roche totale montrent que: (1) les trois principaux granites de la région sont de type-S et peralumineux dans leur composition, (2) ils ont été formés pendant la période tardi- à post-Éburnéenne, (3) le granite de type Issia fut le dernier à se former.Les pegmatites liées au granite de type Issia ont été classées en quatre types : A- pegmatites stériles; B- pegmatites à Be; C- pegmatites zonées à Nb-Ta-Be; et D- pegmatites zonées à Be-Nb-Ta-Li. Les pegmatites zonées comprennent les zones suivantes: I- zone à aplite; II- zone graphique; III- zone à albite, microcline, béryl et columbo-tantalite; IV- zone à microcline massive; V- zone à quartztourmaline. Ces pegmatites présentent une zone d'altération métasomatique externe.La minéralisation de Ta, Nb, et Be est liée à la zone III des pegmatites de types C et D, la minéralisation de Li est associée aux greisens qui peuvent être observés n'importe où dans les pegmatites de type D. Les données de terrain et de laboratoire indiquent que le granite de type Issia est la roche parentale des pegmatites à éléments rares de la région. Les pegmatites minéralisées sont distribuées seulement autour du granite de type Issia et les patrons des terres rares des granites et ceux des pegmatites à éléments rares sont très similaires. Les analyses de la composition totale montrent un lien génétique entre le granite de type Issia et les pegmatites à éléments rares. Il est suggéré que les pegmatites ont été formées durant le transport et la cristallisation fractionnée du magma. Les éléments rares sont restés dans le liquide résiduel jusqu'à ce que les conditions favorables à leur précipitation soient atteintes.L'établissement de ce lien génétique ouvre des voies pour des nouvelles stratégies d'exploration."

Jan 1, 2005

By J. C. Loretto, H. A. Simons

The paper discusses how, in the routine testing of ores, insufficient communication between the laboratory and the design personnel can lead to misunderstanding or misinterpretation of test results and consequent design errors. A number of examples are given together with suggested modified interpretations and the resulting dollar savings indicated by these new interpretations.

Jan 1, 1972

By Daniel Torres Espinoza, Jose Pinedo

"Ventilation is a vital service in underground mines, required to provide fresh air to the work force and dilute diesel equipment gases (CO, NOx) and diesel particulate matters (DPM). At a Mexican precious metal mine in the state of Chihuahua there is a VOD system implemented using Howden’s control and monitoring system and a state of the art tagging and tracking technology. The JM zone of the mine is ventilated using a push and pull system, using automated regulators on each level to control the air going in and out of the levels. The implementation of advanced control strategies using Howden’s VentSim™CONTROL allows the mine to generate significant savings and increase health and safety of the workers.INTRODUCTIONIn underground mines, ventilation is a requirement in order to maintain the fresh air needed for personnel and equipment. Ventilation regulations dictate the amount of air required underground to carry out day to day operations by limiting the exposure that workers have to toxic gases and other pollutants. Regulations for required airflow in underground operations for diesel pollutants are generally provided on vehicle rated brake horsepower, in Mexico the requirement is 75 cfm/bhp. In underground mines, ventilation services can account to up to 75% of the mine’s energy consumption, and it is very common for fans to operate all the time because of a lack of control infrastructure for the ventilation system. By the implementation of a Ventilation On Demand (VOD) system a mine can reduce this consumption with different control strategies. The main infrastructure required to implement this system consists of remote control of ventilation infrastructure (fans and regulators), a communication network between throughout the mine with the surface and a tracking system for personnel and diesel equipment. Software is required to determine fresh air requirements based on the tracking system data and then send the control commands to the different ventilation infrastructure. In 2015, San Julian Mine acquired Howden’s VentSim™CONTROL (formally SmartEXEC) and the hardware solution to deploy a VOD system at their operation. The VOD system and Fresnillo plc’s San Julian Mine in Chihuahua, Mexico, consists of control of 10 surface exhaust fans, 2 surface intake fans, and 12 underground automated regulators. It also includes the monitoring of 46 flow sensors, 28 CO sensors, 28 NO?? sensors and 42 temperature and humidity sensors, approximately 500 personnel tags, approximately 220 vehicle tracking tags with diesel status (ON or OFF) and approximately 250 tracking zones. This paper discusses the control strategies that have been implemented at San Julian Mine since the system was commissioned and the next steps that will be taken at the mine with the system as they test different level on VOD."

Jan 1, 2019

By S. Banisi, M. Maleki-Moghaddam

Direct observation of charge shape and its motion in industrial mills is not possible; therefore, a combination of analytical and physical studies is used to determine charge trajectory. Software packages, which predict charge motion consider only the outermost layer of charge (single ball) and ignore the charge and the interactions of grinding elements. In the new version of the GMT (Grinding Media Trajectory) software, the effect of liners specification and bulk load on charge shape and trajectory are considered. The charge trajectory was measured in a laboratory mill with the diameter of 100 cm and length of 21.5 cm with the transparent end and compared with that of the old version of GMT. Four types of polyurethane rings were accurately machined to scale down the liners arrangements at two industrial mills. The model mill was operated at 55, 70 and 85% of the critical speed for five levels of mill filling (10, 15, 20, 25% and 30% by volume). The experiments indicated that the end walls effect was negligible for the model mill with the length of 10.8 cm and beyond. The proposed relationships to correct the trajectory and charge shape were validated by using the new liner of the Gol-E-Gohar iron ore company AG mill. The positions of shoulder, toe, toe departure and impact points were predicted with the relative errors of 5, 0.7, 2 and 0.2%, respectively. The GMT software was updated with the new relationships. The results of GMT simulation indicated that when the lifter face angle increased from 7 to 30°, the distance between the charge impact point and the toe decreased from 40.1 to 11.2° for 30% filling. The change in the position of the impact point meant increasing the probability of charge impacting the toe, not the liner which favored more efficient comminution practice.

Jan 1, 2016

By S. E. Kesler, C. M. Moore, J. C. Van Loon

The possibility that chlorine and fluorine form complexes with ore metals, thereby having a strong effect on the mobility of these ore metals during late magmatic and hydrothermal processes, suggests that the abundance of chlorine and fluorine in igneous rocks could be used to distinguish intrusions that have generated ore deposits. The simplest and most economical measure of this chlorine and fluorine is the water-leachable chloride and fluoride that is released from fluid inclusions in the rock during crushing of the sample. In order to evaluate the possible use of this technique, measurements of water-leachable chloride and fluoride were made with selective ion electrodes on samples from nine intrusive complexes. There does not appear to be any simple relation between the abundance of chloride and the presence of mineralization. Fluoride values in mineralized intrusions appear to be higher than those in barren intrusions.

Jan 1, 1973

By W G. Forbes

SOME 20 years ago, upon finishing second year at the University of Manitoba, I was faced with the choice of whether I wanted to be a geologist or a chemist. Accordingly, I sought out Professor Brownell, Head of the Department of Geology, to ask him what a geologist did. His reply contained the statement that following graduation one went out into the field in northern Canada for 5 to 15 years to reduce to practice what had been learned at university. To a young man, very socially conscious, even one year, let alone 5 to 10, in a small mining community sounded like being banished to a monastery in the Himalayas and thus I turned to chemistry. Moving to the present, last month I asked a geologist, and then a mining engineer, what does the fresh graduate in their field do these days? The reply was: usually serve an apprenticeship for an indeterminate period either underground or in the field learning the job.

Jan 1, 1965

By Zhong Zhang, Xijia Wu, Prakash C. Patnaik

"The integrated vehicle health management (IVHM) aims to provide life cycle management decisions for military platforms and their propulsion systems with reduced life cycle cost and increased operational readiness and safety. Among all the issues of IVHM, understanding the physics of failure and predicting lifetimes of the critical components are at the core: the decision makers have to know when and how components may fail in order to plan ahead. The difficulties to tackle failure problems lie in determining the material response to cyclic and dwell loading in a hot and/or corrosive environment, which all combined to induce multiple deformation and damage mechanisms, resulting in mix-mode failures. Decisions on component replacement (material substitution) and mission planning must be based on quantitative knowledge of the failure physics to mitigating the risk. This paper addresses the critical failure issues including creep, low cycle fatigue (LCF), thermomechanical fatigue (TMF); and presents a mechanism-based approach to life prediction. The mechanism-based approach, by its physics, is widely applicable over the entire operational spectrum of both structures and engines, and therefore is suitable for IVHM purposes."

Jan 1, 2015

By L. M. Dwarkin, D. F. Coates

Crows Nest Industries Limited adopted roof bolting in 1963 to improve roof control and to extend continuous miner utilization in one mine. Bolting was held back because anchorage tests gave inconsistent results. The time lapse between mining and bolting was suspected as a cause, and so a test entry was driven and sections of it were bolted as part of the work cycle in addition to the normal timbering. This paper presents the results of the instrumentation of test entries and discusses the utilization of the data to improve mining procedure.

Jan 1, 1967

"Real-time, on-stream analysis of the metal content of process slurries is an essential prerequisite for process monitoring and advanced control of mineral processing circuits. On-stream X-Ray Fluorescence (XRF) sensors for base metal applications are available commercially and form the basis of many plant monitoring circuits. To date, these commercial technologies have been insufficiently sensitive to measure precious metals such as gold and platinum group elements, typically present at part-per-million (ppm) and sub ppm levels. CSIRO has developed a novel X-ray based technology, called UltraGold, which enables detection of gold in slurries on a real-time basis with a precision below 100 parts-per-billion. This technology is based on the use of advanced X-ray optics, extensive Monte Carlo computer modelling for analyser design, high accuracy X-ray spectrum fitting where the X-ray intensities are matrix corrected. In this paper, we will introduce this technology and discuss the results of a proof of principle study performed in the laboratory with plant slurries (tailings and concentrate) from an Australian beneficiation plant. Finally, we will discuss further planned improvements. As projected grades in (gold) mining around the world fall and several large-scale mines approach the limits of their economic reserves, this method can enable significantly reduced operating costs by rapid analysis to improve circuit efficiency and hence improve recovery significantly.INTRODUCTION This paper describes a study undertaken to explore the feasibility of applying CSIRO?s UltraGold XRF technology to the on-stream measurement of gold in process slurries. The provision of rapid, accurate information of gold grade in feed, tailings and concentrate streams would facilitate significantly improved process control and early detection of plant upsets, resulting in substantial cost-savings. CSIRO have patented X-ray fluorescence (XRF) techniques for the analysis of key elements in slurries present at part-per-million (ppm) and sub-ppm levels. Conventional, commercially available on-stream XRF instruments generally have detection limits in the tens of ppm range, precluding their use for analysis of elements like gold that are mined and processed at much lower concentrations."

Jan 1, 2017

By R. L. Bruening, R. M. Izatt, N. E. Izatt, K. E. Krakowiak, S. R. Izatt

The need for selective metal separations has increased as the mining industry encounters more complex ore bodies and the demand for higher performance end products expands. Molecular Recognition Technology (MRT) is a green chemistry process that involves use of SuperLig® resins to selectively remove desired metals from a variety of solutions in mining and metals processing industries. Recoverable metal concentrations can range from multiple g/L to mg/L or less. The MRT separation process is based on green chemistry principles and can efficiently produce high purity metal products with minimal waste generation and energy usage. In this paper, applications of MRT to metal recovery and purification in the minor and specialty metals industry will be presented and discussed. Examples will be described involving cobalt, nickel, zinc, rhenium, iridium, indium, germanium, bismuth, and cadmium, as well as removal of lead and iron from process streams.

Jan 1, 2015

By T. C. Crosby

"Grinding has a marked effect on concentrator recovery and operating cost, and improved operation through automatic control can enhance plant performance. The correct application of automatic control can only be accomplished after the basic process variables and their effect on mill operation have been defined. This paper develops a control system for a closed circuit grinding system. Typical control systems, such as those for feed, water flow, level and circulating load, are discussed. A method of determining controllability, using the calculated reaction curve technique, is outlined. Various successful automatic grinding control applications are discussed and future possibilities are outlined. Although this paper primarily deals with closed wet grinding• circuits, the principles involved can be readily applied to other processes."

Jan 1, 1967

By C. Yanqui

"Discontinuum Mechanics is based on two foundations: the idealization of the internal structure of substances, and the principle of the arithmetic mean value. For a linear discontinuum, the methods of Crystallography are used to describe their structure, in which nodes stands for the position of the homologous points such as molecules, grains, or any other motif. The principle of the mean value states that the value of any discrete function at a node is equal to the arithmetic average of the values of this function at the neighboring nodes. This principle leads to an elliptical linear differential equation of the second order, with coefficients given by the statistical second moments of the Cartesian components of the metric vector. As long as those coefficients are components of a symmetric second-order tensor, there are three mutually perpendicular directions, in which the variances reach their extreme values and the covariances are zero, showing that the mean value principle transforms the discontinuum into a statistically equivalent orthotropic continuum.The application of Discontinuum Mechanics to linear rock masses is simple and direct. It is sufficient to define the motif as the plane of geological discontinuity, and the metric vector as the normal vector to this plane, whose magnitude is the spacing between two consecutive planes belonging to the same set of discontinuities. Furthermore, heterogeneities of rock masses can be also included in this description by substituting the plane of discontinuity by a zone of weakness. In this way, the magnitude of the normal vector results from the product of the spacing and the RQD or the RMR. In going further in this theory, at least three conclusions show up. First, in the evaluation of rock masses, it is necessary to determine the orientation, spacing, and RMR for each set of discontinuities. Second, the conventional method of finding the principal families from the contours of equal concentration of poles on the stereographic projection excluding the spacing does not have any physical meaning. Third, any problem of rock mechanics can be solved in a rigorous and reliable way by integrating the differential equation of the mean value."

Jan 1, 2015

By George Langford

Introduction The fiftieth anniversary is, for an individual or a society, an appropriate time for a review of the past so that events and experiences may be viewed m perspective, and thereby serve as a useful guide to the future. In this review of mining geology it is proposed to set forth the situation as it was when the Institute was founded, and then trace the developments during three appropriate periods-the first from 1898 to 1918 the second from 1919 to 1939 and the third from 1939 to 1948. Mining activities were widespread in Canada in 1898 and some of the operations were considered large for their day. The total value of the metals produced in that year was $21,705,854, and in the case of five metals the output had a value in excess of one million dollars. In order of importance these were gold, silver, copper, nickel, and lead. The important producing areas were ova Scotia, Quebec, Ontario British Columbia, and Yukon. This diversification of the mining areas and the metals produced created an interest in mining throughout Canada, and was an important factor in making Canadians conscious of their mining industry. In the year 1898 geology was a recognized science. The principles of physical geology were well known, but the same cannot be said of economic geology and structural geology. Ore deposits and their occurrence had been studied chiefly in Europe. A great many important observations had been made but the theories linking these facts together were still m a formative stage. The same condition was true of structural geology. These two branches of geological science which are so important in what is now called 'mining geology', had not progressed far enough to be of practical assistance mining operations. For this reason, geologists were regarded as dreamers in ivory towers-a concept chat still lingers in the minds of those who have not kept abreast of the growth of the science.

Jan 1, 1948

By Russell McIntosh

"The Madsen mine is in the southeastern part of Baird township, in Red Lake area, Ontario. It lies about 6 miles southwest of the town of Red Lake, with which it is connected by an all-weather road.The Madsen Red Lake Gold Mines Company was formed in March, 1935, to take over the holdings of the Falcon Gold and Jomac Gold syndicates. During 1935 an4 the early part of 1936 No. 1 shaft was sunk and drifts driven on four levels, all on a narrow quartz vein in a granite dyke.In July, 1936, the Austin zone was discovered about half a mile north of No. 1 shaft by Austin McVeigh, a prospector employed by the Company. Diamond drilling showed that the zone included an orebody worth development, and in 1937 No. 2 shaft was sunk, three levels opened up and sufficient ore outlined to justify the installation of a mill. Milling commenced in August, 1938, at the rate of 300 tons a day, which was later increased to 400 tons a day.The total production from 1938 to 1946 was 1,116,307 tons from which gold and silver having a value of $9,949,010 were recovered. The gold produced ranged from a minimum of 0.1910 oz. a ton in 1939 to a maximum of 0.2827 oz. in 1944. The average grade in 1946 was 0.2345 oz. to the ton."

Jan 1, 1954

By R. Lasmanis

"Washington State's diverse geological setting is reflected by its several types of porphyry Cu-Mo deposits. All are associated with calc-alkaline intrusions, and they range in age from Jurassic to Miocene.The largest is the Mount Tolman Mo-Cu deposit located in the Omineca Belt. It contains 2.18 billion tonnes of material averaging 0.093% MoS2 and 0.09% Cu. There are intermediate-size Mesozoic deposits in the Intermontane Belt. The Cascade volcanic arc hosts small- to medium-Tertiary deposits. Among these, of particular interest is the Sunrise breccia pipe, which has been explored over a vertical distance of 1000 m. It contains reserves of 64.6 million tonnes averaging 0.319% Cu and 0.071% MoS2 with significant tungsten values. The Glacier Peak deposits have potential resources of 1.7 billion tonnes averaging 0.334% Cu and more than 0.015% MoS2 and also contain tungsten. The Margaret deposit can be classified as a porphyry Cu-Au type; it has reserves of 200 million tonnes averaging 0.434% Cu, 0.0175% MoS2> 0.27 g!t Au and 1.92 g!t Ag. Drill intercepts of the North Fork deposit also show significant gold values.Mineralization and hydrothermal alteration of these deposits are typical of porphyry deposits, although some differences can be noted. The Mount Tolman molybdenum deposit contains topaz alteration zones and is transitional between a plutonic type and a Climax-type molybdenum system. Other deposits, such as the Kelsey, Mazama, North Fork, and Margaret, are low-sulphide systems that contain significant amounts of magnetite."

Jan 1, 1995

By Robert P. Dufresne

Electrolytic cells are used in electrowinning (EW) and electrorefining (ER) of non-ferrous metals such as zinc and copper, and are a critical part of the purification process. The cell is a large basin and has an electrolyte or aqueous solution, an anode and a cathode, an insulator, and incoming high amperage. Cells are exposed to unfavourable internal and external factors that have a direct impact on their lifespan. Their deterioration can be caused by incorrect polarity, insufficient magnitude, their construction, tension stress, thermal shock, corrosion and other, and their maintenance and replacement can be time-consuming, costly, difficult and environmentally unsafe. Occupational health hazards and dangers posed by the maintenance and removal of the cell should also be taken into consideration. Modifying the design and fabrication method of the cell, using chemical-resistant reinforcement, and increasing tensile and mechanical strength will defer maintenance for a very long time. This can be achieved by a double hull system that comprises full-length composite reinforcement, polymer concrete reinforced with fiberglass pultruded rods and rebars, fiberglass structural layers, and special resin matrices. This will provide protection against thermal shocks, corrosion, leakage, cracks. The design of this cell incorporates a lifting system that will afford quick and easy install without having to move a great number of cells in close proximity, since it is strong enough to stand on its own and not have to be bonded to adjacent cells. As well, the cell can be anchored with ease as it remains stable. This is especially important because space is limited to lift and manoeuver between the cell and the double-girder overhead travelling cranes. The lifting system can also prevent electrocution and loss in product quality, while increasing efficiency and safety in the workplace. Considerable savings in terms of production downtime are also part of the equation. INTRODUCTION Maintenance and replacement of electrolytic cells in electrowinning and electrorefining are operations that pose many challenges, health and safety concerns, and give rise to substantial operational costs. These problems have existed since time immemorial. Electrolytic cells are made of conventional concrete or polymer concrete, and because of the very nature of their composition and their exposure to severe and environmental conditions, their lifespan is short. Although polymer concrete is composed of high-quality materials, and has good thermal stability and resistance to chemicals, nonetheless, maintenance is frequently required in order to maintain the integrity of the cell and to ensure the quality of refined metals. Repairing concrete is a non-permanent solution as cracks will reappear, and every repair weakens the integrity of the cell a bit more, until it reaches a knock- down point and the structure is compromised. The cell needs to be replaced, otherwise the cell will collapse.

Jan 1, 2019

Iron control and iron residue management and disposal are significant issues in all zinc production processes. This paper briefly reviews the most important primary zinc production routes and discusses the challenges posed by iron control in each of them. The technologies and strategies that have proven successful in controlling and managing iron are discussed. SNC-Lavalin's experience in designing and commissioning zinc plants provides a unique perspective from which to review this aspect of zinc production.

Jan 1, 2006

By A. L. Mular

"On behalf of Bob Bruce and myself I would like to begin by stressing some key points.First, most of us know that the Canadian Mineral Processors was formed in 1969 and is an offshoot of the Canadian Gold Metallurgists. I attended that first meeting in 1969, and I haven't missed a meeting since! Pretty obvious that CMP serves the best booze! At any rate, we know that our meetings are supported by CANMET. Camsell Hall is always at our disposal; Bob Bruce acts as permanent secretary pretty much free of charge; we receive a financial grant from CANMET. This brings me to a second point.Second the Canadian Mineral Processors do not enjoy a free ride in this relationship. CMP provides a genuine service to the mining industry, to government, and to universities. For the industry, CMP serves as a forum for the rapid dissemination of new ideas and new technology developed at remote locations throughout Canada. New developments outside Canada are introduced by invited speakers at our meetings. The effect is to help reduce operating costs and increase efficiency.For government, problem areas and research priorities can be isolated through mutual discussions. Direct communication at our meetings can help CANMET to temper its goals and modify its national priorities.For universities, CMP provides a wealth of operating experience and practical know how. The yearly proceedings are a major current reference source fo1· those of us who teach mineral processing. Admittedly, the proceedings are publ-shed from CMP coffers. However, I note that our fees are up this year, which brings me to a third point.Third, we face some potential problems of a financial and political nature. From a financial view, we may lose our CANMET grant and other financial good will simply because of spending constraints. Our fees are expected to climb each year thereafter.From a political view, we know that the metallurgical society of CIM is anxious to incorporate CMP as a section. The pros and cons of such a merger have been described in a recent mailing. In th2 final analysis, the political and financial problems are interrelated. There are several alternative solutions to both problems, which brings me to a fourth point"

Jan 1, 1979

By Ed Labelle, Terry Overton, Gary Bell

"LocationThe Miller Minerals lime and limestone production facility is located in the Temiskaming district of Ontario at Hailey bury on the west shore of Lake Temiskaming. Located less than 300 km from Sudbury, Timmins, Rouyn-Noranda and Val d'Or, the plant is very well situated to market products to the mining, pulp and paper, and environmental industries. Being located a few kilometres from the Trans-Canada Highway and the Ontario Northland Railway adds to transportation efficiencies.ProductsAt Miller Minerals, two principal products in various sizes are produced, which are limestone (CaC03) and quicklime (CaO).HistoryProduction of limestone products began in 1979 at this quarry site. During the 1980s, limestone products were marketed to a variety of applications for mining, forestry, environmental and agriculture applications. In 1990, the production of quicklime products began, following the commissioning of an Italian-designed vertical shaft calcining plant. During the 1990s, both quicklime and limestone products were produced to meet the customers' demands.From the quarry's conception until 1992, the operation was owned and operated by Dymond Clay Products. In 1992, it was purchased by Miller Paving Ltd. of Markham, Ontario, and became a key part of the company's industrial minerals sector of business. Other Miller interests include dolomite, cement, paving materials and waste management."

Jan 1, 2000

By Robert B. Parsons

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

Jan 1, 1982