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By R. E. Lawless

The transportation challenge began with the need to move millions of tons of coal annually from Western Canada to Ontario. The paper will discuss the options which were available, the final mode selected and the economic trade-offs which were involved. It will outline the demands of unit train technology and the effect of transportation requirements on the other elements of the whole system.

Jan 1, 1979

By S. M. Taghavi, M. Halali

This paper investigates the possibility of zinc oxide production from zinc ore concentration residues, and also the effect of temperature, time and depth of bed on waste materials reduction percents. The results obtained show a significant increase of the reduction percent as a function of time and temperature. With increasing in depth of bed, reduction percent will decrease. Maximum zinc oxide percent in products was 93.5%.

Jan 1, 2004

By C. A. Biley

"A dedicated iron removal stage was installed at Anglo American Platinum’s Rustenburg Base Metals Refiners (RBMR) during an expansion project which began execution in 2010. The Pressure Iron Removal (PIR) process aims to precipitate iron from a nickel leach solution under medium temperature (145 °C) oxidative conditions using caustic for neutralisation. Since commissioning, the process has been robust in removing iron from the refinery but has shown significant variability in the residues produced. These residues, which are typically comprised of ferrihydrite, hematite or natrojarosite, have varying iron contents and different physical properties which have implications for their filtration and ultimate removal from the refinery. Since over 95% of nickel plated at RBMR passes through the PIR section, volumetric constraints caused by poor filtration performance directly influence nickel production and stabilisation of this process remains central to the continued ramp-up of the refinery to full nameplate capacity. This paper details the development of the PIR process and the journey from concept to implementation. Recent laboratory and plant scale tests have highlighted the importance of the initial phase formed in the autoclave for the ultimate residue requiring filtration and how the feed acid concentration is a critical control parameter. On this basis, a new caustic dosing philosophy was implemented which improved pH control in the autoclave. Further optimisation of the PIR process is on-going.INTRODUCTIONIn 2010, an expansion of Rustenburg Base Metal Refiners (RBMR) to increase nickel production from 21 to 33 ktpa began execution. The management of iron was pivotal in the ultimate configuration in the new circuit and one of the primary differences from the original circuit was the addition of a dedicated iron removal stage: Pressure Iron Removal (PIR). A significant drive for this new unit operation was to facilitate the separation of iron from other leach residues. Not only did this result in a significant decrease in the amount of leach residue but, without the constraints associated with iron precipitation during leaching, has permitted more aggressive leaching conditions and, correspondingly, greater throughput and efficiencies.However, as with many commercial implementations of even mature technologies, the journey from development to implementation has presented challenges for the continued ramp-up of the refinery to full nameplate capacity. Specifically, since all nickel bearing leach solution must pass through the PIR section prior to the nickel purification and recovery circuit, throughput difficulties in the PIR section can directly impact supply of feed to the nickel tank house. Since commissioning, the PIR autoclave has effectively removed iron from the refinery, but has shown significant variation in the solids phases produced in the autoclave. This variation presents difficulties for the filtration of the discharge slurry and represents a key throughput limitation which periodically impacts production. Additionally, the increasing production rates associated with the ramp-up of the refinery have resulted in a significant increase in the required volumetric throughput through the PIR process. This has placed even greater emphasis on improving the stability of the solid phase produced in the autoclave, ultimately targeting an easily filterable residue with high iron content."

Jan 1, 2016

By Wayne F. Luinstra, Frédérique Vincent, André R. Laplante

"A test to determine the amount of gravity recoverable gold (GRG) in an ore is described. Typical GRG results are given; possible uses are discussed. A case study of how the technology was used at Hemlo Gold Mines is presented.IntroductionUsing gravity to supplement either flotation or cyanidation is a well established practice in the gold industry. It differs from most recovery circuits in that most of the gold recovered by gravity would be recovered in any case by the circuit downstream, be it flotation or cyanidation. The economic justification of gravity is therefore based on small margins (for example. a net smelter return of gravity gold of 99%, as opposed to 94% by flotation). It was easily demonstrated when either flotation or cyanidation were relatively inefficient processes, and labour costs low (as gravity can be labour intensive). Over the past thirty years, the advent of better flotation machines (flash, column, high capacity), more effective collectors, and better control systems has increased flotation's metallurgical performance, thereby decreasing the incentive for gravity recovery. Cyanidation technology has undergone similar changes, with the advent of activated carbon, oxygen and lead nitrate addition, and improved impeller design.Today, gravity could remain an attractive option only inasmuch as it can be implemented with very low capital and operating costs. This has resulted in a relative shift away from gold gravity recovery (except for alluvial deposits), in the seventies and eighties. For example, as of the early nineties, gold gravity recovery has disappeared from the typical South African flow sheet. The advent of the Knelson Concentrator, at the beginning of the eighties, foreshadowed a resurgence of gravity recovery, as gold's grinding and classification behaviour (Banisi, Laplante and Marois, 1991) makes it possible to achieve adequate gold recoveries with very simple, Knelson based, gravity circuits (Laplante et al., 1994).Consider for example the Hemlo recovery circuit, made of a single 61 cm x 122 cm (2' x 4') screen, an automated 76 cm (30"") Knelson feeding a Gemeni table, to produce a 70-80% Au concentrate which accounts for approximately one fourth of the gold production (about 3 million grams per year). The low capital and operating costs make it possible to justify the gravity circuit on the basis of savings in other operating costs (e.g. fewer carbon stripping and reactivation cycles). Any improvements in recovery, which would at Hemlo be difficult to measure, would be additional benefits. Such a circuit is rapidly becoming a standard in Canadian and Australian operations.The justification for installing a gravity circuit must be first based on an estimate of how much gold it will recover (irrespective of what the potential benefits are). This is a function of the nature of the gravity circuit to be installed; however, Knelson circuits, by their very simplicity and efficiency, limit the options. This leaves the amenability of the ore to gravity recovery as the single most important parameter. Various approaches can be used to characterize this response (Woodcock, 1993). The present work sought a route which would fulfil the following criteria:"

Jan 1, 1996

By G. Mucsi, J. Faitli, K. Bohács

"The authors developed an online tube rheometer to supplement a Netzsch MiniCer (Netzsch GmbH, Germany) stirred media mill in order to monitor online the rheological characteristics of the suspension and therefore the result of grinding during the process. Previously it was demonstrated that the above measuring system was working appropriately based on the preliminary tests. The product related stress model was applied for the evaluation of the grinding results. It was found that the suspension concentration and the change of the material properties during grinding, consequently the rheology strongly affects the grinding result, i.e. specific surface area, median particle size as well as specific grinding energy. The tested model limestone – water suspensions behaved Newtonian initially, then after a given grinding time their properties had changed and they become Bingham plastic. INTRODUCTIONStirred media milling now is a common practice to produce fine and ultrafine granular materials for different purposes. With an increasing demand of ultrafine powders for industries (Kwade, 1999), wet and dry ultrafine grinding has been increasingly used in various fields, such as minerals (Mucsi, Rácz, & Mádai, 2013)(Rácz, 2014), ceramic materials (Becker & Schwedes, 1999), pigments (Ohenoja, Illikainen, & Niinimäki, 2013), chemical products (Baláž et al., 2013), microorganisms (Kwade & Schwedes, 2002) and pharmaceutics (Afolabi, Akinlabi, & Bilgili, 2014). It is well known that suspension rheology affects the wet comminution of materials (He, Wang, & Forssberg, 2006a). The rheological behaviour of the suspension containing the ground particles might indicate the level of interparticle interaction or aggregation and therefore it is an important variable factor of the process control (Muster & Prestidge, 1995). The influence of the rheological behaviour of mineral suspensions on their grindability has attracted more and more interests and attention, especially on ultrafine grinding performance (He, Wang, & Forssberg, 2006b) (Bernhardt et al., 1999). However, there are still many issues concerning the machine and the process for the different applications. When grinding is effective and the particle size range decreases significantly, the circulating suspension is becoming typically non-Newtonian. The changed rheological behaviour and the increasing rheological material parameters can negatively affect the grinding efficiency; therefore it is an important issue. Ultrafine stirred media milling as well as solid-liquid two phase flow have been studied for a long time at the Institute of Raw Materials Preparation and Environmental Processing of the University of Miskolc. Regarding ultrafine grinding the research is focusing on the description of materials’ grindability (energetic aspects) both in wet and dry circumstances (Mucsi et al., 2013; Rácz, 2014). Concerning rheology, the three measuring pipes tube rheometer was developed decades ago (Faitli & Gombköto, 2015). So far many different solid materials from all over the world had been tested in this rheometer (Faitli & Gombköto, 2015). Main aim of these tests was to gain basic data for large scale hydraulic transport applications. Among the many stirred media mills there is a Netzsch MiniCer mill at the Institute. It was reasonable to combine the two fields together, and the goal of the research presented in this paper is to develop an online tube rheometer for the Netzsch mill and to carry out grinding and rheological testing simultaneously."

Jan 1, 2016

By L. Avramovic, B. Han, R. Jonovic, Z. Stevanovic, K. Haga, S. Dimitrijevic, A. Shibayama, L. Godirilwe, Y. Takasaki

Pyrite (FeS2) and chalcopyrite (CuFeS2) which could not be recovered, are present in mine tailings discharged from Bor copper mine. About 0.3% of copper (Cu) is contained in these tailings, therefore it can be considered as a useful copper resource. At the same time, pyrite is known to promote acid mine drainage, therefore it is necessary to detoxify the tailings. An efficient method has been proposed to recover copper and reduce the environmental impacts of tailings by a combined hydrometallurgical process of high pressure leaching (HPL), solvent extraction (SX) and electrowinning (EW) process. HPL process yielded high copper leaching rate (>95%) when water (H2O) was used as a leaching media. On the other hand, pyrite contained in the tailings was converted to iron oxide by high pressure leaching. Stability evaluation of the residue obtained from high pressure leaching, confirmed almost no elution of metal ions. The percentage of copper extracted and stripped from the Cu-loaded organic phase reached 97.4%. Moreover, it was confirmed that a low iron concentration in the electrolyte of copper electrowinning, resulted in the improvement of current efficiency of copper electrodeposition. INTRODUCTION Mine tailings are a by-product obtained from the flotation process and there are billions of tons of already existing tailings all over the world. Moreover, several billion tons of additional copper tailings will inevitably be produced in the coming years (Onuaguluchi & Eren, 2012). With the declining average copper ore grade, alternative sources of copper are highly sought, mine tailings have a comparable copper grade to that of low-grade ores (0.2–0.3%) therefore, it can be said that copper mine tailings present a very important source of secondary raw material for copper production (Antonijevi´c et. al., 2008). Consequently, it is necessary to confirm the possibility of the valuable metals (such as copper) recovery from mine tailing in which copper content is about 0.2–0.3%. Our group investigates the flotation and high pressure leaching processes for recovering of copper from mine tailings. Previous work on related samples include copper and nickel flotation tailings from Botswana, and a low–grade copper ore sample from Chile. Impurities, which are associated metals in mine tailing such as iron (Fe) and aluminum (Al) co-dissolve into the solution during the HPL treatment process. Therefore, separation of copper from impurities is necessary for selective extraction of copper from mine tailings and upgrading the copper concentration in the leachate to enable further purifying of Cu by electrowinning. Thus, it is important to investigate the possibility of applying solvent extraction for concentration of copper from leachate solutions of mine tailings (Onuaguluchi & Eren, 2012; Antonijevi´c et. al., 2008). In this study, LIX-84I was used as an extractant of copper from the leachate of high pressure leaching of mine tailing. As a fundamental solvent extraction investigation, the extraction behavior of copper was studied using a simulated solution of the leachate from the high-pressure oxidative leaching of mine tailing. The effects of; solution pH, extraction time, extractant concentration and phase ratio on copper extraction and sulfuric acid (H2SO4) concentration on stripping were investigated.

Jan 1, 2019

By Audrey Wagenaar

Introduction ?? Rising public pressures are being placed on companies worldwide to protect the environment and the health and safety of their workers and local communities. ?? International bodies and shareholders want to make sure developments and companies can meet internationally acceptable standards for EHS. In 2005, Golder Associates was asked by the IFC to conduct a comprehensive review and update for their Environmental Health & Safety Guidelines including the mining sector.

May 1, 2008

By R. S. Douglas

Introduction The mine at Copper Mountain of the Granby Consolidated Mining, Smelting and Power Company was one of the pioneers in the use of blast-hole diamond drilling for ore breakage. This method of mining has now been brought to a high degree of perfection. The system in use has?been described in a previously published paper which has become an important part of the literature o the blast-hole drilling method. At the time of the establishment of the system at Copper Mountain, standardized loading and drilling procedures were set up. These procedures were based partly on the results of experiment and partly upon the judgment of men experienced in breaking rock in the mine. The success of the method has been proof of their adequacy. With the progress of scoping in the mine, the diamond drill method of breaking was applied to other ore blocks where different conditions obtained. It was found necessary to make adjustments in the standard procedures to get the best results under the new conditions. The following paper attempts to express, in terms of mathematics, the relations of the variable factors. Until recently, estimations of drilling required were based upon the tonnage to be broken and the proposed rate of explosive loading. A revised method of estimating is outlined below which is direct and which involves no unrelated variable factors.

Jan 1, 1947

By John E. Udd

The stability of a rock mass is influenced by the presence of discontinuities. In assessing stability, it is required that one should know the frictional and cohesive properties of these contained weaknesses. In the study performed by the authors, a number of samples of diamond drill core containing open discontinuities were tested in shear. The results obtained were compared with values which resulted from back analyses of instabilities in the field.

Jan 1, 1979

By W. H. Mathews

"The Hardie group of cinnabar claims is in the interior of British Columbia; 25 miles northwest of the city of Kamloops. It is one of a number of mercury; properties scattered along a north trending belt 20 miles long and up to 5; miles wide. In all but one of these properties cinnabar is associated with; dolomite veinlets in zones of carbonate alteration in bedded rocks of Triassic; and Cretaceous (?) age; or in intrusives cutting these bedded rocks. No dolomite alteration or cinnabar mineralization is known in the undoubted Tertiary rocks adjacent to the mercury belt.The mercury showings of the Hardie group lie for the most part in a granitic stock cutting Cretaceous (?) volcanics. The rock in this intrusive shows marked variations in texture and has been described in earlier reports as granite and granodiorice, granite porphyry, and trachyte or dacite porphyry. At Hardie mountain the cinnabar mineralization, unlike that of the other properties, is associated with a fine-grained, almost chalcedoni c, quartz; carbonates, though present, are of minor importance. Some of the most interesting showings are found in an adit in the southeastern part of the property where cinnabar mineralization shows a very distinct structural but not a genetic relationship to a brown porphyry dyke 2 to 8 feet wide cutting a phase of the stock that may best be described as aplitic"

Jan 1, 1954

Presentation Overview ?? Project Setting ? Project Context ? Challenges ?? Managing Commitments ?? Project Update ?? Maximizing Aboriginal Economic Participation in Resource Development PROJECT SETTING ?? Developed on the traditional lands of the Labrador Inuit, and the Labrador Innu ?? Courts have held that Aboriginal peoples in Canada possess special rights to traditional lands ?? Rights can include requiring resource developers to enter into Impacts and Benefits Agreements ?? Development agreement with Newfoundland and Labrador was required

May 1, 2004

By D. Marotte, M. David

"A new exploration procedure is proposed for volcanogenic massive sulphide deposits of the Abitibi belt. ""Samples"" of acidic volcanic rocks (Si02 > 60%) were compiled from the literature. From the 574 samples collected, 322 were used in each of a number of experiments. Forward inclusion linear discriminant analysis performed on the untransformed geochemical data shows a general depletion in Na20 and CaO along with an enrichment in MgO for a ""proximal"" group of samples relative to a ""distal"" one. The percentage of misclassified samples reaches 20% to 30%, but test sets shows good stability.The exploration procedure was applied to the Normetal deposit, where the authors took 160 samples during the summer of 1977. It quickly leads to the definition of targets for more detailed exploration together with a good recognition of the old known deposit.IntroductionVolcanogenic massive sulphide deposits in the Abitibi belt (Quebec) are mainly found in rhyolites or acidic pyroclastics in the uppermost portion of a calc-alkaline volcanic series (Descarreaux, 1972). The deposits are thought to have formed syngenetically by the action of volcanic hydrothermal exhalations during the waning episode of a felsic volcanic cycle (De Rosen Spence, 1976). Alteration pipes of disseminated sulphides are commonly present. Metal deposition from hot springs, initiating convection cells in a submarine environment, may have been the dominant process in ore formation (De Rosen Spence, 1976)."

Jan 1, 1981

By A. Chieregato, C. G. Oñate Salazar, D. Martinelli, D. Peila, M. Barbero

This paper is aimed to confirm the possibility to excavate fractured rock masses by using EPB shields, even in presence of relevant water tables. This verification is based on laboratory test experiences carried out at TUSC laboratory of Politecnico di Torino, where the natural material is tested in order to verify the suitability of a certain conditioning technique in particular conditions. This is due to the fact that every case should be studied apart from existing studies on a certain rock type, as other factors such as fragmentation of the rock mass, natural water content and porosity of the rock can considerably influence the final result of the conditioning process. The most important aspects that allow to consider the conditioning of fractured rock masses as suitable are: possibility to create a plastic paste that can transmit the pressure at the front in a effective way; reduce the permeability of the spoil material in order to reduce the possibility of water leakage inside the chamber and eventually in the tunnel; verify the consistency of the conditioned material for the extraction through the screw conveyors and the belt conveyors. For this research an argillitic schistose rock mass, with some quartzitic and calcareous inclusions, has been studied by using different level of conditioning in order to verify the suitability of an eventual EPB excavation through this formation.

Jan 1, 2015

By Robert Voisey, Robert J. Spencer

"LynnGold's MacLellan Mine is located about 8 km south east of Lynn Lake immediately to the east of the Keewatin River (Fig. I). The property is accessible by an all-weather road, leading north from the provincial highway 391, which links with the Town of Leaf Rapids and the City of Thompson to the south.The ore body, as outlined in the original feasibility study, is expected to produce in excess of 9.3 x IQ6 gm of gold and silver over the next 5 years. However, the deposit is open to depth and exploration is continuing on and around the main zone and the many satellite deposits.The start of construction of the MacLellan Mine and mill was scheduled to phase in with the closure of the Fox copper-zinc mine located 48 km west of Lynn Lake. The majority of the employees from the Fox Operation were either employed at the MacLellan Mine or relocated to Sherrin's Ruttan Operation.GeologyThe MacLellan gold ore deposit is located on the northern section of the Lynn Lake Greenstone Belt known as the Rainbow Trend. This Trend is a 40 km gold bearing rock sequence extending both east and west from the MacLellan Mine. The southern section of these two east-west trending structures is known as the Johnson Shear, this is also gold bearing."

Jan 1, 1990

"Technological innovation is an extremely complex activity. The author presents his interpretation of innovation and the innovative process. He reviews the strategy used by participants in coal mining innovation in the past and discusses changes required to meet the challenges of the future.Introduction if an industry is to be successful and viable in today's world, the companies active within the industry must remain close to the frontiers of knowledge. The coal mining industry is no exception. Technological problems facing the coal mining industry are basically economic and social. Economic problems are those concerned with the long-term growth and profitability and social problems, with the health and safety of the mine worker and the impact of the mining operation on the environment.Technological innovation can be a key factor in meeting these problems successfully. The general belief is that the information base for technological innovation exists within mining companies and governmental agencies but current industrial and governmental strategies and structures impede the transformation of this knowledge into the mining products and processes required for growth.The purpose of this paper is to determine where Canada is in terms of coal mining on the innovative ladder. The paper as presented: defines innovation and innovative process; gives an historical ""broad brush"" review o f innovation in the industry; and suggests the challenges to be faced in the future."

Jan 1, 1985

By Z. Liang, Z. Q. Liu, X. F. Li, H. L. Zhang

"Dynamic characteristics of frozen soil is important for the safe, effective and rapid construction in cold regions and artificially frozen engineering. In this paper, dynamic characteristics of frozen clay with various low temperature and different strain rate were studied by using Split Hopkinson Pressure Bar (SHPB) test and numerical simulation test. Variation of dynamical parameters and dynamic stress-strain curves of frozen clay were obtained and analyzed. The results of these test show that: Frozen clay exhibits temperature effect and strain rate effect that the failure type tends from plastic failure to brittle failure with the increase of strain rate or decrease of temperature; Under impact loading, frozen clay exhibits three typical dynamic stress-strain curves as strain rate increases, and the maximum strain of frozen clay only linear increases with strain rate.INTRODUCTIONArtificial freezing technology has been widely used in the construction of underground engineering, such as the coal mine shaft, the deep foundation pit, the urban metro and subsea tunnel, etc. Research on dynamic mechanical behavior of artificial frozen soil will provide supports for these artificially frozen engineering (Xu et al. 1998; Ma 2009). However, the dynamic mechanical research on frozen soil is mainly carried out at low frequencies or small amplitudes of the waves, behavior of frozen soil under impact loads or high strain rate loads has not been made clear."

Jan 1, 2015

By John H. Fowler

"Barytes is one of the major components of drilling fluids used in oil and gas well-drilling. This mineral's close association with the petroleum industry bestows it with a commodity status not enjoyed by many other industrial minerals. Approximately 85% of world barytes production is used as a weighting agent in oil and gas well drilling while the remaining 15% is consumed mainly in the manufacture of barium chemicals, glass and as a pigment, filler or extender.Barytes mining began in Nova Scotia around 1865 and has continued until the present. Currently there are three barytes producers in the province one exporting pharmaceutical-grade barium sulphate and the other two supplying drilling mud-grade barytes to the offshore. Several barytes exploration and development programs are underway with excellent possibilities that Nova Scotia deposits will supply a significantly larger share of the drilling mud-grade barytes used in east coast drilling programs.Currently there is renewed interest in barytes activities in Nova Scotia because of its use as a weighting agent in drilling flu ids used in offshore oil and gas drilling programs.This paper reviews the use of barytes by the well drilling industry; outlines the history of barytes mining in the province, progressing to present-day exploration, development and production activities underway in Nova Scotia; and concludes with the market potential for Nova Scotia barytes."

Jan 1, 1986

By 13409, B. Arjang

"Ground stresses are one of the significant factors in the context of rockbursts and underground instability at some hard rock mines in Canada. Overcoring strain relief measurements using triaxial strain cells were performed at several mine sites to provide stress data for stability evaluations and mine design. Pre-mining stress determinations carried out at depths between 60 m to 1890 m resulted in the following average stress gradients:Maximum horizontal stress, s Hmax = 8.18 + 0.0422 MPa/m depthMinimum horizontal stress, s Hmin = 3.64 + 0.0276 MPa/m depthAverage horizontal stress, s Ha = 5.91 + 0.0349 MPa/m depthVertical stress, a; = 0.0266 ± 0.008 MPa/m depthThe maximum and minimum horizontal compressive stresses, with an average ratio of J.75 ± 0.45, prevail in east-west and northerly directions, respectively. Horizontal compressive stresses in excess of vertical overburden load were determined, indicating large variations in ratios to a depth of about 1000 m with decreasing trend toward depth.From present data, a particular regional zoning for the magnitude and direction of horizontal stress fields cannot be outlined.A common feature at mines with near vertical orebodies is that the maximum horizontal stress acts perpendicular to strike while the minimum horizontal stress is aligned on-strike. The vertical stress components approach the gravitational overburden load."

Jan 1, 1991

By R. B. Kaunda

One fundamental requirement for surface and underground rock engineering is the ability to characterise the rock mass. An accurate characterisation of the rock mass allows rock engineers to optimize designs safely and economically. A number of classification systems have been developed in the past 50 years to help characterise rock masses such as RMR, Q system, Rmi, and several others. The challenge in developing rock characterisation schemes is often practicality, i.e. creating systems with relatively simple inputs for the everyday practitioner. A second challenge is the degree of subjectivity often inherent in commonly used classification systems. These challenges are especially exacerbated in weak rock or densely jointed rock masses. This paper introduces a new approach to characterise densely jointed rock mass using artificial neural networks and principal component analysis, based on principles commonly used in the geotechnical engineering of rock fills and waste rock dumps. Thirteen input parameters are dimensionally compressed using principal component analysis. Using a global database with more than 100 case histories, an artificial neural network is developed to conduct the rock mass characterisation. The advantage of this approach is less subjectivity as commonly used engineering (quantitative) terms are put to use. A further advantage is that given that the method is site-data dependent, it allows for ‘fine tuning’ of the model for a specific site.

Jan 1, 2015

By Robert B. Parsons

"Income tax legislation is not keeping pace with federal and provincial environmental legislation. There is a vast array of new environmental regulations at various stages of implementation across the country. Unfortunately, there are serious concerns about the deductibility of significant payments which mining companies will be required to make under these new rules, and the Department of Finance seems to be reluctant to act on these concerns. IntroductionWhile the federal and provincial governments are racing ahead with obvious fervour to introduce new envirorunental laws, the tax rules relating to envirorunental costs are being allowed to lag far behind. In a nutshell, the tax treatment of envirorunental costs is not keeping pace with the new envirorunental legislation.One of the most serious concerns of the mining industry is the deductibility of mine reclamation or closing costs. The producing provinces are well advanced down the road toward mandating upfront deposits, bonds, or similar financial guarantees to protect the envirorunent from the operation and eventual closure of a mine. These requirements are not small. In some instances, they can amount to tens of millions of dollars. And, if there is no tax deduction for these sums when they are set aside by the mining company, then the costs have to be paid out of the company's after-tax earnings."

Jan 1, 1991