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By Navid Bahrani

Introduction ? Today?s economic market is motivating underground mining companies to increase development advance rates and enhance their NPVs. ? For example, block cave mining involves development of kilometers of drifts with multiple pillars. ? The cyclic nature of drill and blast, and its inherent tendency to damage the surrounding excavation rock mass and increase support demand often result in poor advance rates ? This has motivated mining companies to replace the conventional drill-and-blast as the main excavation method with alternative methods such as mechanized excavation. ? There is little experience with mechanized or non-explosive excavation methods in hard rock metalliferous underground mining.

Oct 1, 2010

By Andrew Bamber

The mining and beneficiation of minerals is the second largest end-use of electrical power on the planet, and comminution is by far the largest single contributor to this. Several jurisdictions, including British Columbia, have, in response to concerns about greenhouse gas emissions and climate change, adopted energy conservation legislation, including carbon taxes, carbon trading and conservation incentive schemes. Key to achieving conservation objectives is firstly an understanding of usage metrics across the various unit operations in the sector, and secondly an understanding of the conservation potential represented by available technologies and approaches in reducing end-use. This paper presents the results of a recent utility-funded study on energy use metrics and conservation potential at large open pit mines which are typical of the sector in BC.

Aug 1, 2013

By P. J. Morgan, E. Wolmarans

The selection of the main mineralised zone (MMZ) concentrator milling circuit has followed a comprehensive route over the preceding 10 years. Many knowledgeable parties have contributed and assisted in developing the milling circuit according to the best available information. The final selection of the flow sheet was completed after DRA conducted a techno-economic study on four possible comminution circuits ranging from conventional crushing and ball milling to fully autogenous (AG) milling. The results from all the above mentioned work indicated that it is possible to treat the MMZ ore at the desired throughputs to the desired grind sizes in a fully autogenous grinding circuit. The flow sheet was designed to treat the main mineralised zone (MMZ) arising’s from both underground and open cast operations and incorporates a fully autogenous grinding (AG) circuit. Commissioning of the 375ktpm concentrator at Nkomati Nickel began in August 2009 with the first ore reporting to the mill on the 15th of September 2009.

Jan 1, 2012

By D. Laguitton

"Mathematics, process theory, process practice and computer applications are the main disciplines that contribute to developing useful techniques for computer simulation of mineral and coal processing plants. As in any multidisciplinary effort, communication or transfer mechanisms must be developed to facilitate the flow of experience between participants of different backgrounds. These mechanisms include written reports, verbal communications, workshops and transfer of computer programs. The SPOC project at CANMET is devoted to computer simulation and as such has addressed, or will address in the near future, problems inherent to methodology transfer. The first major output of the project was the material balance program, MATBAL2, which has been acquired by over 30 organizations. Program documentation, industrial workshops and summer student programs have been used to effect the transfer. This experience is discussed and the future outlined.IntroductionComputer simulation has become a common tool in many different fields of human activity during the past two decades, as illustrated in Figure 1. The total number of articles abstracted in Chemical Abstracts under the general subject entry of “Simulation"" has been following a pseudo-exponential growth since 1972 and was approaching 5000 in 1980, whereas no such entry was even used prior to 1967. This represents over a dozen papers published daily on the subject and should continue to grow to higher figures. Still, progress toward accepting modelling and simulation in mineral and coal processing has been very slow. It will be shown later that this slow acceptance is a cause rather than a consequence of the limited success of the various attempts made so far to draw unambiguous benefits from simulation applications. The real cause of the difficulties in fully accepting the new methodology lies in the multidisciplinary aspect of modelling and simulation, which does not suit the traditionally conservative approach that prevails in designing and operating large and costly processing plants."

Jan 1, 1982

By Jayesh B. Patel, Zhongyun Fan, Hu-Tian Li

"Melt conditioned direct-chill (MC-DC) casting is a novel technology which combines vertical direct-chill (DC) casting with a high shear device directly immersed in the sump for in situ microstructural control. In this paper, the solidification mechanism of DC casting under varying conditions is discussed. The temperature profiles in the sump were measured under the steady state casting conditions by using sacrificing thermocouples. Detailed comparisons of the derived thermal condition are made. The individual role of grain refiner additions, natural thermosolutal convection and forced convection in the sump and the interplay of these factors in determining the solidification structures of DC cast billets are discussed. The MC-DC casting technology can be used to control microstructural constituents and casting defects in DC cast billets/ingots by in situ manipulating of the thermal and fluid flow conditions.INTRODUCTION Direct-chill (DC) casting of aluminium, has been the essential commercial process for producing feedstock suitable for subsequent processing, such as extrusion, rolling or forging. Fine and equiaxed grain structures in the as-cast billets/ingots are required to enable a fine and uniform distribution of second phase particles and microporosity. This leads to higher productivity, more cost-effective homogenisation and more efficient downstream thermomechanical processing. The addition of chemical inoculants has been the standard industrial operation prior to casting for grain refinement of Al alloys. However, it has been established that less than 1% of the grain refiner particles added actually act as heterogeneous nuclei to refine the grain structures, showing a very low grain refining efficiency (Greer, Bunn, Tronche, Evans, & Bristow, 2000). Moreover, the remaining particles from the grain refiner addition in the final casting may cause surface defects during downstream processing. A major issue of the metallurgical quality of large sized ingots/billets is the non-uniformity of microstructures even with chemical grain refiner additions. This is due to the fact that the grain structure formed in the different zones of the billet depends on the local chemical composition and local cooling rate. The local cooling rate can vary from 0.4~1 K/s at the centre of the billet to around 10–20 K/s at its surface zone (Nadella, Eskin, Du, & Katgerman, 2008). The large thermal gradient along radial direction between billet surface and interior of the melt during conventional DC casting induces thermal stress and cold cracking even with grain refiner addition. Therefore the control of casting defects, such as macrosegregation, porosity, cold/hot cracking and distortion of the billets/slabs, etc., is still challenging in industry, causing high scrap rate of DC cast ingots/billets even with grain refiner addition."

Jan 1, 2018

By China University of Mining and Technology, P. Zhang, C. Zhou, C. Duan

"Recovering pyrite from the gangue with high sulfur content is of great significance for both economic development and environment protection in China. Due to the global water shortage and high cost in wet separation processes, it is urgent to explore more efficient energy and water conservation method in mineral processing field. This study has proposed an innovative method based on density difference for fine pyrite enrichment by vibration fluidized bed. In this study, the total sulfur content (TSC) of the gangue sample is 19.18%, and the pyrite is disseminated with fine granularity in the gangue which should be crushed for dissociation. The combination and dissociation experiment of -6mm gangue shows that the dominant density of -6+3mm, -3+1mm and -1+0.5mm comminuted material is +2.9g/cm3. Based on the analysis of characteristic, the effects of various factors on the separation performance were experimental studied. The results show that gas velocity, vibration intensity and bed height all have the significant effects. With the increases of superficial gas velocity, vibration intensity and bed height, the separation performance all presents a decreasing tendency. Additionally, the TSC of -6+3mm, -3+1mm and -1+0.5mm materials are respectively up to 37.94% , 35.43% and 30.61% at the optimum conditions, which are the 1.72?1.90 and 2.29 times as much as the TSC of raw material, respectively. This study demonstrates the vibrated fluidized bed can recovery pyrite from the gangue effectively.INTRODUCTIONWith the increasing mining and separation of coal, the yield of gangue has a further growth tendency, which has become one of the largest reserves of industrial waste (Querol et al., 2008). However, many harmful elements, such as S?NOx and Hg, is existed in the gangue leading the serious damage to the soil and environment (Hao, Yun, Zhanyuan, Sen, & Song, 2013). In addition, the economic would be suffered from the loss resulting in the occupied of arable land caused by the accumulation of gangue (Yeheyis, Shang, & Yanful, 2009; Zhou, Liu, Yan, Fang, & Wang, 2012). Therefore, the government has put forward the policies of ""green mining"" in China (Xing & Gao, 2009; R. Zhang, Ai, Zhou, Ju, & Zhang, 2015; Zheng, Du, Li, Qiu, & Yang, 2015). Among different research areas of coal utilization, extracting the useful minerals has become one of hot topics (Ledin & Pedersen, 1996; P. Patra & Natarajan, 2003; Partha Patra & Natarajan, 2004). At present, many researchers has devoted to the desulfurization of coal all over the world. As result, the sulfur element, which is mainly existed in the presence of pyrite, would transferred in the tailings, namely the gangue. Meanwhile, the pyrite is important raw materials to produce rubber, paper, textile and match. Consequently, recovering the pyrite from the gangue is not only suitable to the requirement of ""green mining"", but it could turn the waste into the treasure having the important significance."

Jan 1, 2016

By P. A. Verhey

"This paper describes a series of wear-resistant ceramic materials which have been successfully used in the mineral processing industry in Canada. Applications include use with metallic ores, coal, potash and asbestos, and in other processes where wear degradation is of major concern. The paper will also deal with considerations involving the selection of the different ceramic materials available. It will cover the installation of ceramic materials on support structures under varying process ' conditions, as well as the other physical and chemical factors which have to be taken into account.IntroductionIn the mineral processing industry, large volumes of ores tailings and other materials are handled. The abrasive nature of most of these materials results in extensive wear to both handling and processing equipment.Wear ratios versus cost, production losses due to down time and wear-resistant material suitability for a given application all demand particular attention when viewed against the need for increased efficiencies in existing processes. As a consequence, a very active continuous search for materials with improved wear resistance has been carried out for many years.In this search, starting about 20 years ago, dense ceramic materials were tested and evaluated in certain applications, notably in the iron ore and asbestos operations in Eastern Canada. As a result of substantially better performance both in continuous extended life and ultimate economics realized , wear-resistant ceramic applications developed progressively in many other processing applications, replacing traditionally used materials.In the vast majority of wear-resistant ceramic applications, considerable extended life over previously used materials was established. This invariably was not just a fractional increase but, in most cases , in factors of double, triple and often all the way up to 18 and 20 times the life of alternative materials used previously. In certain applications, extended life could not be measured and appears to be indefinite.Obviously, as a result of such experiences, the progressively wider use of wear-resistant ceramic materials is now an established trend."

Jan 1, 1981

By Gabriel Voicu, Marc Bardoux, Ross Stevenson, Nuno Machado, Jean Lafrance

"Abstract - Paleoproterozoic gold is found in two different volcano-sedimentary sequences and intrusive bodies separated by 600 km within the Guiana Shield. The 2148 Ma St-Élie granite intruded volcanic-arc sequences of the Paramaca Group, whereas the 2096 Ma Omai stock penetrated backarc/ island-arc sequences of the Barama-Mazaruni Group. Positive ?Nd values suggest that both suites lack Archean crustal contaminants, which is consistent with an origin in an oceanic arc setting.The St-Élie deposit is characterized by quartz-dominant vein systems with minor metallic minerals, represented chiefly by pyrrhotite and pyrite. Biotite, calcite, and chlorite are the main gangue minerals. The alteration haloes at St-Élie feature a strong potassic zone, which is absent at Omai. The ore-controlling structures are ductile and the vein emplacement is related mainly to contemporaneous, high-angle ductile shear zones. The St-Élie deposit formed at temperatures >350°C. The stable isotopes values are compatible with a magmatic or metamorphic source.The Omai deposit is characterized by quartz-dominant vein systems with minor metallic minerals, represented mainly by pyrite. Ankerite, scheelite, albite, and chlorite are common gangue minerals. The vein emplacement is syn- to post-deformation and it is related mainly to brittle shear zones with low-angle, stockwork networks and breccia zones. The Omai deposit formed in a temperature range between 250°C and 170°C, much lower than the St-Élie deposit. The stable isotope values are compatible with mixing between deep-seated fluids of metamorphic or magmatic origin with surface- derived fluids.These differences between St-Élie and Omai are interpreted in terms of their depth of formation. Alteration patterns, structural elements, and paragenetic assemblages indicate that the gold at St-Élie was most probably emplaced at a mesozonal depth, whereas the Omai setting yields evidence for epizonal conditions."

Jan 1, 1999

"In the past year, mining at the Doyon Mine has shifted entirely from open pit to underground. The mine produced 234 692 ounces of gold in 1989 and is expected to produce 225000 ounces in 1990. The Doyon Mill has been running slightly above design capacity, and recovery has increased 3%.IntroductionThe Doyon Mine is located 25 miles east of Rouyn-Noranda, Quebec (Figure I).It is a joint venture owned by Lac Minerals and Cambior, with each holding a 50% interest. Lac Minerals operates the mine under the direction of a management committee.Production at the Doyon Mine began in 1980 with the start up of the Main Zone pit. Shortly thereafter the Doyon Mine became the largest open pit gold producer in Canada.In 1983, a ramp leading to the fourth level and exploration drifts were driven. Results were very encouraging, therefore the decision was made to sink a 2150-foot deep shaft, which was completed in 1986.In mid-1986, production began in the West pit, while underground mining of the West Zone started shortly thereafter, at the end of the same year.In 1987 the mill capacity was increased to 3300 tons per day and the Main Zone underground operations commenced."

Jan 1, 1990

By D. W. Bennett, J. B. Hadaway

The operation at Phu Kham commenced design and construction in early 2006 and was commissioned in May 2008. This paper will examine and discuss the project from the inception of flow sheet development and equipment selection, equipment design and manufacture, construction, commissioning and ramp up to full production. The paper will touch on the strategies employed to achieve a short schedule and the efficient use of capital, but with the main emphasis on the grinding circuit. Various challenges during the early years of operation will be discussed including the effect of ore characteristics, including competency, on the performance of the grinding circuit. Actions to overcome these challenges and to enhance performance will also be discussed. Finally, current and future plans to improve the performance of the grinding circuit and the overall plant will be summarised.

Jan 1, 2012

By T. P. Riordon

"Major swings in the silver price since 1979, along with the ever constant fight to maintain ore reserves has forced United Keno Hill Mines Limited through several unique series of events in order to survive in the 80s.This paper is specifically meant to be a description of safety and productivity improvements achieved to ensure the survival of a silver mining community ill the Yukon. There are, however, other events and conditions that must be described to complete the story and this paper attempts to do that as well IntroductionUnited Keno Hill Mines Limited, a subsidiary of Falconbridge Limited, is the only silver producer in the Yukon. Operations are located in north central Yukon, in and around the small town of Elsa, latitude 62.5 °, about 275 road miles from Whitehorse. The Arctic Circle is about 185 miles due north of the town.Temperatures in 1986 ranged from a high of 28.5°C in July to a low of -37.0°C in November, however, much lower temperatures have been recorded in previous years. Due to the mountainous terrain the town of Elsa is completely in the shade from mid-November until early February, a period of about 12 weeks.The Elsa area, as is most of the north, is considered semiarid with an average precipitation level of about 15 inches. Vegetation, however, is quite abundant though slightly dwarfed at the townsite elevation of 3200 feet above sea level: Many of our operating and exploration portals as well as our open pits are above the tree line. Permafrost in the area has been recorded up to 400 feet below the surface."

Jan 1, 1988

By D. Lessard, S. Nantel

"Surface crown pillars are important Canadian,mining structures. Mines operating in the Canadian Shield usually have several, forming a first line of protection from surface elements.Detailed technical information from twenty-four Canadian hard rock mines show that the deposits dip steeply and are generally either single or multiple veins. Considerable overburden usually cap the deposits. The rock mass is often altered and intersected by important discontinuities.The designs for these types of pillars lack basic data and are based on experience rather than a scientific approach. Regardless of the competence of the rock mass, the surface crown-pillar thickness to width ratios (an unscientific design tool used by the industry) are usually less than five. Rock bolting is, in almost every case, used as a support measure. However, there are many openings neither backfilled nor monitored.The characteristics of openings with surface crown pillars are also examined."

Jan 1, 1988

By A. B. Szwilski

The paper outlines the factors taken into account for the selection of steel arch supports. The results are based on experience using the long wall system of coal mining where roadway closure can be extreme. Results of tests on scale-model steel arches and full-scale yield elements are also presented.

Jan 1, 1979

By J. L. Collins

"This paper deals with the quantitative analysis of mine maintenance records. Based on a case study of dozer engine records, the author suggests an easy method of deriving useful information for managerial decisions in a step-by-step manner.More specifically, the paper deals with the following topics:• determination of the most economical replacement time,• determination of reliability characteristics,• determination of the number of replacements, and• determination of the number of spares.IntroductionThe mining industry collects a lot of information about every aspect of its activities, an example of which appears in Table I. In Table I , the distribution describes the operating hours at failure of 56 different dozer engines used in severe applications. Besides calculating an average and possibly a standard derivation from the data, little else is derived, at least from a statistical point-of-view.More information can be obtained from these records that could help management in the decision-making process.To illustrate this point, the sample data appearing in Table I will be analyzed in detail by making use of well-known concepts in reliability engineering.Distribution of DataTable I represents a distribution obtained from the recorded hours cumulated from the operators' time cards. The operating hours have been divided into fourteen classes for each 1000 hours of engine running, e.g . all engines scoring an operating time of between 1001 and 2000 hours formed a class , those scoring between 2001 and 3000 hours another one, etc. Generally, the class interval should be a multiple of the equipment preventive maintenance check period.The minimum acceptable sample size should be large enough to ensure that the score in each class interval is at least one. Ideally, the score for each class interval should be at least five so that a chi-square test could be carried out if necessary.The average life of an engine can be found by adding the products of the frequency and the class mark (mid-point) values. Therefore:"

Jan 1, 1987

By D. Mraz

"In certain instances, rocks around underground excavations behave as a plastic mass. This paper offers several solutions to predicting the mode of plastic flow around cavities and designing mining pillars where plastic conditions exist.IntroductionWhen stresses around underground cavities exceed yield limits of the host rock, the material often behaves as a plastic mass. The best example of this phenomenon is the behaviour of salt rocks in deep salt and potash deposits (more than 500 m deep).However, many other soft rocks exhibit similar properties. For example, Jeremic(1) described certain types of coal yielding plastically under high pressure. Alder suggested that granulated rock behaves plastically.The object of this paper is to propose a de sign procedure for mining pillars exhibiting plastic flow due to the combination of rock properties and in-situ stresses.Prandtl(3) mathematically defined a concept of a generalized, perfectly plastic substance, not possessing the property of strain hardening (Fig. I). He had in mind, a solid with a quasi quasi-isotropic , polycrystalline structure having a well defined yield point, and he postulated that its material elements start and continue to deform plastically when the maximum shearing stress ""'MAX"" reaches a sharp limit, dependent on the mean value of the sum of the major and minor principal stresses:"

Jan 1, 1984

By X. -G. Chen, A. M. Nabawy

A novel manufacturing technique for Al-TiB2 nanocomposites has been developed, in which TiB2 nanoparticles were incorporated into liquid aluminum under mechanical stirring and in the presence of a K2ZrF6 flux-wetting agent. The microstructure of the Al-TiB2 nanocomposites was studied using scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The microhardness test was conducted to investigate the strengthening effect of TiB2 on the aluminum matrix. The TiB2 nanoparticles were successfully incorporated and dispersed into the aluminum melt in the presence of the K2ZrF6 flux during mechanical stirring. In the as-cast microstructure, most nanoparticles segregated in the interdendritic regions as a result of particle redistribution during solidification. The addition of 2, 5 and 10 wt% TiB2 nanoparticles increased the composite hardness by 60, 90 and 150% respectively when compared to commercial purity aluminum, indicating that the TiB2 nanoparticles imposed a significant strengthening effect on the aluminum matrix. The role of K2ZrF6 flux agent on the incorporation of nanoparticles into aluminum melt was discussed.

Jan 1, 2014

By A. A. Ruitenberg, C. J. Morrissy

"The Lake George antimony deposit comprises a system of stibnite-bearing quartz veins that cut Silurian greywacke and slate. The stibnite-bearing ore zone is in part enveloped by a uraniferous zone.The ore-bearing quartz vein system occupies an easterly striking, gently north-dipping fracture system that cuts across north-northeasterly trending gently southwest-plunging, tight Acadian (early Middle Devonian) folds. This vein system continues at depth into a siliceous skarn zone intruded by altered granite porphyry dykes, which constitute probably a late phase of the Hawkshaw granitoid intrusion to the north.Most of the ore occurs in a northeast-plunging, trough shaped vein structure that formed where the vein system (gently north-dipping) intersects the axial surf ace zone (steeply northwest-dipping) of an Acadian synform. The trough shaped structure resulted from deflection of the fracture zone (containing the vein system) by competent beds.Emplacement of the quartz-stibnite veins was preceded by, and is in part penecontemporaneous with, the formation ofa micaceous-argillaceous alteration halo, which in turn intersects a patchy biotite alteration zone.The hypabyssal intrusions associated with the Lake George deposit probably represent a late phase (early Carboniferousr) of the nearby Hawkshaw intrusive granitoid complex. IntroductionThe Lake George Antimony Mine is situated 40 km southwest of Fredericton and 2.5 kin north of Lake George, New Brunswick (Fig. 1). The mine is owned by Consolidated Durham Mines and Resources Ltd.Shaw (1940) described the early history and development of the mine. In subsequent years, available drill cores were relogged by several geologists. Much new information became available when an extensive diamond drilling program (Kidd , 1970) was started by Consolidated Durham Mines and Resources Ltd. in 1970. A study of the geology and economic potential of the deposit was made by Glover (1973). Abbott and Watson (1975) made a study of the ore mineralogy. Available drill cores were relogged and a preliminary study of the fracture system in the mine was made by G.A. Pierce and A.A. Ruitenberg during 1976. Outcrops in the area sur rounding the mine are extremely sparse.Between 1976 and 1979 the present authors made a detailed study of the mine workings, available drill core and regional structure in the vicinity of the mine, with results set forth in this paper. The regional geologic setting of the deposit, the geometry and structural controls of the ore zones, and the mineral zonation and rock alteration are emphasized."

Jan 1, 1980

By P. Mayer

"Determining the correct mechanism of a boiler tube failure is important for the prevention of future tube failures. Proper corrective measures can be undertaken to alleviate the root cause or causes for a failure only when the correct mechanism is known. A mechanism of boiler tube failure is defined as the process which degrades the tube and produces a failure.An expert system package was developed for use by electric utility power plant personnel during investigation into the cause of a boiler tube failure. It is intended to assist their efforts to recognize and identify a basic failure mechanism that can produce the type of boiler tube failure under investigation. The program guides the user to the most likely failure mechanism by asking simple questions, answers which can be obtained by determining the failure location, type of fuel, and from visual inspection of the failed tube. Expert systems are a form of artificial intelligence which imitate the decision-making process of experts.IntroductionBoiler tube failures (BTFs) continue to be the single largest source of forced outages in fossil fired electricity generating stations. Because of this a concentrated effort is being made to minimize boiler tube failure occurrences. Eliminating boiler tube failures could be worth $5 billion a year to the electric power industry(1).The aggressive service environment of fossil-fired boilers is largely the reason for these failures because the combined effects of stress, temperature, corrosion, erosion and vibration cause deterioration of boiler tube material properties and reduction in wall thickness.Determination of the boiler tube failure mechanism is important for the prevention of future problems. The root cause for a failure can be established and proper ameliorative measures taken only when the failure mechanism is identified correctly. The correct identification of failure mechanism is a complex process which may include many individuals and institutions. Technical specialists in metallurgy, chemistry, combustion, and boiler design frequently cooperate with the station staff in a failure investigation . These individuals rely on personal experience and numerous reports , theories, studies, private communications and investigations concerning the different failure modes and mechanisms."

Jan 1, 1990

By E. G. Joe

The continuing increase in costs for power and fuel are affecting significantly the cost of milling Canadian ores. In order to ascertain the scope and source of energy consumption in Canadian mills for further energy conservation opportunities, CANMET, in cooperation with the Canadian Mineral Processors, carried out a detailed survey on the metallic mineral processing plants. Sixty-seven mills representing almost 300 million tons of annual capacity participated in the survey. The results indicated that, in general, copper and iron ore mills, representing the bulk of the tonnage, consumed relatively low levels of energy per ton. Nickel-copper, zinc-copper and lead-zinc .ore mills were moderate in energy consumption, and uranium and some copper-lead-zinc mills reported much higher energy consumptions due primarily to the increased heat requirements of the ore pulp. Although plant heating costs varied somewhat with location, it was apparent that the lowest heating costs were achieved by those plants built with proper insulation and energy conservation design. If the cost per million British thermal units is taken as $2.00, the mill energy costs generally ranged from 40ft to $1.20 per ton.

Jan 1, 1979

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