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By R. D. Brown

The Federal Government's White Paper on Tax Reform received further major criticism in the reports of the Committees of the House of Commons and the Senate, which recently completed a lengthy review including public hearings of the government's proposals. These reports both criticized the emphasis placed by the White Paper on its concept of tax equity rather than on a system which would promote economic growth. However, the Finance Committee of the House of Commons was prepared to accept, with modifications, a number of the White Paper's key reform proposals. The Senate Finance Committee was more critical of the basic thrust of the tax reform program and recommended that a modification of the existing tax system would be more appropriate to Canada's needs. Both Committees re-commended a more favourable treatment of mining income than that originally proposed in the White Paper, and to some extent both Committees suggested proposals that were even more favourable to the industry than those set out in Finance Minister Benson's amended proposals made in August of this year. This article out-lines the principal recommendations and comments in the reports of both the House of Commons Committee and the Senate Finance Committee.

Jan 1, 1971

By H. P. Pew

THE Pembina oil field is in west-central Alberta, about 88 miles west-southwest of Edmonton. The field, about 35 miles long by T HE Pembina oil field is in west-central Alberta, about 88 miles west-southwest of Edmonton. The field, about 35 miles long by 85 miles wide, is the largest in Canada in areal extent, in the amount of oil in place and in the current producing rate. The discovery well was completed in the middle of 1953. The field has grown until its present area is 369,820 acres. There are 74 working interest owners in the field. Early in the producing history of the Pembina field a committee of operators was formed on a permanent basis. The Pembina Operators' Committee has established a permanent staff, which compiles and distributes pertinent field information on a regular basis to all participants. The Alberta Oil and Gas Conservation Board has dealt with field-wide problems primarily through this committee. Expansion of the field was rapid as shown by the number of wells completed -from 135

Jan 1, 1961

By Louis Frost

"1N 1951, the Dominion Steel and Coal Corporation, as part of a programme of modernization in their coal mining operations at Sydney Mines and Glace Bay, Nova Scotia, undertook the development of two large cross-measure tunnels, which were to be used for the purpose of raising the coal from the underground workings by conveyor belts direct to wash plants located on the surface.These tunnels were to reach from the surface to central loading points underground located at a depth of 600 and 900 feet, respectively. They were to be driven on a pitching gradient of 11 degrees to the horizontal, and they were to reach a length of 3,600 feet in the Sydney Mines area and 10,000 feet in the Glace Bay area.The longer tunnel, 19 feet in diameter, was driven a distance of 1,500 feet and, for domestic reasons, bas not yet been •completed. The other tunnel, in the Sydney Mines area, 18 feet in diameter, is steel supported and concreted throughout its entire length. This tunnel has been completed and will be in operation at an early date.The development of this particutar tunnel posed an additional problem, as the rock through which it had to pass was considered to be water-bearing. In the sinking of Princess Colliery shafts in 1866, a great deal of water had been encountered, and it had been necessary, while sinking, to line the shaft with cast-iron tubbing through the water-bearing strata. The shaft had to be lined for a depth of 300 feet at the upper end. It was anticipated that we would meet with difficulty in driving the tunnel through this strata."

Jan 1, 1955

By D. M. MacLean

THE property of Howey Gold Mines, Limited, is situated at Red Lake, Ontario, one hundred and seventy-five miles east of Winnipeg and eighty miles north of the Canadian National railway. The mine has been a continuous producer since April, 1930, and, at present writing, a total of 3,042,690 tons has been hoisted, giving a production of $6,422,858.55, for a grade of $2.32 per ton. From 1,064,477 tons mined during the past two years, however, the yield has been only $1,389,607.03, or $1.41 per ton (gold at $20.67). Present output is at the rate of about 1,470 tons. per day. THE ORE-BODY AND WALL-ROCK: The Howey ore-body is part of a quartz porphyry dyke, which has. intruded an area of greenstone. The dyke strikes north 65° east, and its dip varies from 85° to the south at the surface to practically vertical below the. 1,000-foot horizon. Both along the strike and on the dip, the width of the dyke varies from 25 to 200 feet, the widest portion occurring below the 1,000-foot level. To the east of the ore-body, the dyke increases in width and finally splits into tongues of porphyry enclosed in greenstone, diorite, and congloJ11erate. To the west, it passes into the adjoining property, its width at the boundary being 100 feet. The rock in the ore-body is hard to drill, but, because of numerous horizontal slip-planes, it breaks well when blasted. This characteristic makes it possible to break large breasts or benches with a relatively small number of holes. The ore broken in this manner is consequently quite coarse, a large part of it requiring secondary breaking.

Jan 1, 1938

By Pingyang Zhang, Caichu Xia, Shuwei Zhou, Yu Zhou, Yongsheng Hu

A lined rock cavern (LRC) is an alternative container for compressed air energy storage (CAES) to store high-pressure air that is later used to produce electricity. A critical requirement of CAES in LRCs is that the inner seal should provide adequate sealing capacity to prevent air leakage from LRCs. In many studies, rubber sheets are applied to build the inner seal. However, air leakage through rubber seals has not been given much attention and rubber seals are usually assumed to be absolutely airtight. Given that rubber is permeable especially under high air pressure, such as in CAES, air therefore leaks through rubber seals during CAES operations. In this study, a numerical analysis was conducted based on the permeation equation of polymers and the governing equations of thermodynamics of CAES caverns to analyze the characteristics of air leakage from CAES caverns through rubber seals. A planned CAES plant in China was considered as a case study. Results show that air leakage rate increases with increasing cavern temperature and pressure during air injection and decreases as cavern temperature and pressure decline during air withdrawal. However, in total, the daily air leakage percentage is in the order of magnitude of 10-3% in a typical operation cycle, which is much smaller than the critical value of 1%. Under a common range of realistic operations conditions, the daily air leakage percentage is still of the order of 10-3%. Therefore, rubber seals can be used to prevent air leakage in LRCs for CAES. However, the experience of Japanese pilot cavern indicates that the specifications for the on-site vulcanization jointing and installation methods of rubber seals still need improvement.

Jan 1, 2015

By F. Melo, M. Pawlik

Fine coal aggregation in concentrated coal-water suspensions was studied through steady-state rheological measurements. The wettability of coal particles was modified by dry oxidation of a bituminous coal. The degree of hydrophobicity was monitored using film flotation. The rheological measurements revealed that hydrophobic coal particles aggregate in aqueous suspensions, over a wide pH range, and produce slurries with high yield stresses. As the degree of coal oxidation increases, the coal particles become more hydrophilic and such suspensions exhibit lower yield stresses values. The yield stress values for suspensions prepared from oxidized/hydrophilic coal become a strong function of pH and correlate well with the surface charge as determined through electroacoustic measurements. These results indicate that the yield stress of aqueous suspensions of coal, and hence coal particles aggregation, is strongly affected by the wettability of coal particles.

Jan 1, 2004

By Ye Chen, Jianhua Chen, Xianhao Long, Qingxia Liu, Zhenghe Xu

"It is crucial to understand the mechanism of the collector interacting with the mineral surface in the presence of water molecules, which could influence the relaxation and electronic properties of sulphide mineral surface due to the proximity effect for narrow band gap of semiconductors. The adsorptions of three typical collector molecules (xanthate, dithiocarbamate and dithiophosphate) on the sulphide mineral surfaces in the absence and presence of water molecule have been simulated by density-functional theory (DFT). The calculated results show that the adsorptions of collectors on clean mineral surface in vacuum are not in agreement with the observed flotation behaviours. The presence of water molecules has a great influence on the adsorption of collectors. The analysis of density of states of the mineral surface atom suggests that the adsorption of water molecules could influence the electronic properties of mineral surface and consequently influence the adsorption between the surface and the collector molecule.INTRODUCTIONIn the separation of multi-metal sulphide ores, the selectivity of a collector is a key factor for the efficient recovery of the aimed mineral. Xanthate, dithiocarbamate (DTC) and dithiophosphate (DTP) are the most common collectors used in the flotation of sulfide minerals. Generally, xanthate exhibits powerful collecting property but lack of selectivity. While dithiophosphate and dithiocarbamate show the good selectivity in the lead and copper sulphide mineral flotation. The mechanisms of these collectors interacting with the sulphide mineral had been attracted many attentions and several mechanism based on experimental results had been reported (Chander & Fuerstenau, 1974; Fuerstenau, 1990; Raju & Forsling, 1991; Crozier, 1991; Bradshaw, Cruywagen & O’Connor, 1995; Guler, Hicyilmaz, Gokagac & Emekci, 2006). However, the micro-mechanisms of the selectivity of these three thiol collectors on different sulphide mineral surfaces are not fully understood."

Jan 1, 2016

By H. W. Smith, R. D. Fournier

This paper presents the results of an investigation of a full-scale rod mill. Appropriate numerical techniques are developed for the experimental determination of the parameters of a dynamic mathematical model from steady state data. The results confirm that this full-scale rod mill behaves similarly to laboratory-scale ball mills for which results have previously been obtained. It is noted, however, that although the model presented is adequate for predicting over-all particle size distributions, the size distributions of individual components of a multicomponent ore cannot be predicted.

Jan 1, 1972

By George J. Simandl, Donald F. Gunning

At the beginning of the 20 century, British Columbia produced a wide variety of quality dimension stone products for both domestic and foreign markets. The industry flourished until the 1930s when most of the producing quarries closed as a result of the Depression. During the 1990s, British Columbia experienced the resurgent North American dimensional stone production trend. The industry benefited from increased prospecting activity and from substantial new investment in processing equipment, particularly in the granite sector. These activities resulted in new quarry developments, the reopening of abandoned quarries such as on Granite and Fox Islands <www.quadrastone.com>, and a renaissance in downstream value-added activities. British Columbia has reestablished itself as an important, reliable and innovative source of high-quality stone products.

Jan 1, 2001

By Jehan Rondot, Raymond Marleau

"Des quartzites trés pars ont été découverts au cours de la cartographie de la region du lac des Martres, étape de l'étude géologique de la region de Charlevoix.On distingue quatre groupes métasédimentaires, tons con tenant des niveaux de quartzite dans an mains deux domaines géologique différents, c'est à l'ouest, clans le do¬maine gneisso-charnockitique que se situent les quartzites du groupe des Martres. Quartzite et gneiss à, grenat et sillimanite, en banes épais, constituent la formation de La Galette. A Pest, dans un environnement gneisso-granitique, les deux groupes métasédimentaires de Saint-Siméon, et de La Malbaie comprennent, par contraste, des bancs pen épais et de compositions variées. Les niveaux de quartzite dépassent rarement 50 m d'épaisseur. L'autre groupe métasédimentaires, celui de Saint-Tite des Caps, recoupé de nombreuses intrusions charnockitiques et granitiques, ne possède que de minces niveaux de quartzite.La pureté et la grande épaisseur des quartzites de La Galette suppose une histoire complexe qui se termine par des depots continentaux de climat aride, par opposition aux depots marins des autres groupes. D'autre part, la presence de ces quartzites an sein de roches Presque anhy¬dres et de haute temperature que sont les charnockites leur confére des caractéristiques de fusion sans decrepitation.Parmi la multitude de depots de quartzite qui existe clans le monde, peu sont de qualité supérieure. Or, de par sa composition chimique, le quartzite de La Galette se compare avantageusement à ceux des meilleurs gisements des Etats-Unis, de l'Europe de l'Ouest et de l'Afrique du Sud. D'accès facile pour l'exploitation, les gisements ne sont qu'à une trentaine de milles de Baie Saint-Paul ou de La Malbaie, sur le Saint-Laurent.L'utilisation en metallurgic prévue pour le quartzite de La Galette comprend la production de silicium, de ferro¬silicium et d'autres alliages de silicium. La composition du quartzite est en outre appropriée pour la production de carbure de silicium et de silicate de sodium. Les fines peuvent être utilisées pour la fabrication du verre et comme matiere de charge"

Jan 1, 1977

By Bai-ru Xia, Cang-qin Jia, Qi-wu Huang

Limit Analysis Theorems has revealed to be a powerful tool for the development of numerical models aiming the determination of the load bearing capacity of structures reached by plastic collapse. This work presents a numerical formulation for the computation of strict upper bounds of the collapse loads of rigid-perfectly plastic mechanical systems, derived within the kinematical theorem framework. A key advance of this present method is that the problem is described only in terms of nodes and discontinuities connecting those nodes rather than element or bodies. The alternative approximation procedure to the traditional finite element method might involve discretization of a given body using a suitably large number of nodes laid out on a grid, with the failure mechanism comprising the most critical subset of potential discontinuities interconnecting these nodes. Potential discontinuities which interlink nodes laid out across the problem domain are permitted to crossover one another, giving a much wider search space than when such discontinuities are located only at the edges of finite elements of fixed topology. Highly efficient interior point method solvers can be employed when certain popular failure criteria are specified (e.g. Mohr-Coulomb). By adopting this processing approach it is possible to solve very large problems which normally exceed the memory capacities of a single computer. The developed numerical tool reveals to be robust and versatile, able to solve a wide range of 2D problems. Velocity singularities are automatically identified and visual interpretation of the output is straightforward. Several numerical examples including rock slope are studied by the new method, and the results are very close to those calculated by using analytical method and FEM.

Jan 1, 2015

By R. D. Prettie

Wood preservation may be defined as the art of protecting wood from decay. In its broadest sense, however, it includes a much wider field. It might be more properly de-fined as the art of protecting wood from destructive agents, such as decay, insects, marine borers, mechanical wear, etc. The earliest data on record for the preservation of organic bodies is found in Egyptian manuscripts. The bodies which we call mummies were impregnated with antiseptics, of which the principal were natrum (sodium sesqui-carbonate), sodium chloride, and sodium sulphate. After being steeped in the solution, they were subjected to either a boiling or baking process in a bituminous preparation. The first attempts in Europe to preserve timber were made by the Greeks and Romans. They extracted essential oils from the juniper and cypress trees, and either rubbed these oils into the wood they wished to preserve, or bored thousands of small holes in the wood and poured the preservative oil into the holes. The famous statues of Jupiter and Diana were carved out of wood. The ceremony of pouring in the preservative oil by the High Priests was a religious pageant of great importance, of which there are many records.

Jan 1, 1926

By John B. Phillips

The mine is entered by a central vertical shaft, strongly timbered, and containing two compartments-one for the passenger cage, the other for the large skips bringing the ore to the surface. A man-way, for emergencies, is also provided, parallel to the shaft. The cage is a single-deck steel box, carrying about thirty persons; by means of arrangements above and below, it can also hoist and lower materials needed in the workings. Levels are run at intervals of 100 feet. In special cases, where the ore conditions warrant, sub-levels are operated, such as those at 1,113 feet and 1,123 feet (Fig. 7), which are connected by winzes with the 11 th level. One of these was pushed for 40 feet, and then abandoned because it was unprofitable to take up ore of the grade encountered. The ore between levels is removed by stoping. The drifts follow the course of the veins as much as possible, with numerous cross-cuts. Winzes, raises, connections, etc., are blasted out where needed. The main drifts are at least 8 ft. high by about 9 ft. wide. All former narrow drifts had to be widened some time ago, by ruling of the Ontario Department of Mines, to lessen the danger of accidents with cars in the small passages. Accurate plans of the under-ground workings are kept in the office, and extensive surveying is always being done underground to keep the maps up to date, measure the cubical contents of stopes, and so forth. Timber is extensively used in the construction of supports and chutes, and in the sinking of the shaft. Steel and concrete are too ex pensive to compete with timber, which 1s abundant in such sections as have escaped forest tires.

Jan 1, 1926

By M. Fafard, M. Dupuis, P. Goulet, J. Bédard

Start-up of a Hall-Heroult cell is a delicate task that can affect pot performance and pot life. Modem practices for high amperage cells involve preheating the lining before the molten electrolyte is poured in. Different preheating methods and heat-up schedules are used throughout the industry, and the optimum between a short start-up and damage minimization to the cell is elusive. Direct electrical coke-bed preheating is one of the most common techniques. This practice typically results in a non-uniform surface temperature distribution and can generate detrimental thermal gradients in the cathode blocks. Numerical modeling is an invaluable tool to study this complex problem and can help improve the preheating procedures. The modeling of the mechanical response of the lining is critical to detect risks of cathode block cracking or the development of gaps where liquids could leak into. Taking into account the baking of ramming paste, the quasi-brittle nature of carbon and the contact interfaces between different materials are examples of key elements to consider. A finite element slice model of a cell was built and simulations of different electrical preheating scenarios were performed using the inhouse code FESh++ to demonstrate what can be learned through thermo-chemomechanical modeling. The potential industrial application of the model is discussed.

Jan 1, 2006

By P. deH. Eastcott

The paper summarizes a slide presentation made during the CIM Mechanical-Electrical Operators&apos; Conference, held at Sudbury. Ontario, January 25-27, 1977. Its scope has been limited to a few specific aspects of modern Canadian hoisting plant practice that are likely to be of interest to operating personnel. It is intended to serve as a brief review of established methods discuss in more detail the present state-of-the-art and suggest trends that will appear as products during the next few years.

Jan 1, 1977

By A. Shakoor, T. P. Gautam

The long-term slaking behavior of clay-bearing rocks in the field can be quite different than the short-term slaking behavior in the laboratory. To assess this difference, 12 replicate samples of each of 20 clay-bearing rocks, including 5 claystones, 5 mudstones, 5 siltstones, and 5 shales, were exposed to natural climatic conditions for 12 months. After each month of exposure, one replicate sample of each rock was removed from natural exposure and its grain size distribution was determined. Disintegration ratio (DR), defined as the ratio of the area under the grain size distribution curve of the slaked material for a given rock to the total area encompassing all grain size distribution curves of the tested samples, was used to quantify the amount of disintegration under natural climatic conditions. DR values of naturally exposed samples were then compared with the corresponding values of second-cycle slake durability index (Id2) determined in the laboratory. The relationship between Id2 and DR after, 1 month of exposure, exhibits an R2 value of 0.65 but the relationship deteriorates when DR values for 6 and 12 months of exposure are used, with R2 values of 0.63 and 0.25, respectively. However, when DR values for laboratory samples, computed from grain size distributions of slaked material after second cycle, are compared with DR values of naturally exposed samples for the three periods of exposure, the relationship improves with the corresponding R2 values being 0.61, 0.71, and 0.41. These results suggest that DR may be a better parameter for assessing the long-term disintegration behavior of clay-bearing rocks than Id2.

Jan 1, 2015

By Hang Zhao, Xinping Li, Pingan Wu, Yi Luo

"The deep-buried rock surrounding the Jinping II Hydro-power Station was taken as the engineering background. Using model specimens of classified rock materials to simulate fractured rock mass under high in-situ stress conditions, the test about acoustic propagation law on single fracture model of specimen under different pressures and different angles were carried out. The variation of p-wave velocity in fractured rock mass and axial stress-strain relationship in the whole test procedure was also studied. Based on damage mechanics principle and the acoustic wave propagation in cracked rock mass, comparative study on damage constitutive relation of fractured rock mass under high in-situ stress in consideration of equivalent strain and equivalent energy was performed. As the results showed, with the change of axial stress level under constant confining pressure, the change in wave velocity can be divided into three stages: slow increase (small variation in amplitude), rapid reduce (large variation in amplitude ) and accelerate reduction. When the confining pressure is constant, the maximum p-wave velocity and the peak strength of specimens increases with the decrease of the crack angle.When the crack angle is constant, the maximum p-wave velocity and the peak strength of specimens increases with the increase of confining pressure.It is identified that the theoretical calculation results of constitutive relation about elasto-plastic damage model containing variable wave velocity in the fractured rock mass is consistent with the model test results.Therefore,the constitutive relation can provide reasonable suggestions for engineering practice. INTRODUCTIONThere are a lot of joints and fractures in surrounding rock mass of deep-lying in the Jinping-II hydropower station, which has a great influence on the physical and mechanical properties of rocks and effects the acoustic wave propagation and attenuation law in rock. Many previous research and project examples has proved that sound propagation parameters are closely related to crack and stress condition. Thus, it has certain theoretical significance and practical application value to carry out researches on sound propagation characteristics and establish damage constitutive model of fractured rock mass which is related to sound propagation parameters."

Jan 1, 2015

By C. Edwards

"The processes for rare earth (RE) extraction include the decomposition of RE ore concentrate minerals, and the concurrent or subsequent leaching of the rare earth elements (REEs) from the decomposed minerals. Ore beneficiation concentrate can be decomposed by, for example, acid roasting, caustic cracking, and chlorination. The REEs can be selectively extracted. The nature of the REE extraction process depends on the concentrate mineralogy and the targeted products. Based on the experience of the Saskatchewan Research Council (SRC) in RE processing, this paper reviews REE extraction from the major RE minerals, including bastnaesite, monazite, xenotime, ion-adsorption clay, allanite, cerite, and eudialyte. An update on the development of RE extraction processes is also provided.INTRODUCTIONRE processing usually involves two operation stages, physical processing and chemical processing. Physical processing, also known as ore beneficiation, separates the RE minerals from gangue minerals to produce an RE mineral concentrate. Chemical processing, which includes extraction and separation processes, converts the RE mineral concentrate to an RE compound which is either an end product or an intermediate product for the subsequent production of individual REEs or other compounds. The RE extraction process uses one or more reagents to decompose the RE minerals and to leach the REEs into solution. The RE separation process uses solvent extraction, ion-exchange, or chemical precipitation to produce either rare earth oxides (REOs) or individual REEs. The authors have previously reviewed RE ore beneficiation processes (Zhang & Edwards, 2012). This paper focuses on extraction processes for a variety of RE minerals. Table 1 gives the chemical compositions of the RE minerals mentioned in this paper. The varieties of RE extraction methods use many different reagents. These reagents are mainly inorganic acids, alkalis, salts, and chlorine gas. The commonly used acids include sulfuric acid (H2SO4), hydrochloric acid (HCl), and nitric acid (HNO3). Sodium hydroxide (NaOH) and sodium carbonate (Na2CO3) are the most common alkalis. Salts include ammonium sulphate ((NH4)2SO4), ammonium chloride (NH4Cl), and sodium chloride (NaCl). HCl is normally used to extract RE from silicate ore minerals such as allanite and gadolinite. The alkalis and H2SO4 are mainly used to leach REs from phosphate ores minerals like monazite and xenotime. The carbonate ore RE minerals such as bastnaesite can be treated using either acids or alkalis. HNO3 is mainly used to leach eudialyte and apatite. The extraction of REs from ionadsorption clay deposits uses salt solutions. Chlorine gas (Cl2) is exclusively used in the RE chlorination process which can be used to treat any RE minerals."

Jan 1, 2012

By Frederik H. Kriel, John Ralston, Craig Priest

"Stream-based microfluidic solvent extraction offers a novel alternative to bulk-scale mixer-settler operations. However present maximum throughputs are restrictive and there are engineering challenges that need to be overcome before the technology is robust. This is especially the case for mineral processing, where circuits must be able to handle variable feed streams with long retention times and where maintenance should be minimized. This paper highlights research directed at investigating and evaluating these challenges for actual mineral leach solutions of metal ions. Molecular and particulate channel fouling is discussed. Most extraction systems studied to date show no effects that would preclude use of the technology. For rare earth elements (REE) with fast extraction rates, scale-up of volumetric throughput to 100 L/h using suitable arrays of channels, microfluidic chips and modules is shown to be achievable using a small contactor (approx. 2 m3) platform. This requires only 2–3 % of the typical aqueous phase inventory and residence time used in an equivalent mixer-settler. For a circuit with 100 contactors, the overall residence time would be less than 1 h, using an aqueous inventory of 40 L.INTRODUCTIONHydrometallurgy is of pivotal importance in many mineral processing circuits around the world, with liquid-liquid solvent extraction (SX) a key step in the separation of many base metals (e.g. Cu and Ni), radioisotopes, precious metals, and the ‘technology’ metals, such as rare earth elements (REEs) (Ritcey & Ashbrook, 1979). The standard equipment for SX in mineral processing is the mixer-settler, in which liquid dispersions are created, by agitation, to increase the surface-to-bulk ratio and, thus increase the mass transfer rate between the liquid phases. In stream-based microfluidic SX (microSX), these high surface-to-volume ratios are achieved by contacting microscopic streams (Ciceri, Perera, & Stevens, 2014), rather than forming small droplets, so that phase disengagement can be accelerated (essentially instantaneous via branching of the two streams of liquid at a channel junction). MicroSX is profoundly different from bulk mixer-settler SX operations and offers exciting opportunities for processing hydrometallurgy solutions (Kriel, Holzner, Grant, Ash, Woollam, Ralston, & Priest, 2015; Priest, Zhou, Klink, Sedev, & Ralston, 2012). Nonetheless, the advantages of using microfluidic environments are presently balanced by very significant challenges relating to throughput, process control, coupling of stages, flow stability, and fouling. If these challenges can be met using smart chip designs, process control and clever engineering, high-value/low-volume SX processes stand to benefit greatly."

Jan 1, 2016

By R. D. Brown

Manitoba has now joined Ontario and Quebec in providing for new incentives and lower tax rates for the mining industry. A single rate of tax (to replace the former two-tier royalty), an investment tax credit and a relatively straightforward set of rules for calculating taxable mining profits are the main features of new mining tax legislation announced by Manitoba&apos;s Finance Minister Donald W. Craik in his May 15, 1979 budget address. On introducing amendments to reform The Metallic Minerals Royalty Act, the Finance Minister indicated that the new tax regime is intended to restore the Manitoba mining tax system to a competitive position in Canada, and should result in renewed investment in the province&apos;s mining industry. 1n this regard, the government could be right-there is little question that the new tax regime will produce greater incentives for the mining industry than the two-tier royalty system introduced by the New Democratic government in 1975. The proposed changes, contained in Bill 57, would largely be effective January I. 1979.

Jan 1, 1979