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By Jerome A. Westphal

The Middle Mississippi River extends from the mouth of the Ohio River to the mouth of the Missouri River, a distance of about 310 kilometers (km) measured along the river. From its founding in 1764 to the first steamboat arrival in 1817, the City of St. Louis was little more than a trading post. However, with the advent of the shallow-draft steamboat, the Middle Mississippi River rapidly became a major thoroughfare of commerce. In this regard, its importance has been reflected by the development of port facilities at St. Louis and by Federal activity relating to channel maintenance and improvement. First Federal work on the Middle Mississippi River was autho¬rized by Congress in 1824. This work was for snag removal and bank clearing and was directed at reducing the hazards to steamboat traffic, particularly during low-flow periods. During the 1820's and early 1830's, the main channel threatened to move toward the Illinois shore and abandon the St. Louis port facilities. In 1836 and 1837, Congress authorized construction of permanent improvements to keep-the river next to St. Louis (Missouri shore). By 1880, it was recognized that bank clearing activities had resulted in a wider and shallower river which exacerbated navigation

Jan 1, 1977

By hydrometamorphism is meant the alteration of rocks, ores and minerals by atmospheric waters. In its broadest sense, it includes the varied processes of weathering, oxidation, hydration, the leaching of rocks and ores, and the solution, migration and enrichment of metals. Rain water, as it strikes the earth, is practically pure water, except for small quantities of dissolved atmospheric gases; upon coming in contact with ore minerals, especially sulphides, however, it is transformed into solutions of great chemical activity, which attack, transform and rearrange the minerals of ore- bodies, and so effect enrichments of the greatest economic importance. Primary deposits so low in grade as to be without commercial value are frequently thus transformed into deposits of commercial importance. It is necessary in the examination of any orebody, therefore, to determine whether the valuable ore is of primary or of secondary origin; if primary, its value may be expected to continue indefinitely in depth to the zone of primary impoverishment; if secondary, the ore deposition is known to be controlled by surface agencies, and the valuable ore may be expected to continue to such depths only as have been reached by surface waters. The decomposition and weathering of rocks, unlike the changes undergone by orebodies, are accomplished by water carrying as dissolved constituents chiefly atmospheric oxygen and carbon dioxide, together with vegetable acids. The chemical changes wrought are principally hydration, oxidation and the formation of carbonates. The tendency is toward the solution of the more easily dissolved minerals, which is attended by the formation and a surface concentration of the more resistant minerals,

Jan 1, 1932

By J Silva Castro, Braden Lusk

Information management is important in all disciplines. In mining; collection and analysis of information before, during and even after mining is a keystone to performance. During mining, information is useful to optimize the resources and make appropriate decisions. Current technologies allow for collecting information in real time. Records of blasting activity at the mine are common practice in surface coal mining operations. The most common blast information recorded contains the location of the blast, scaled distance, geometry of the blast, weight of explosive used and quantity of blasted rock. Sometimes due to the proximity of protected structures, seismograph evidence of the particle velocity and airblast levels is required. However, in the majority of cases, the seismograph information is not linked to the blast information. Blast related information is recorded separately from the seismograph information and seismograms are little more than an attachment to the blast record. This fact makes simultaneous visualization and analysis of the technical details of the blast with the vibration and airblast information difficult.

Jan 1, 2012

By P. K. Weimer

Coinpletely integrated thin-film circuits inco?,porating more than 1000 active and passive elements have been fabricated reproducibly in the laboratory by evaporation of- all components. A 180-stage modified shift register comprising 540 CdSe TFT's, 360 resistovs, and 180 capacitors was deposited upon a glass substrate during one pump-down of the vacuum systeitl. Experimental units have been operated for more than 5000 hr at temperatures uP to 85°C without failure of any slages. The present pupper reviews the charvactevistics of evaporated thin-film transistors (TFT's) and discusses their application to integrnted circuils. INTEGRATED circuits most widely used today are based upon silicon technology, with the circuits formed on the surface of a block of single-crystal silicon1 or on a block of sapphire 2,3 upon which a thin layer of silicon has been deposited. Transistor patterns and interconnections are defined by photographic procedures using photoresist masking. Large groups of transistors are produced in batches which undergo many processing steps, some of which are carried out at elevated temperatures. Passive elements are formed by treatment of the semiconductor surface or are deposited by evaporation alongside the active elements. The size and complexity of the circuits are limited by defects in the devices and by the size of the available single-crystal chips. Capacitative coupling to the semiconducting substrate may also limit useful size and frequency response of the circuits. An alternative approach to integrated circuits is based upon the deposition by evaporation of all circuit components upon a noncrystalline, insulating substrate such as glass.4 Thin-film field-effect transistors,1'6 known as TFT's, can be deposited in large arrays on glass or plastic substrates at the same time the associated passive elements are being deposited. Although still in the research stage the all-evaporated approach is expected to offer certain advantages for many applications. In particular, the use of thin films upon a noncrystalline substrate offers the prospect of producing complex, large-area circuits not now feasible with single-crystal silicon. Important applications of this type include memory arrays for computers and imaging devices for television. The ease with which the evaporated TFT's can be deposited may permit continuous, automated production methods not possible with high-temperature batch processing. Recent advances7'8 in the fabrication of thin-film transistors have led to greatly improved reproduci-bility and life of the TFT's. Experimental circuits having over 1000 active and passive elements deposited upon a common glass substrate are currently being produced in the laboratory. The present paper reviews recent progress in the development of the TFT and in its application to integrated circuits. I) DESCRIPTION OF THE THIN-FILM FIELD-EFFECT TRANSISTOR The TFT is a field-effect transistor of the type having the control gate separated from the semiconductor by a thin insulating spacer. Although its operation resembles that of the silicon MOS transistorg its construction is based entirely on thin-film techniques. Fig. 1 shows a cross-sectional view of an evaporated TFT deposited upon a glass substrate compared with a silicon MOS transistor deposited upon single-crystal sapphire.3 The semiconductor in the TFT is a poly crystal line layer, of a material which can be readily evaporated, such as cadmium sulfide, cadmium selenide,l0 or tellurium." Silicon monoxide layers have usually served as the gate insulator, but other oxides, sulfides, and fluorides may be used. Film thicknesses range from a few hundred to a few thousand angstroms. The source, drain, and gate electrodes in the TFT are of metal. Qpical source-drain gap dimensions are 0.0003 x 0.030 in., with a gate strip whose width slightly overlaps the source and drain. The source and drain electrodes should make low impedance contacts to the semiconductor. With cadmium sulfide films, gold is a satisfactory material for underlying electrodes, while aluminum is preferable for overlying electrodes.12 Considerable variation in design of the TFT is permissible, with the electrodes being

Jan 1, 1967

THE slag from the blast furnaces having been granulated, a representative sample is taken to the sample mill. It is then dried, crushed through a 100-mesh screen, intimately mixed, and packeted for assay purposes.METHOD OF ANALYSISINSOLUBLEWeigh 1 grm. of the finely-pulverized slag into a 3t-in. casserole, moisten with a little water to prevent sticking, cover with a clock glass, and add 20 cc. of hot acid (1 HNOs, 3 HCI, 4 H2 0). Evaporate slowly to dryness on a hot plate and bake (without overheating) until all the gelatinous silica is dehydrated. Cool, add 20 cc. HCI (1-1), and boil gently for several minutes; filter into a 300-cc. beaker, cleaning out the casserole thoroughly with a rubber-tipped glass rod. Wash residue with hot distilled water and transfer it to a No. 1 porcelain crucible. Dry, ignite, cool in a desiccator and weigh as total insoluble matter. Dilute filtrate to 200 cc. and neutralize some of the excess HCI with NHa.OH. Warm, and pass H2S for 15 min. Filter and wash withhot water. Boil off H2 S, oxidize with 5 cc. HNOll , reduce bulk of the solution by evaporation. to about 100 cc., and transfer to a 250 cc. flask.SILICAFuse insoluble residue over a blast lamp in a platinum crucible with three or four times its weight of anhydrous carbonate of soda, for 10 to 15 minutes, or until decomposition is complete. Cool, and extract fusion in an 8-in. evaporating dish with HCI (1-1); rinse crucible and cover with distilled water, and evaporate to dryness over a water bath. Take up dry mass with 10 cc. strong HCI, and then.

Jan 1, 1922

By J. K. Gustafson

Since prehistoric times, gold has been sought for its beauty and its unusual physical and chemical properties. Early in the dawn of civilization it became the ultimate unit of value, and for at least 6000 years it has been used to barter for other commodities. It has been prospected for, treasured and made into works of art and personal adornment. From time to time, it has even been the object of conquest. Because of its predominant role as a basis for money in recent centuries, economists have come to think of gold solely in these terms. Gold, however, has physical and chemical properties that make it one of the most useful metals in the modern world. It is the most ductile metal known. An ounce of it can be drawn into a continuous wire over 35 miles long. It is also so malleable that an ounce of it can be beaten into films 0.00001 in. thick covering 68 sq ft of surface. It has a density of 19.3 and is so heavy that 1 cu ft of it weighs more than half a ton. Gold is nonmagnetic and has a high electric conductivity that is only slightly less than that of silver and copper. Gold is so inert to all the chemicals found in nature that gold coins and jewelry buried beneath the soil or at the bottom of the sea for thousands of years appear to be as bright and perfect as when they were first immersed. Finally, gold has an extremely high reflectivity of both light and infrared rays.

Jan 1, 1971

By J. L. Gillson

Joseph H. Birman (Chairman, Dept. of Geolcgy, Occidental College, Los Angeles, Calif.) Many thanks to J. L. Gillson for so comprehensive a survey of the titanium sand deposits of the world. Over the past two years, the writer studied rather carefully some of the Cretaceous ilmenite deposits in New Mexico and Colorado, including the Sanostee deposit shown in Gillson' s map, Fig. 6. The deposits were geologically mapped and sampled, surveyed by magnetometer, and the Sanostee deposit was drilled. Moat of the genetic interpretations made by Gillson concerning the recent sedimentary ilmenites can be clearly read in the Cre-taceous deposits in New Mexico. The deposits are in marine regressive members of the Mesaverde group. The deposits trend within a few degrees of N 55° W and persistence of this trend through both distance and time (the deposits are in different members of the Mesaverde group) implies that the deposits are offshore bar accumulations. Heavy mineral content ranges from about 10 pct to more than 50 pet. Thicknesses are from 4 ft to as much as 20 ft, widths range from 150 to 600 ft, and lengths range from a few thousand feet to a few miles. All are locally or completely overlain by carbonaceous shale and thin coal. The deposits are strongly altered, and from X-ray diffraction the principal titanium alteration product appears to be anatase. Drilling of the Sanostee deposit shows that the alteration is not related to the present erosion surface but took place at the site of deposition and before burial by the overlying sediments. Iron oxide derived from the alteration cements the grains and is the chief coloring agent in the immediately overlying shales. In the Sanostee deposit, there is virtually no feldspar, the gangue mineral being almost exclusively quartz. Sorting is excellent, but the quartz grains are subangular to angular. Petrographic examination reveals that the angularity is not due to overgrowths. Therefore, short distance transport is implied. The mineralogical composition suggests a low relief granitic terrane as the source area. Feldspar may have been decomposed by weathering at the source, but an alternative preferred by the writer is that each of the deposits represents a long-term concentration site (for example a large sand bar) which was continually being deprived of light minerals by wave action and selective transport. Feldspar may have been mechanically reduced in size more quickly than the quartz, and thus its rate of removal may have exceeded that of quartz. Concentration of heavy minerals would thus occur until the marine regression removed the zone of maximum wave energy from the site. Chemical alteration would then become the most important process until burial by encroaching swamp deposits.

Jan 1, 1961

By R. T. Walker

GROUND waters-hot or cold-containing small amounts of the more common earth acids, such as carbonic acid, silicic acid, hydrogen sulfide, sulfurous acid and sulfuric acid, have only a very limited "solvent effect on dominantly siliceous rocks, whether of igneous or sedimentary origin, but in limestone they often form extensive cavities; and such "limestone caves" are the only openings of considerable size and continuity in rock formations that do not owe their existence directly and almost wholly to dynamic action. Limestone caves such as are developing at the present time must have been formed in all past geological ages in which limestone beds existed and where suitable conditions for the development of such caves prevailed; hence it would seem a reasonable expectation that, in the course of geological history, a certain number of ancient limestone caves must have been utilized as channels for the passage of mineralizing solutions, during portions of their course, at least, and that, in consequence, orebodies must have been deposited in such caves. Such a conception is not novel; it was proposed many years ago, but its possibilities, as explaining certain types of ore deposits, have been rather lost sight of in the development of the theory of the metasomatic replacement of rocks by minerals. It is the purpose of this article to assemble evidence to show that many of the orebodies found in limestone beds have been deposited in pre-existing caves; to discuss the criteria whereby such orebodies can be distinguished from others which have been formed along fissures and fracture zones traversing limestone, by the more common method of metasomatic replacement, analogous to orebodies in other formations; and to describe certain orebodies-particularly the "ore channels" of the Tintic district, Utah-as illustrative of the principles discussed. Limestone caves may be divided into two classes: those formed by cold, descending surface waters, which emerge again at some lower elevation as cold springs; and those formed by hot, ascending waters of deep origin or circulation, which attain the surface as thermal springs. Although these two classes are similar in many respects, there are certain characteristic and inherent differences whereby they can usually be distinguished.

Jan 1, 1928

By A Minns

This paper provides details of Newmont AustraliaÆs group water usage quantities, qualities and typical efficiencies, together with details of the approach employed to undertake mine water management reviews, including examples of identified opportunities, implemented projects and quantified water usage efficiencies achieved to date.

Jan 1, 2003

By Ward B

Central Colliery was developed to exploit large underground reserves in the German Creek lease. It was planned from the outset as a retreating longwall operation and is the first longwall mine in Queensland. Longwall mining is not new to Australia but all previous experience has been confined to the coalfields of New South Wales. There was no precedent for longwall extraction in the markedly different geological setting of the Bowen Basin in Central Queensland. Various investigations were thus carried out during the initial development of Central Colliery, prior to the installation of the longwall, to ascertain the geotechnical characteristics of the coal seam and the adjacent strata and to predict the performance of the heading and pillar design as mining proceeds to depth. Laboratory tests showed the coal to be weak with an unconfined compressive strength of 9.6 MN/m2. Site inspection and geophysical correlation revealed a shear zone and extensive intraformational shear planes in the seam. The latter were found to exert a controlling influence on rib reaction in the headings. This behaviour was predicted by finite element modelling of the development headings which indicated that mining induced stresses in the coal would be relieved by block movement of the ribs. A chain pillar width versus depth curve was established for yielding pillar design based on empirical and computational methods. This gave pillar widths from 25m to 48m over the proposed depth range of 150m to 300m. Finite element modelling of the 25m pillars chosen for the first gateroads confirmed the overall stability of the design but suggested that rib spall could be significant in the adjacent tailgate. (1) Chief Mining Engineer, Capricorn Coal Management Pty. Ltd., German Creek Mine, Queensland (2) Senior Engineering Geologist, Coal Division, The Shell Company of Australia Limited, Melbourne

Jan 1, 1986

The Mesozoic intrusive rocks in southeastern coastal China can be divided into three intrusive suites, and they can be brought into corresponding with four cycles of volcanic activity. This paper describes their time-space relation with volcanic rocks, and their geochemical characteristics. Data from the Mesozoic volcanic-intrusive. complex rocks in Eastern Zheijiang, Eastern Fujiang and Eastern Guangdong show distinct regional differences, both within and tectonomagmatic activity regions. The southeastern coast of China involves four tectonomagmatic activity regions. They have many differences on the nature of magma source regions, activity patterns of magma, time-space distribution, petrography and petrographic facies association of volcanic and intrusive rock and mineralization.

Jan 1, 1990

The central thickened discharge system of tailings disposal takes advantage of the natural beach slope formed by sub-aerially discharged tailings, and the non-segregating properties of thickened tailings, to create a homogeneous conical stack. The need for containing embankments can be largely avoided leading to capital and operating cost savings. Methods for estimating beach slopes and tailings density, essential parameters for the design of such a system, are described. Case histories from three mining operations are used to illustrate the application of the technique, There are also seen to be potential advantages in the areas of water management, seepage, and rehabilitation. Laboratory and in-situ testing enable parameters to be determined.

Jan 1, 1991

By M. H. ElMaghraby

This paper describes the development and validation of a strategy for vibration-based online detection of faults in a particular class of machinery commonly found in industry. This machinery is defined by two basic characteristics that preclude it from the application of standard online condition monitoring approaches. The first characteristic is that the machine is in a constant state of transient operation, thus making it difficult to differentiate between changes in transducer measurements that are due to variable duty and those that are due to machine malfunction or fault. The second characteristic is the fact that the machinery involves multiple sub systems that are subject to identical and simultaneous loading, operating environments and duty cycles. An example of such machinery is a system of multiple hydraulic pumps driving a common load. The monitoring strategy presented here employs an anomaly detection scheme together with methods of signal processing and feature extraction that exploit the parallel duty arrangements of this equipment. Preliminary data is collected from a pair or motor-gearbox assemblies used in a material haulage system in the mining industry. Testing and validation was performed on a mechatronic test bench with both healthy and faulted components. Experiments were carried out to investigate how various configurations of the system were able to detect different types of faults. The results indicate that this approach is effective and merits further investigation.

May 1, 2013

By E. H. Crabtree

This paper, describing the milling practices at the White Bird concentrator, Picher, Okla., is one of a series on milling practices being published by the Bureau of Mines. The concentrator of the White Bird mine, Canam Metals Corporation, is located in almost the geographical center of the present Picher mining cam' in the Tri-State district, one-half mile east of the town of Picher, 1 mile south of the Kansas State line, and about 18 miles west of the Missouri State line.

Jan 1, 1930

By A. Chakravarti, C. C. Harris

First-order kinetics adequately describe the recovery of a single floatable species. The conditions under which cell behazior can be simulated by a single-phase model are discussed; deviations from the multiphase model are accountable. The rate coefficient depends upon operating conditions besides particle size and mineralogy and the physicochemical properties of the pulp constituents. The model for a real flotation system combines the first -order, single-phase model with a distribution of noninteracting species. Methods for determining the distributions are discussed. Applications of the procedure to flotation studies are outlined. The mathematical description of flotation as a rate process can be traced to Garcia1 who reported cases in which the fraction of solid remaining in a cell in semi-batch operation, F (for Notation used throughout, see Table l), decays exponentially with experimental time T. F = e-k>r. (1 The differential equation leading to Eq. 1 is dF ----= -k,F (2) dT which is recognized as the algebraic analog of the chemical kinetics first-order reaction equation.' This has led to suggested mechanisms for flotation and mathematical relationships other than first order: with very little foundation other than analogy. The flotation rate coefficient kl can be accounted for as the product of several probabilities concerning bub-ble-particle attachment and detachment, aggregate entry from pulp into froth and return from froth to pulp, and removal from froth as concentrate. These factors clearly contribute to the magnitude of the overall flotation rate, and there are others also, but describing flotation merely as the overall probability of consecutive gross events hardly appears a significant advance in understanding. More recently, it has been described in terms of a stochastic process, which promises to provide a more satisfactory approach? The present paper will be more concerned with a phenomeno-logical description of the flotation process than with an account of the internal mechanics of the process. This is not a statement of priorities, or a judgement of the relative importance of these options but rather an assessment of what is presently possible. Previous investigators'" have developed methods for interpreting semi-batch flotation data in terms of species distribution. These methods have been used in an attempt to explain flotation behavior in response to changes in operating conditions." Inspection of examples given in the literature" reveals discrepancies between theory and experiment, and data obtained in the Colum-

Jan 1, 1971

By Joseph Cervik

Coal is a soft and brittle material. Drilling rates in the Pittsburgh coalbed using a drag bit exceed 3 ft/min at 2,500-pound thrust. However, maintaining the bit on a horizontal trajectory or parallel to bedding planes to attain lengths of 1,000 feet is difficult. This Bureau of Mines report presents a drill string configuration that can be guided through the coalbed. The angle of the borehole is measured periodically and by proper combinations of bit thrust and rotational speed (r/min), bit trajectory can be lifted or dropped to keep the bit in the coalbed. An example of a hole drilled to 2,126 feet is presented to show levels of thrust and rotational speed used to lift or drop the bit, the seemingly unexplainable events that occur, and the strategy used during drilling. Thrust levels during drilling range from 600 to 2,500 pounds. Hydraulic motors powered by a 30-hp, 440-volt motor provide ample power for drilling horizontal holes 2,000 feet long.

Jan 1, 1975

By A. D. Davis, C. J. Webb, T. V. Durkin

This project took a watershed approach in the evaluation of water-quality impacts from past mining activities and current restoration projects in the Bear Butte Creek basin, a small and well-defined drainage in a heavily mined area of the northern Black Hills. The basin contains numerous inactive and abandoned mines, as well as a heap-leach surface gold mine. Bear Butte Creek normally loses all of its discharge to sinkholes in the Madison Limestone aquifer. Thus, it can affect the water quality of this regionally important water resource. Water-quality data were analyzed, stream surveys were conducted and two abandoned-mine restoration projects were monitored to evaluate the effectiveness of the watershed approach and to identify practical remediation techniques that could be applied to other watersheds. A geographic information system (GIS) was developed to organize information on stream quality, abandoned mine locations, and other geologic and hydrologic data. The watershed approach toward assessing and reclaiming abandoned mines appears to be effective when compared to a point-source approach that might improve water quality at specific sites but not result in significant overall improvement to the watershed because of adjacent sources.

Jan 1, 2000

By J. C. Barry, J. H. van Laar, P. L. Crouse, H. Bissett, I. J. van der Walt

"Plasma-assisted spheroidisation of metal powders offers several technical advantages with respect to both the ease of materials handling and powder-metallurgical item manufacturing. Advantages include improved flowability, increased powder packing density, elimination of internal component cavities and fractures, changes in morphology resulting in decreased friction between particles and contamination during pneumatic transport and enhanced particle purity. In this empirical study, spherical iron particles were produced using a microwave plasma operating at atmospheric pressure and characterized using optical microscopy and SEM techniques. Iron powders were fed into the system at fixed operating conditions, resulting in particles with spherical structures. The theoretical estimate of the time required for melting to occur is 1.6 ms, an order of magnitude smaller than the actual residence time. IntroductionParticle design and functionalization has become an increasingly popular aspect of materials synthesis and powder-metallurgical item manufacturing. One such technique involves the spheroidisation and densification of feed materials, typically in the form of chemical powders with wide particle size distributions. The major benefits of powder spheroidisation include improved powder flowability, increased powder packing density and powder purity, reductions in internal voids and defects, as well as the ability to manipulate the particles surface morphologies (Boulos, 2004). Thermal plasma processing has the potential for scale-up and for producing industrial quantities of spheroidised powder.Thermal plasma technologies offer a wide spectrum of material synthesis and treatment options, amongst others the synthesis and spheroidisation of nano-sized ceramic and metal particles (Kumar and Selvarajan, 2006). The spheroidisation process occurs within the plasma discharge via in-flight heating and melting of the powder feed material, given high enough plasma temperatures (Fridman, 2008, p. 495). Surface tension in the molten droplets results in spherical, or nearly, spherical, powder particles being formed upon exiting the plasma discharge where the droplet undergoes rapid cooling and freezes. Quite often, the bulk density of these spherical particles is higher than that of the starting material (Boulos, Fauchais and Pfender, 2013, p. 42). The different plasma spheroidisation techniques reported include radio frequency (RF) induction thermal plasmas (Jiang and Boulos, 2006; Karoly and Szepvolgyi, 2005; Yuming, Junjie and Yanwei, 2013), nontransferred direct current (DC) thermal plasmas (Chaturvedi et al., 2014; Kumar and Selvarajan, 2008; Suresh, Selvarajan and Vijay., 2008) and microwave-assisted plasma processing methods (Chen, Gleiman and Phillips, 2001; Vanamu et al., 2004; Weigle et al., 2004)"

Jan 1, 2016

By Gregory E. Korbin

The effectiveness of pre-reinforcement as an immediate stabilization measure as well as its contribution to the permanent stabilization of a tunnel were studied through the use of physical (Figure 1) and numerical models (1). Physical models were designed for the investigation of two pre-reinforcement systems: first, reinforcing far ahead of the main excavation (Figure 2); second, spiling reinforcement ahead of the face (Figure 3). In both cases, the use of reinforcement was responsible for permanently stabilizing an otherwise unstable opening. Data from the physical models were used to calibrate a numerical model from which additional information on long term behavior, methods to account for the capacity of a pre-reinforcement system, and the mechanisms involved were ascertained. These studies indicated that pre-reinforcement can stabilize a rock mass effectively as it reduces deformations and thereby deterioration due to strain softening, provides rock mass confinement leading to increased available strength, and maintains rock arch continuity allowing for increased tangential stress in the immediate vicinity of the opening. Field studies verified the capacity of spiling reinforcement to restrain initial deformations.

Jan 1, 1976

By Robert B. Parsons

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

Jan 1, 1982