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By D. M. Xue, T. B. Li

"With the increase of human engineering activities, global climate change and active plate tectonics movement, the giant landslide frequently occurred in southwest China, which caused huge property and human losses. Besides, the potential landslides pose severely threaten to the construction and operation of airports, railways, highways and power stations etc. In order to provide accurate guidance for the landslide investigation, stability analysis and mitigation, the giant landslide is redefined according to landslide volume, depth of slip surface, complexity of landslide mechanisms, and degree of landslide mitigation difficulty, and classified with the typological classification approach based on the twofold attributes of landslide behavior including formation mechanisms and reactivation features. Finally, the threefold particularity of the giant landslide is also summarized, which enables a more effective landslide mitigation design.INTRODUCTIONWith the increase of anthropogenic activities, global climate change and active plate tectonics movement such as continual uplifting of Qinghai-Tibet plateau and strong earthquakes, the occurrence of giant landslides was in ascending trend in southwest China (Huang, 2009), which caused serious destruction, and greatly endangers such engineering construction from safety, time and economic aspects as airports, railways, highways, power stations, etc. Giant landslides have huge scale, complex formation/reactivation mechanisms and mechanical behavior. They may not be identified during the hazard investigation, but may be firstly initiated or reactivated due to the following engineering activities, heavy rainfall or strong earthquakes. Consequently, the landslide mitigation is inevitable and costly. However, it is difficult to control the deformation of giant landslide with lack of a correct understanding of genetic mechanisms (Marui, 2012; Zhang, 2000) and the excessive large sliding forces of the slide blocks calculated by the conventional limit equilibrium method. For instance, the failure of anchored pile wall for the No.102 giant ancient landslide (Zhu et al., 2012) and stabilization measures for the Sidi Rached viaduct landslide(Guemache et al., 2011); four rows of piles had not prevented the occurrence of the No.12 landslide in a high fill slope in the Panzhihua airport (Li et al., 2012)."

Jan 1, 2015

By D. Raicevic

After more than 93% of the uranium is extracted from Elliot Lake uranium ores by a sulphuric acid leaching process, the leach residue (tailings) contains small amounts of uranium and radioactive isotopes, particularly radium-226, which is the most serious health hazard. Heavy metal components and pyrite are also present, along with the gangue minerals. Currently, over /000 acres of the Elliot Lake area are covered with these tailings, which contain over five million tons of pyrite. Because of constant oxidation of the pyrite by bacteria (thiobacillus) and the presence of moisture, pyrite slowly generates sulphuric acid, which steadily leaches the metal-bearing constituents from the tailings. The seepage-flows of the dissolved contaminants, although often quite low in volume, have an environmental impact on the Elliot Lake area. Although these seepages are treated and most of the contaminants removed and impounded, a small amount of the radioactive contaminants reaches Lake Huron via the Serpent River. This paper describes a flotation approach for treatment of the Elliot Lake uranium tailings to produce new, decontaminated tailings practically free of pyrite, with radium, thorium and uranium contents considerably reduced. The decontaminated tailing produced, which comprises about 75% by weight of the current uranium tailings, appears to be suitable for mine backfill. Because mine backfilling normally uses about 50% of the plant tailings, the surface storage of about half of the uranium tailings, therefore, would be eliminated by this process. Mine backfilling would also increase the mine production and thus enlarge the over-all uranium resources due to recovery of the ore from pillars. The pyrite concentrate produced from the current uranium tailings would be suitable for sulphuric acid production. The possibility of uranium recovery, and disposal of radium and thorium from the concentrates produced, is now being studied at CANMET.

Jan 1, 1979

By G. D. Just

"Extensive mechanization of underground mining operations, improvements in blasting technology and the development of simulation models for systems evaluation has now made it feasible to optimize rock fragmentation and materials handling operations. Methods of achieving these objectives are described in this paper, with particular emphasis on the need to obtain precise field data measurements. Techniques are illustrated with reference to the sub-level open stoping system of mine production. IntroductionThe primary objective to be achieved in any mining system is to deliver a specified grade of ore to the mineral processing plant at a planned delivery rate and at the minimum total mining cost. Design and management of such a system is complicated by the large number of unit operations and the often unknown inter- relationships between the different unit processes. This particularly applies in underground mines, where planning restrictions and unit costs are much greater than in comparable tonnage sur face mining operations. These difficulties can often be resolved by the application of judgment based on extensive experience, but the costly trial -and-error methods required for new technology discourage innovation.Most modern medium- and large-scale mines are now extensively mechanized. Consequently, the performance of each unit operation by individual items of equipment should be predictable for a given set of conditions. An essential prerequisite is that quantitative performance data are available from field measurements. Such information can then be used to optimize the design and management of the complete mining system to achieve the minimum tot al mining cost. One of the most significant factors influencing all unit costs is the degree of rock fragmentation. The importance of this variable is indicated by the fact that opt imization of rock fragmentation implies minimization of tot al mining system costs."

Jan 1, 1980

By T. G. Joseph

Mines must manage variability from within their operations as well as those imposed upon them by external forces. This paper provides a framework to manage both internal and external variability through the review and adjustment of the mine plan where applicable to minimize lost production and maintain operational safety.

Nov 1, 2011

By B. Grinbaum

The solvent extraction of Cu from acidic leach solutions is carried out using oxime extractants. The mechanism can be described as liquid ion exchange, where a labile H+ in the oxime replaces Cu++ ion from the pregnant leach solution. The process is reversible and, at high acidity, the copper is stripped back to the aqueous phase. As the extraction proceeds, the acidity of the aqueous phase increases and the equilibrium may shift against the extraction reaction. This phenomenon may become significant in leach solutions with high copper concentration, where large amounts of acid are transferred from the solvent into the aqueous phase. An efficient way to increase the recovery of copper consists of splitting the extraction into two circuits, and either neutralizing with lime or extracting the excess acid of the intermediate raffinate. In the second case, the acid can extracted using a solvent, which can be stripped with a base, e.g., NaOH or ammonia. A third option is direct neutralization with soluble basic salt, e.g., Na2CO3, within a single extraction battery. The choice of the preferred process depends on the specific process demands and on the relative availability and price of the raw materials and by-products price.

Jan 1, 2007

By C. B. Webber

"Sherritt Gordon's experience with rubber mill liners began in 1964 at the Lynn Lake Farley Mine and continued at the Fox Mine in 1960, and the Ruttan Mine in 1973. This paper describes the history of the performance of rubber mill liners at the three mine operations.LYNN LAKE - FARLEY MINEThe Lynn Lake Farley Mine, which ceased production in 1976 due to exhausted ore reserves, was a 3500 T.P.D. copper-nickel operation; consisting of two parallel rod mills followed by three stages of ball mill grinding. A circuit modification in 1964 necessitated one of the tertiary ball mills to be used as a pyrrhotite regrind mill. This 8' x 5' Hardinge conical mill drawing 225 HP was initially installed with steel liners and lifters. After several months of operation a routine inspection revealed severe channeling and washing behind the liners which was threatening to erode the ball mill shell. It was thought that the highly acidic condition in the mill, due to grinding 100 º6 pyrrhotite, was accelerating the wear of the steel liners. At this time it was decided to reline the mill with rubber liners to see if the wear problem could be relieved, and in December 1964 a set of Skega rubber liners were installed."

Jan 1, 1981

By Denni Hoffmann

"Banded iron formation rocks associated with massive sulfide lenses in the Broken Hill Pb-Zn-Cu-Ag deposit in the Namaqualand Metamorphic Complex, South Africa, were investigated with respect to the geochemistry of manganiferous silicate-rich bands. Two common varieties of these are: amphibole- and garnet-rich iron formation bands. The results reveal that the former are enriched in Fe, Mg, Cu, Co and S. The garnet-rich bands are enriched in Mn, Ca, P, Pb and Ba with significant detrital contamination of Ti, AI, Zr, Cr, Y, V, Ni and Nd.The silicate-rich bands have compositions, in terms of, Si/AI, SilFe, FelMn, LalCe and Co/Zn, comparable to submarine chemical sediments which precipitated from hydrothermal fluids. The garnetand amphibole-rich bands are interpreted as ""evolved"" and ""immature"" hydrothermal sediments, respectively. The latter resulted from rapid precipitation after exhalation, whereas the former had a longer residence within sea water. The silicate-rich bands both exhibit increasing Mn/(Mn+Fe) fractions, which are consistent with a variation expected from proximal to distal depositional settings. The prevalence of garnet-rich bands over amphibole-rich bands is interpreted as the result of injection of hydrothermal fluids from a single vent situated along the northwest margin of the Broken Hill deposit."

Jan 1, 1994

By Edouard Masengo

A long dyke will be constructed in a lake with rockfill placed by end dumping method. Its crest will be at elevation 521.5 m compared to the nominal lake level at 520 m. In the first portion, its height will vary from 1.5 m on a 35.1 m thick tailings layer to 18.3 m on about 0.5 m of tailings. In the second portion, the dyke will be built on native silty clay and will vary from 18.3 to 15.2 m in height. The tailings consist in stratified layers of fine-grained soils showing lateral and vertical segregation. The tailings are compressible and may develop excess pore water pressure on loading. The tailings overlie a thin layer of relatively soft native silty clay. The till beneath the silty clay is considered incompressible compared to the material above. After construction, as the tailings and silty clay consolidate, pore water pressures will dissipate and dyke stability will improve. Since dyke stability will increase with time, the primary concern is its stability during construction. As a result of construction activities, three potential modes of failure were identified and recommendations were provided regarding the measures that should be undertaken to increase dyke stability during construction.

May 1, 2003

By David R. Lentz

At True Hill in southwestern New Brunswick, low-grade porphyry-style Bi-8n-Mo greisen mineralization is associated with the cupola of an epizonal granite porphyry (granite) that also exhibits three episodes of brecciation. The first episode of brecciation is an in situ, 8 m to 10 m wide transitional zone of net-veined to coarse-grained "blocky" endogranitic mesobreccia that is chloritized and greisenized and hosts weak disseminated minerali.zation. In a zone closer to the host rockgranite contact, angular fine- to coarse-grained endogranitic mesobreccia with greisenized matrix is superimposed on the earlier transitional breccia. The latest episode is fault-controlled and consists of quartz- and chalcedony-hosted sub-angular to rounded fine-grained "pebble" mesobreccias that crosscut and brecciate the other breccia types, as well as the adjacent altered metasedimentary country rocks. The first two episodes of brecciation are magmatic-hydrothermal in origin related to hydrofracturing of the granite carapace and are accompanied by greisenization and mineralization, whereas the post-mineralization, silica-hosted, "pebble" mesobreccias related to hydromagmatic, low-temperature fluid circulation and/or boiling along faults near the contact. These magrnatichydrothermal and hydromagrnatic mesobreccias are similar to those associated with W-Mo-Bi porphyry-greisen mineralization at the Mount Pleasant deposit.

Jan 1, 1994

By C. Bourgoin

"The limited development and application of new technologies to narrow-vein mining is currently impeding progress in the industry to a point where productivity, working conditions and operating costs have reached a critical stage in many Canadian mines.In an effort to foster the emergence and application of new technologies, Université Laval, together with other organizations, has carried out a R&D project focussed on the need of identifying new development pos5ibilities and of facilitating the transfer of technology in matters related to underground mining methods and machinery.The first phase of the study consisted of an in-depth assessment of current practices and problems in narrow-vein mining. The second phase was a state-of-the-art survey of mining methods and equipment, together with proposed modifications and innovations. The third phase of the project concerns the experimental development as well as the principal application of various proposed technologies.This paper presents an overview of the organizational, technical and strategic considerations which guided the University group and it serves as well to introduce a newly-published brochure, entitled ""Underground Mining Techniques of Vein Deposits"", which summarizes such work to date. More specifically, a perspective of technological developments applicable to narrow-vein mining is presented."

Jan 1, 1994

By F. Cheuk, E. Krause, V. G. Papangelakis, G. A. Moldoveanu, S. Abendschein

Systematic studies have been conducted at the University of Toronto in order to evaluate lanthanide extraction from clay minerals from different geographical regions. It was found that rare earth elements (REE) are easily recovered into an aqueous solution via an ion exchange mechanism by leaching with electrolyte solutions containing monovalent cations under ambient conditions. In this study we assessed extraction levels of individual REEs as a function of initial clay composition and leaching conditions. It was found that, in spite of variations in clay origin, all clays consistently reached peak REE extraction levels with fast kinetics. However, terminal extractions were clay-specific. The feasibility of using seawater as a leaching solution and potential synergies with ammonium sulphate as a lixiviant was also investigated. Seawater was found to be inferior to using ammonium sulphate, and provided no observable synergy in leaching performance when used together. The aqueous phase trapped in leached clays was shown to contain significant amounts of REE, as demonstrated in clay washing tests. Techniques to improve the REE concentration in leachate through process variations were investigated. However, it was found that most techniques capable of increasing REE concentrations in the resultant leachate also resulted in reduced REE extraction.

Jan 1, 2014

By F. Lambert

"Amok Ltd./Cluff Mining operates a uranium mine at Cluff Lake in northern Saskatchewan. The project consists of one open pit and one underground mining operation along with a full-scale milling installation.The underground stoping operations are of the narrow vein type and are done between two levels 50 m apart. The mining method is undercut with concrete backfilling. Cuts are 3.5 m in height and can be as narrow as 1.4 m in width.Stoping operations are mechanized utilizing a CT-500E electric Microscoop marketed in Canada by Teledyne. The machine is only 85 cm in width and does all the mucking in stopes. Ore passes are provided in stope roughly every 40 m to 50 m.This paper describes the utilization of the CT-500E Microscoop in the company's underground operations and provides performance data related to the experience.IntroductionThe Amok Ltd ./Cluff Mining operation is located in the northwestern corner of Saskatchewan. The project started in 1980 with open pit mining and milling operations. In 1983, an underground mining operation began production . Today, the Amok Ltd./Cluff Mining installation produces 800 tonnes of uranium per year , which originates from both the open pit and the underground mine at about the same proportion."

Jan 1, 1990

By R. B. Stein

"Countercurrent decantation circuits(CCD) are often employed in hydrometallurgy to effect solids-liquid separation in combination with a barren solution wash to reduce losses of valuable solution component(s) from the tails. Bechtel Corporation uses its BEMSIM flowsheet-modelling PC computer program to simulate a CCD circuit where the ""dirty"" wash solution contains significant amounts of soluble components. An algorithm successfully models this condition and is simplified to a single expression when the wash solution is a ""clean"" solution containing no solubles. The CCD calculation module is compared to operating data from uranium and nickel-cobalt CCD circuits.IntroductionHydrometallurgical process schemes have often relied on countercurrent washing methods to reduce soluble losses of valuable product in the tails. Commonly used equipment to effect this operation is a CCD circuit of N thickeners in series, where a slurry is fed to thickener I and a wash solution to thickener N; clear pregnant solution overflows thickener I and washed tails exit as underflow from thickener N. CCD circuits of this type are typically employed when the solids tend to slime heavily and where a filter is not economic.A typical CCD circuit usually employs from two to five thickeners and can employ either a ""clean"" washing solution of, say, pure water or else the hydrometallurgical circuit may generate a ""dirty"" barren solution containing an appreciable amount of soluble component which may be advantageously returned to the process as CCD wash solution. Various authors have treated the case for clean washing solutions (Svarkovsky 1977, Merritt 1970). For the case of dirty wash solutions, an algorithm has been developed to enable efficient modelling by the BEMSIM computer program, because the need for an accurate method to calculate soluble losses is required when performing an economic trade-off analysis of the value of product lost in the tails as a function of the number of thickeners."

Jan 1, 1990

By N. Saracoglu, J. P. Golightly, R. H. Wallis, J. J. Brummer

"The McClean uranium deposits are in northern Saskatchewan, 11 km west-northwest of the Rabbit Lake mine. Their average grade is 1.8% UJ0 8 and they contain 6,350 tonnes of uranium oxide in seven pods of variable grade and mineral assemblage. They are hosted by both basal Athabasca Group and the regolith developed on the underlying crystalline basement. The major mineral facies are: sulphide, arsenide, 'bleached', and hematite, with the important uranium minerals being coffinite, uraninite and pitchblende.Abundances of carbon and sulphur isotopes are consistent with their derivation from pyritic graphite in basement gneisses. Isotopes of oxygen and hydrogen suggest mineralizing fluids were aqueous and at temperatures of about 200°C. Ar39/ Ar40 laser age determination of illite indicates mineralization began about 1300 m.y, ago and that significant hydrothermal alteration ceased about 1170 m.y. ago though Pb/U data suggest the deposits continued to evolve into the Mesozoic.The deposits are interpreted as the result of oxidizing ground water stripping uranium and other metals from either the Athabasca sandstone, especially the heavy mineral layers, or from the regolith, and precipitating these when encountering a warm reduced fluid emanating from the basement."

Jan 1, 1984

By S. X. Shi, M. Tan, Y. Q. Li, D. F. Han, Z. B. Han

Bauxite resources in China are mainly diaspore ore with the characteristics of low ratio silicon to aluminum. In order to obtain high quality of alumina product, flotation process is generally used to extract the aluminum from diaspore ore. Small aeration rate is needed for bauxite flotation, which requires air to be controlled accuracy. In addition, productive froth from bauxite flotation is too sticky to effects froth transportation. Air-forced XCF/KYF flotation machines are helpful for aeration control, while self-suction GF flotation machines benefits froth transportation. Zhongzhou aluminum plant of China Aluminum Group (Chinalco) uses 7 series of XCF/KYF /GF combined flotation machines to process bauxite. Air distribution, suspension characteristics, froth flow velocity and Al2O3 recovery were investigated, to evaluate the performance of flotation machines in one series and determine recovery contribution of each cell to the entire flotation circuit.The air distribution degree varies from 3 to 4, which is enough for bauxite floatation process. Froth in the tank could flow smoothly with a flow velocity of 2.4m/min. The recovery of the first KYF-40 flotation cell is the largest. Flotation concentrate of Al2O3 is up to 64.29%, the total recovery is about 75%, and the ratio of Al/Si has reached 10.4.

Jan 1, 2015

By P. Amelunxen, E. Herrera, L. Hill, J. Vanderbeek

It is well-known that the particle breakage mode that occurs in a semi-autogenous mill is significantly different from that which occurs in a ball mill, enough so to warrant very different lab scale breakage tests and scale-up models. This phenomenon, at the plant scale, leads to changing process constraints depending on the particular properties of the ore. For example, hard or coarse ores might bottleneck the SAG/AG mill throughput, while the ball mills might constrain throughput when milling soft or fine ores. Because the power draw of a ball mill is fairly constant compared to that of a SAG/AG mill, periods of SAG/AG mill bottlenecks lead to increased ball mill circuit specific energy consumption and a finer grinding circuit product size, which together constitute a loss of efficiency of the overall process. Because HPGR circuit throughput is less sensitive to changes in ore hardness, this situation is less common or severe in those circuits. Furthermore, the ball mills are somewhat decoupled from the upstream crushing circuits through the use of surge bins, which also helps to mitigate this effect. As a result, ore hardness variability constitutes a significant cost penalty that should be applied to SAG mill/ball mill/pebble crusher SABC circuits when evaluating the relative economics of different grinding circuit configurations. Nevertheless, the issue is by-and-large ignored, because most current HPGR trade-off studies are based on averaged ore hardness parameters. This paper provides an estimate of the magnitude of this penalty for a typical operation by using Monte Carlo simulation methods and plant data from Freeport-McMoRan’s autogenous, semi-autogenous, and HPGR-based comminution circuits. A case study from an in-house 96K t/d sulphide project is presented to illustrate the concept. It was found that by including variability effects, the trade-off NPV of the HPGR circuit over that of the SAG mill circuit increases to $84 million from negative $33 million, effectively reversing the original decision of selecting a SAG mill circuit for the fixed hardness case.

Jan 1, 2012

By M. Stogran-Baker, E. Legault-Seguin

"Fluorspar mining in the St. Lawrence area of Newfoundland and Labrador began in the 1930s and ended in the mid-1980s. In 2013, Canada Fluorspar (NL) Inc (CFI) discovered a new ore body, the AGS vein, which proved amenable to more economic open pit mining methods and began developing this resource. This paper discusses the flowsheet development of the AGS vein deposit. Testing at SGS began in 2009 with samples from other deposits in the area. The testwork included pilot-scale dense medium separation (DMS), laboratory-scale flotation tests to develop the flowsheet and a flotation pilot plant. The more recent work that is presented here has been devoted to the AGS vein, and included a variability testing program that gave tremendous insight into the metallurgical drivers of processing the deposit. The ore was found to be fairly variable in terms of fluorite grade, but also gangue mineralogy, which had greater implications on the DMS performance. The gangue mineralogy was also found to significantly impact the grindability characteristics of the DMS product. This paper will detail the testing conducted and the mitigating steps which were identified for the operation.INTRODUCTION Fluorspar is the industrial trade name for the mineral fluorite (CaF2), which is the primary industrial source of fluoride. There are a number of categories of fluorspar, most notably acid-grade fluorspar and metallurgical fluorspar (metspar). Acid-grade fluorspar has stringent specifications and is suitable for the production of hydrofluoric acid that is used for many applications. The typical specifications of acid-grade fluorspar are >97% CaF2 and less than 1% each of SiO2 and CaCO3, with a particle size distribution in the order of 80% passing 100 µm. Metspar is typically used for metallurgical purposes, typically as a flux in smelting, and has significantly more relaxed specifications (< 15% SiO2). The principle source of fluorspar in Canada has been from the Burin Peninsula in Newfoundland and Labrador. More than 3 million tonnes of fluorspar were produced there between 1940 and 1978 and from 1987 to 1990, when production ceased (Fulton & Montgomery, 1994)."

Jan 1, 2018

By Derek Harvey

"The paper briefly describes the development of the Eickhoff ESA60 roadcutter which is based on the old and well used principles of the shearer loader. It is intended to show that the machine offers a viable alternative to the normal methods used for driving roadways and also for coal production . References are made to installations currently operating in Europe with applications ranging from roadway drivage to pillar recovery. The paper also looks at possible applications in Canada.IntroductionThis paper is an attempt to show how the principles used in mechanical cutting, conveying and roof support are being applied to a development system capable of catering to a variety of situations and conditions. It is also intended to illustrate how the same system can be used as a total mining system for the mining of many minerals.In order to give some sort of time perspective to the age of the principles, reference can be made to an article in Coal Mining & Processing which states:- During World War II the Germans developed the "" panzer"" or armoured face conveyor.- After the war the English developed power cutters or trepanners that were mounted on the face conveyor, this then developed into the shearer.- The first shearer was produced by the Anderson Company in England in 1950 and shortly after that the Eickhoff Company started manufacturing shearers in German y.- The first hydraulic roof support was produced in 1954 by Gullick.This is a potted history of the three major components of the new system, i.e.:- Mechanical cutting element based on the shearer.- Transport element based on the panzer.- Optional roof support based on the hydraulic face supports.It can therefore be said that since the "" youngest"" of the elements was produced in 1954 the principles of the system in respect of the rapid change in mining equipment are in fact old.Of the three major components the most important is the cutting element since the major benefits of the system are to be obtained from this."

Jan 1, 1985

By Neil Schofield

"The Pine Creek gold mineralization is associated with saddle reefs and quartz and quartz sulphide veining within the Enterprise Anticline. The anticlinal structure is complex and the mineralization was considered prior to development to be dominantly strata controlled. Gold grades vary up to 160 gin 1.5 m core samples with coefficients of variation in excess of three.The estimation of ore reserves for such a deposit must account for both the geological complexity and the extreme variability of gold grade.This paper describes the structural and variogram analysis of the gold grades and demonstrates the importance of incorporating the geological model in such an analysis. Variogram interpretation is greatly improved and greater insights into the finer geological structure areprovided. Part 2ofthis work presents the application of multigaussian kriging to reserve estimation for deposits with highly variable grade and which consequently demand highly selective mining operations. IntroductionThe Enterprise Gold Mine is situated some 220 km southeast of Darwin in Australia&apos;s tropical north. Gold is believed to have been discovered there in 1869 during the construction of the overland telegraph line.From 1894to 1915, some 75 000 ounces of gold were produced from 121 000 tonnes mined mainly by Chinese leaseholders. From 1906 to 1915, government-sponsored drilling led to the sinking of the Enterprise Shaft to 79 m and several drives were developed. Mining ceased because of war.Since late 1980, Goldfields Exploration Pty. Ltd. had explored on several mining tenements near Pine Creek under joint venture with the title holders, Enterprise Mines NL. This work culminated in the development of the current mine which opened on October 29, 1985.Feasibility studies to determine the economic viability of mining were based on ore reserves generated by project geologists using a sectional polygonal approach tuned to the interpreted geological control of the mineralization.The study motivating this two-part paper covers are-estimation of the recoverable reserve s using the geostatistical approach of multigaussian kriging developed at Stanford University, (Verly, 1984)."

Jan 1, 1988

By Robert B. Parsons

"Thrashing one&apos;s way through a jungle of entangled tax rules is no easy task today, as Canada&apos;s legislators continue to complicate this country&apos;s income tax laws. At some magical point, there is presumably some balance to be struck between legislation which is equitable and unambiguous on the one hand, and at the same time is efficiently complied with and administered. It is becoming increasingly clear that the legislation is not in balance, and that there is a pressing need for some simplification of the income tax rules and regulations especially in areas of critical importance to the resource industries-even though such simplification will likely involve some sacrifice of equity and certainty.Introduction""I would wish that ... the superfluous and tedious statutes were brought into one sum together, and made more plain and short, to the intent that men might better understand them."" Edward VI, King of England 1547-1553.Regal decree notwithstanding, the legislation of most developed nations continues to become more complex, lengthy, and confusing than ever before. Canada&apos;s income tax system cannot escape the accusatory finger pointing at examples of this serious problem which plagues all of us today.Although many areas of our tax law could easily warrant some degree of simplification, for those who are involved with this country&apos;s resource sector, that horrendous, almost unreadable, part of our tax legislation which deals with resource taxation must be regarded s a prime candidate for simplification. In recent decades, but particularly in the past ten years since tax reform in 1972, budget after budget, both federal and provincial, have amended, massaged, modified, and manipulated the resource tax rules to the point where not only are taxpayers totally lost in their attempts to make some sense of the entanglement of rules, but also the draftsmen themselves acknowledge that the outer limits of complexity are being reached, and that the whole set of rules is on the verge of grinding to a groaning halt under its own weight of nonsense and frustration."

Jan 1, 1982