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By F. E. Patton

"IntroductionAT NORANDA, the strength of the ore and wall-rocks per-mitted mining in large open stopes. While some of the orebodies were small and could be mined out in one stope, in most cases their size was such that it was essential that ore pillars be left during the first stage of mining. In these cases, backfilling has been necessary for ground control and to facilitate the later recovery of the ore in these pillars.This paper discusses the development of the •backfill and •its use in pillar recovery.GeologyThe ore bodies at Noranda occur as replacement deposits in a block of rhyolite flows and breccias, bounded on the north by the Horne Creek fault and on the south by the Noranda Andesite fault. Mineralization consists of pyrite, pyrrhotite, magnetite, chalcopyrite, sphalerite, gold, and various tellurides.The main orebody is a massive sulphide deposit designated the 'H' orebody. It is elliptical in plan, measuring roughly 400 feet by 800 feet, and is divided into two zones -Upper H, extending from surface to the 1,500-foot level, and Lower H, from the 1 ,500-foot level to just below the 3,000-foot level.Mining MethodsOpen stope mining in both Upper H and Lower H zones has been fully described in previous publications (1). A brief review only of the mining methods will be given here."

Jan 1, 1952

By Y. Q. Li, X. H. Long

In this work, structural and electronic properties of smithsonite (ZnCO3) and cerussite (PbCO3) as the typical lead-zinc oxide minerals is simulated by means of DFT. The calculated results could be concluded as: (1) The density of states (DOS) of Zn atom in ZnCO3 is nearer to the Fermi level than that of Pb atom in PbCO3, suggesting that the Zn atom of ZnCO3 is more active and easier to interact with water molecules and hydroxyl ions. Smithsonite, therefore, could be more readily depressed in the flotation process. (2) The bond population value of Zn-O (0.23) and C-O (0.92) in ZnCO3 is obviously larger than that of Pb-O (-0.01) and C-O (0.85) in PbCO3, indicating that the covalent characteristic of ZnCO3 is stronger than that of PbCO3. (3) It is shown that the charge of Pb (+1.32e) in PbCO3 is more positive than that of Zn (+1.22e) in ZnCO3, suggesting that cerussite is easier to interacting with HS- compared with smithsonite in the flotation process. In summary, the structural and electronic property of smithsonite is completely different with cerussite, leading to the difference of their flotation behaviour.

Jan 1, 2015

By J. Malone, D. Loth, J. Palmer

WMC Resources' Kalgoorlie Nickel Smelter was commissioned in 1972 at a design capacity of 30,000 tpa of contained Nickel in matte. A series of upgrades and progressive improvements have resulted in a design capacity increase to 110,000 tpa of contained Nickel in matte. The smelter sources nickel-in-concentrate from three Mine / Concentrators and supplies nickel-in-matte to WMC's Nickel Refinery and export customers. The Flash Furnace was last rebuilt in 1999, and is over halfway through the 10-year campaign target. The many modifications over the previous campaigns, including the Integrated Flash Furnace, are reviewed. Recent operation of the smelter and the development of the process during the current campaign are detailed herein. An overview of key interfaces with the Nickel Business Unit Concentrators and Refinery operations is provided.

Jan 1, 2005

By W. M. Silva, Bittencourt. L. R. M.

Three newly developed alumino-silicate refractory bricks for use in safety lining of aluminum electrolysis cells were compared to one commonly used bricks for the same application. It was shown that the increase in silica content and decrease in permeability led to a sensitive decrease in cryolite attack. Both parameters are of utmost importance in selecting bricks for these cells. The reasons for this observation were the formation of a more viscous liquid after the reaction between molten cryolite and the brick, and the reduction of the rate of penetration. Moreover, a novel mortar with high silica content was tested and has shown improved resistance to molten cryolite. The use of oxidizing atmosphere led to increased attack rate in the brick when compared to reducing condition. The opposite effect was observed in the mortars.

Jan 1, 2004

This paper discusses three case studies conducted at Highland Valley Copper mine (HVC) that illustrate operational improvements and insights which resulted from using the McGill University gas dispersion sensors. In the first study, the superficial gas velocity (Jg) sensor was used to implement a gas profiling control strategy for the rougher, scavenger and first cleaner cells in the Cu/Mo separation circuit. The data showed a 40% reduction of down-the-bank Cu recovery at constant Mo recovery which resulted from operating the cells at the target profiles. In the second study, the bubble size analyzer was used to better understand two mechanisms of bubble formation in the two flotation columns that make up the final Mo cleaning stage: the conventional rubber-sleeve sparger and the Microcel(TM) system. The data showed a considerable reduction of bubble size in the Microcel column which resulted in a significant increase in concentrate quality (1-2% Mo absolute) and a dramatic (4-5 fold) increase in concentrate production rate compared to the typical operation. The estimated economic benefit resulting from the improved column flotation operation was an overall 4% increase in Mo circuit recovery. In the third study, real-time measurements obtained from the gas holdup and bulk density sensors were used to infer the pulp density (% solids) in a rougher cell of the bulk flotation circuit. Validation tests demonstrated that this approach provides reliable pulp density measurements. Although promising, more work is required before implementing this approach at HVC.

Jan 1, 2009

By W. L. Hunter

The preparation of coal for the commercial market is a study both varied and wide, and can be viewed from many angles and in different ways. This short paper can but touch upon the subject and is intended to discuss briefly preparation plants which in some cases would seem to be quite inadequate. The conditions confronting most operators are similar, inasmuch as the existing plants were not built specifically to prepare a product for the market of today, but rather of yesterday. The tremendous strides made in the field of combustion in recent years require that the product be of the highest grade procurable, and in a glutted and somewhat restricted market the buyer may be more pernickety than otherwise. These would appear to be the conditions of today. Where a mine is operated individually, better all-round results seem more readily procurable than in a consolidated effort where so many different conditions are sure to arise demanding cognizance, and in many cases requiring to be incorporated in the scheme of things. In the case of a number of mines being administered to form a central source, that source not having had anything to do with the bringing into being of the institutions over which it presides, we find some of the mines well equipped with facilities to properly screen and load the coal, while in others the facilities are not so good, but are doing their share towards delivering a product that will pass muster and in such quantities that they can be counted on.

Jan 1, 1930

By J. K. Weglo, M. U. Savich

"The measurement and evaluation of the noise emanating from an ST4A scooptram in an underground stope under a simulated work cycle, and under three conditions of after-treatment systems is covered.These include scooptram without muffler or filler (bare engine), an in-line small filter, compared to a larger-filter, and the larger filter with an in-line muffler in series with fume diluter, which were tested under three engine operating conditions-IDLE, wide open throttle (W. 0. T.), and working condition. This is load, short haul and dump operation.The results showed an attenuation of the scooptram at work of 8 to 15 dBA, 16 cm from the exhaust pipe of the machine, to 4.8 dBA at the operator's ear. Recommendations are made to increase the attenuation at the operator 's ear by additional improvement in design of the fume diluter.IntroductionIn current mining operations, the diesel engine provides a safe, efficient and highly mobile source of power. In the major underground mine s in Canada the most common types of diesel equipment are load-haul-dump (LHD) machines and ore trucks. In general, there is a tendency to use high horsepower, diesel LHD machines in mines to achieve maximum productivity. The increased use of diesel-powered equipment in underground mines has shown no cause pressure levels were measured at the exhaust and outlet pipe. Also, while measuring the octave band and A-weighted sound pressure levels, the operator's position was also measured."

Jan 1, 1986

By Garnet T. Page

"ABSTRACTThese societies •can help in such aspects of a vocation.al guidance program in secondary schools as: provide vocational and technical information, and assist with vocational exploration, such .as plant visits, films, etc. -as .an aid to the student in making a self-inventory. Evidence is increasing that employers' needs for engineers and scientists will not be adequately met in the future. Therefore, the E.I.C., C.I.M., .and C.I:C. recently revised and extended the activities of the Canadian Counselling Committee on Engineering and Science. This co-•operative .action is to be integrated with the educational system, nationally .and locally, and with provincial associations •of engineers and other groups interested in the provision of vocational information in engineering and science.DEFINITIONTHE scientific treatment of any subject requires consistent use of carefully defined terms. The National Vocational Guidance Association of the United States studied the problem of the definition of vocational guidance for .about 16 years, and in 1937 finally arrived at:""Vocational guidance is the pro-cess of assisting the individual to choose an occupation, prepare for it, enter upon and progress in it. It is concerned primarily with helping individuals make decisions and choices involved in planning a future and building a career -decisions and choices necessary in effecting satisfactory vocational adjustment.""RANGEAs a school enterprise, vocational guidance begins at that point in the individual's life when he finds it necessary to make choices that have a definite significance for his future vocation."

Jan 1, 1952

By R. R. Klimpel

"SYNOPSISA discussion of the importance of flotation rate in the analysis of mineral flotation is presented. In particular, the highly interactive nature of the flotation ""system"" is emphasized where there are components of chemistry, equipment, and operating conditions simultaneously involved. It is further shown that: 1) flotation rate must be measured in order to economically optimize the performance of an industrial flotation circuit, 2) that consistent patterns exist in both flotation rate and equilibrium recovery when changing various settings of the system components, 3) that knowledge of these patterns is necessary in order to avoid making system changes that are either self-compensating or dramatically re-enforcing in some particular aspect of performance, and 4) the rate related role of the chemistry component (e.g.frothers and collectors) is often much bigger than is sometimes realized (especially in a negative sense involving overdosing of reagents). INTRODUCTIONFroth flotation is widely usedl-6 in mineral beneficiation processes as a method for separating different types of finely divided solids present in a liquid (usually aqueous) suspension. The approach is based on the contacting of solids with upward moving air bubbles in an agitated vessel where the solids are exposed to chemicals (collectors) which create a condition favoring the attachment of a certain portion of the solids to the air bubbles. This selected portion is then removed in a froth stabilized by chemicals (frothers) and subsequently recovered from the flotation vessel. Depending on the settings of the various components of the flotation ""system"" (see Figure 1) it is possible to achieve a wide range of flotation performance."

Jan 1, 1984

By F. G. Boehm, T. S. Golosinski, P. M. Tucker

"In an earlier paper(1) the visits to several European mines using the bucket-wheel excavator (BWE) technology were described. It was during this trip that information was gathered on some interesting developments related to this type of mining, taking place elsewhere. It was learned that an across-the-pit system (XPS) comprised of a BWE and stacker has been operating successfully in a Hungarian mine for some time. Also the use of stackers with 225 m long booms and draglines with 125 m booms and 125m3 buckets in Soviet mines was indicated. Such equipment could be of great value to some Canadian strip mines, in particular the equipment proven useful in severe climatic conditions of U.S.S.R., similar to those of the Canadian prairies.To follow up on this information a field trip to Hungary and the U.S.S.R. was organized by the Department of Mineral Engineering, University of Alberta, to study the applications and performance of the systems in question. Visited were the Thorez mine near Visonta, Hungary, U.S.S.R. Ministry of Coal Mining and Skotchinski Institute in Moscow, Karagandashakhstoi Institute (designers of Ekibastuz mines in the Kazakh Republic) and Kostenko mine in Karaganda, Vostsibgiproshakht Institute (designers of Irsha Borodinski, Kharanovski, Moguntski and Tugnuski mines in Siberia) and the eastern Siberian Unit of the U.S.S.R. Coal Mining Ministry in Irkutsk as well as Azeiski mine located some 250 km northwest of Irkutsk. The findings of this field trip are presented."

Jan 1, 1985

By P. W. A. Walker

"The Riviera tungsten occurrence in the Cape Province of South Africa was discovered in October 1979 as a result of stream-sediment panned concentrate sampling. The Cape age granite and late Precambrian Malmesbury Group carbonates and chlorite schists which it intrudes and which host the mineralization are covered by between 10 m and 30 m of Tertiary/Recent alluvium and clay. The scheelite/powellite and molybdenite mineralization occurs in a greisenized granite cupola with an overprint of porphyry-type alteration as well as in minor skarns. The ore reserve is estimated to be 46 million tonnes at an average grade of 0.216% W03 and 0.020070 Mo. The deposit is uneconomic at current tungsten prices. IntroductionDuring the 19705, Union Carbide Corporation was a major producer, processor and supplier of tungsten and derivative products to end-user manufacturing industries. The corporation owned and operated two tungsten mines in the United States, and one in Brazil, and operated a plant in the United States which produced ammonium paratungstate (APT) which is an intermediate product in the production of tungsten wire and tungsten carbide for cutting tool insets and hard facings. In 1975 the three mines were ageing with short-life reserves and high production costs. The world market for tungsten was buoyant and prices, in constant dollar terms, had risen steadily over the past 15 years (Fig. 1).It was against this background that a decision was made to explore for tungsten in North America, South Mrica, Australia and Brazil."

Jan 1, 1994

By John C. Taylor

"The non-ferrous pyrometallurgical industry has been under extreme pressure since 1980 and significant changes are taking place, principally in the copper, nickel and lead industries. This paper reviews some of these changes, particularly with respect to smelter capacity, major technical trends, and the industry's response to increased energy costs and environmental constraints.The Canadian metal mineral production for 1985 has been estimated at a value of over $8 billion, of which half is derived from copper, nickel, lead and zinc production. It is in our national interest that the Canadian industry remain competitive in the world market and continue its traditional contribution to the Canadian economy. IntroductionPyrometallurgy by definition requires energy, usually in the form of fuel, and produces process gas streams which can no longer be discharged directly to atmosphere in most countries. While the industry has been under varying degrees of pressure over the past fifteen years, it is just since the early 1980s that major changes have taken place, due, to a large extent, to an oversupply on the primary metal markets and depressed prices. These factors, combined with a surge in the price of oil, have resulted in some trends developing which must be recognized by those in the industry who plan to be in operation and competitive in the next decade.Although the value of Canada's mineral production, in terms of constant dollars, has decreased by more than 35% over the period from 1980 to 1985, the bulk of this production is exported and the industry still makes a significant contribution to the Canadian economy."

Jan 1, 1988

By James F. Allan

"Abstract -The Kipawa yttrium-zirconium prospect is located about 150 km south of Noranda, Quebec . Yttrium-zirconium mineralization occurs in an elongate, regionally metamorphosed and deformed peralkaline complex in the Grenville terrain. The mineralized zone, as defined by ? 0.10% Y203, is 1300 m long and 10 m to 30 m wide. Zirconium content typically ranges from 0.50 to 1.20% Zr02. The mineralized zone strikes northwest and dips 20 degrees to 35 degrees to the southwest. It occurs at the structural base of the peralkaline complex in syenite gneiss and cale-silicate rocks and is conformable with both the footwall contact of the complex, and the layering and gneissosity in the enclosing rocks. Minerals of economic interest are eudialyte (sodium-zirconium silicate), mosandrite (sodium-titanium silicate), britholite (calcium-silica phosphate), and a few other uncommon zirconium and titanium silicate minerals.The highest and most continuous yttrium grades occur in the upper part of the syenite gneiss unit in areas containing eudialyte, mosandrite and rninor britholite. Yttrium also occurs in britholite in cale-silicate rocks and in mosandrite in syenitic rocks in the lower part of the syenite gneiss unit. Both the yttrium-bearing minerals and yttrium grades are erratic in the lower part of the unit. Zirconium is generally more uniformly distributed than yttrium. A peralkaline granite gneiss phase of the complex intrudes the syenite gneiss and possibly truncates it, and the mineralization, near the southern boundary of the mineralized zone.The mineralized zone is coincident with a radiometric anomaly and discontinuous yttrium and zirconium soil anomalies.More drilling and metallurgical studies will be required to determine the economic viability of the yttrium and zirconium mineralization at Kipawa."

Jan 1, 1992

By R. C. Wallace

In the early explorations of the Northwest, the search for minerals played a not inconsiderable part. The first episode had its disillusioning sequel. Sir Martin Frobisher, in 1576, sailed up that bay in Baffin land now known as Frobisher bay, thinking that he had the coast of Asia on his right hand. He brought back from this expedition a piece of 'black earth' from Hall island, from which an alchemist by coaxing nature, or his own conscience, obtained gold. A second expedition of three ships was fitted out in 1577, and a third of fifteen ships in 1578. The ships were loaded with this 'black earth', which on subsequent investigation was found to be worthless, and interest in minerals for the time being ceased. In 1612 Hall and Baffin went in search of a gold mine near the Arctic circle on the west coast of Greenland, reported to be worked by the Danes. They found old workings, but no ore. To come nearer the Hudson Bay area, it is noteworthy that the charter granted by Charles II to the Hudson Bay Company in 1670, as a result of the explorations of Radisson and Groseillers, was given "-in consideration for their having at their own cost and charges undertaken an expedition to Hudson bay in the northeast parts of America, for the discovery of a new passage to the South sea, and for the finding of some trade for furs, minerals and other considerable commodities, and of their already having made by their undertakings such discoveries as did encourage them to proceed farther in pursuance of the said design, by means whereof there might probably arise great advantage to the King and his Kingdom - ".

Jan 1, 1925

By H. Fuchs, W. Hilger, E. Prosser

"The Lone Gull discovery of Urangesellschaft Canada Limited was made in 1974 as a result of extensive exploration activities for unconformity related uranium deposits in the Baker Lake area of the Northwest Territories. The structurally controlled mineralization is hosted in Aphebian metasediments and intrusive granitic stocks located approximately 2 km south of the unconformity between the Lower Proterozoic Aphebian and the Middle Proterozoic The/on Formation.The original discovery was made with a helicopter mounted radiometric system during systematic prospection over the unconformity. Diamond drilling was first carried out in 1977 and continued, with an interruption in 1981, to the present. A total of 25,500 metres and 199 holes have been drilled and outlined three ore zones. Preliminary geological reserves are estimated at some 16 million kgs. U30 8 at an average grade of approximately 0.4%.IntroductionUrangesellschaft initially entered exploration in Canada as a participant in joint ventures in 1968, and was incorporated in Canada in 1974 as Urangesellschaft Canada Limited. Subsequently, UG was among the first companies to apply exploration criteria developed from the Athabasca Basin, namely the Middle Proterozoic unconformity over Archean/ Aphebian basement, for selection of exploration targets in the geologically similar Thelon Basin.The Baker Lake area in the Keewatin District of the Northwest Territories was selected from the extensive Thelon Basin because it had the best accessibility (Fig. 1). The hamlet of Baker Lake located close to the geographical centre of Canada, is largely an Inuit settlement with a population of approximately 1,100 inhabitants. The distance from Baker Lake to the Lone Gull property is about 80 km. Baker Lake is connected to the tidewater of Hudson's Bay via Chesterfield inlet and is serviced by scheduled domestic flights several times weekly from Churchill, Manitoba, about 650 km to the south."

Jan 1, 1986

By Wael Abdellah

Mine haulage drifts are the primary access to the mining blocks of an orebody in a multilevel mining system of a tabular ore deposit. The stability and functionality of haulage drifts are thus crucial to the success of a mining operation. Drift instability could lead to serious consequences such as injuries, production delays and higher operational cost. In this paper, the performance of the haulage drift stability is evaluated on the basis of the primary rock support system comprising 1.8 m resin grouted rebars in the drift walls and 2.1 m long bolt in the back. Two failure criteria namely the extent of Mohr-Coulomb yield zones around the drift, and linear elastic brittle shear failure are adopted and compared, with respect to lower level and same-level mining and filling sequence in the vicinity of the haulage drift. The case study is one of the #1 Shear East zone of the Garson Mine in Sudbury, Ontario. Random Monte Carlo (RMC) technique, which has been previously established to assess the haulage drift stability, is employed in this investigation. The RMC technique is used in conjunction with finite difference modelling software FLAC for random assignment of model input parameters in the FLAC grid. Deterministic model results reveal the drift behaviour in terms of deformation (convergence) and mining-induced stress distribution. Comparison between the two different criteria is carried out to determine which method is most suitable in evaluating unsatisfactory drift performance. The results are presented in terms of probability of instability and categorized with respect to failure condition and mining step. It is shown that the brittle shear failure condition based on linear elastic response calls for enhanced support system at a later mining step than what Mohr- Coulomb yielding condition does. The paper presents a detailed discussion of the stochastic analysis results.

Jun 1, 2012

By M. H. Allan

SASKATCHEWAN POWER CORPORATION is a Provincial Crown Corporation responsible for the production transmission and distribution of electric power and natural gas in the Province of Saskatchewan. Through the electric power responsibility, we became interested in the coal reserves in Saskatchewan, which, although still somewhat of an "orphan fuel" in the early and mid 1950's, gave the promise of providing a low-cost source of energy for electric generation. Coal in Saskatchewan, a lignite with an "as-received" heating value of from 5000 to 6500 Btu's per lb and up to 40% moisture, was first recorded in 1853 . By the end of the 19th century, many small mines were in operation in the Estevan, Coronach and Shaunavon areas supplying local inhabitants with a cheap source of heat. These small mines, some of them prosperous, some of them not, continued operation right up to the late 1940's, when oil replaced coal in the market place. The year 1930, however, saw the introduction of the new technique of strip mining in the Estevan area. This technique revolutionized coal mining. It was now possible to use large machinery to uncover the coal and cast the overburden to one side instead of burrowing through thin seams of coal varying from 2 to 10 feet thick. The overburden cast aside by these large mechanical shovels, or later draglines, created heaps of spoil which at that time, during the depression, were a sure sign of prosperity and the welcome news that people had jobs. By the late 1940's, coal production had dropped off, but the spoil piles remained and were now labelled by some as "scars on the landscape", even though there had been some natural succession of grasses. In addition, some people had planted trees in experimental plots and even some aerial seeding had been done.

Jan 1, 1978

By T. B. Williams

Most geologists have felt the need of a longer base than is ordinarily available when using a Brunton compass or other convenient instrument for taking strikes and dips in the field. To overcome this difficulty a lath or stick with straight parallel sides is frequently used. This accessory adds to the accuracy of the work, but it is a decidedly inconvenient one for the geologist to carry, especially if he be heavily loaded or is travelling on horse-back or through thick brush on foot. The writer has abandoned its use in favour of a sturdy two-foot carpenter's rule. The rule preferred is manufactured by J. Rabone and Sons, Birmingham, England. It is provided with a good level-bubble set in one of the limbs, and a scale, of the protractor type, graduated to five degrees through 180 degrees, attached to the main joint at the middle of the rule. (See Figure 1). For an instrument of its kind it is very accurate, and, in addition to the uses mentioned below, it 'is a handy thing to have around any camp. It is frequently used when plotting roughly in the field and for a protractor when one is not available. When not in use it may readily be carried in the top of the high-boot or legging. Ordinary strikes are measured as illustrated in Figure 1, the compass being held against the rule, which is in a horizontal position. Dips may be measured in a corresponding way by holding the Brunton compass against the extended rule, which is thus used merely as a straight edge. It is usually much more convenient, however, to ? use the rule only for this purpose, in which case one foot of the length rests as a straight-edge against the rock surface. This adaption is shown in Figure 2.

Jan 1, 1929

By R. Biss

"Niobium or columbium, as usually called in North America is becoming a more and more important metal in the industrial world because of its attractive properties.Eventhough discovered in the early nineteenth century, it was not until the 1930's that its use became more widespread. The discovery of large commercial deposits in the late 1950's and the demand of industry for steel with high strength and toughness further promoted its use. To assure its adequate supply new or-e processinr technologies had to be developed. So, beside the traditional gravity concentration, the flotation process was employed for the partial upgrading of pyrochlore concentrate at S8ve (Norway) plant in 1953. The flotation process was equally used at St-Lawrence Columbium plant in the province of Quebec, Canada. The new plants at Araxa and Catalao in Brazil and at St-Honore, Canada, which supply almost of all niobium used today in the non-Communist world, also adopted the flotation process. The processes using long chain aliphatic rnonoarnines, diamines or sulfonates as collectors proved to be difficult especially on weathered types of ores or on those having a substantial content of silicate gangue minerals. They almost completely failed in case of alkaline intrusive rocks as syenites, nepheline syenite, ijolites and pyroxenites, composed almost entirely of silicate minerals. A lot of effort was devoted all around the world on research of new, more efficient flotation processes. So in 1982, Les Services T.M.G. Inc. (Niobec), sole producer of pyrochlore concentrate in North America, developed the direct pyrochlore flotation process from carbonatites. In 1983, at about the same time, the Quebec Department of Natural Resources Laboratories and Les Services T.M.G. Inc. announced a successful recovery of niobium Minera1s from a low grade nenheline syenite ore."

Jan 1, 1984

By Robert D. Brown, Robert B. Parsons

"Careful tax planning and proper attention to the regulations can result in an optimum deduction ""of the 25% federal resource allowance. Introduced in the Income Tax Act in1976, in part to compensate for the disallowance of provincial mining taxes and royalties. the 25% ""resource allowance"" is a permitted deduction in computing taxable income from mining and petroleum. However, the rules relating to the deduction are complex, and the importance of the deduction which can readily exceed 25% of net income- is frequently underestimated. This month, Tax Notes discusses the basic rules of calculating the resource allowance, and suggests some tax planning aspects which may warrant consideration.May 6, 1974 - "" .. . our provinces have adjusted royalties, mining taxes and other arrangements to derive what they perceive to be a fair share for the benefit of their people. However, a provincial resource is also a national resource... I am proposing that revenues derived by provincial governments in respect of production from a… mineral resource should no longer be.\ deductible in computing the income of the operator. .. I am proposing that. .. there be an extra abatement from federal income tax in respect of taxable production income.. .fifteen points in the case of mineral profits. .. "" - The Honourable John N. Turner, Minister of Finance. June 23, 1975-"" '"" to meet, at least in part, the request for some form of deductibility in the tax system for provincial resource levies... to offer more incentive to those who explore and develop in Canada. .. I am now proposing, the extra fifteen point abatement of federal taxes would be withdrawn... at the same time, I am introducing a new resource allowance, which would be an extra deduction from income equal to 250/0 of production income.. ."" - The Honourable John N. Turner, Minister of Finance."

Jan 1, 1980