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By William A. Macaitis, Frank E. Dalton, Leo R. DiVita

The Metropolitan Water Reclamation District of Greater Chicago's Tunnel and Reservoir Plan (TARP) is a multi-purpose urban public works project with a total cost of $3.7 billion. Currently 51 miles of TARP tunnels are completed and operational and 34 miles are under construction. The excavated TARP tunnels have been constructed in rock utilizing 29 tunnel boring machines, ranging in size from 6.5 to 35.3 feet in diameter.

Jan 1, 1993

By Robert Rautenberg, Paul McDermott

This paper will discuss the construction of 15.9 km (9.88 mi) of tunnels on a project in Chicago, Illinois. The tunnels were driven utilizing two rock and four soft ground TBMs ranging in sizes from 7.39 m (24.25 ft) in rock down to 1.95 m (77 in) in soft ground. In addition to the mining, there are 63 upper level structures and 16 dropshafts averaging 61.5 m (202 ft) deep included on this project. Many diverse mining, excavation, support and lining techniques were employed on this project.

Jan 1, 1997

By Bob Rautenberg, Luminita Calin

The Tunnel and Reservoir Plan (TARP), commonly known as the Deep Tunnel Project, was developed by the Metropolitan Water Reclamation District of Greater Chicago as a two-phase solution to the problem of waterway pollution and basement flooding due to sewer system backups created by the combined sewer overflows. With only one contract left before completion of the Phase I tunnels—the 12.4 km(7.7 mi.) long Little Calumet leg—the pollution control phase of the 175.7 km(109.2 mi.) long system will be 93% complete, once the Torrence Avenue tunnel project comes to an end. This paper describes the Torrence Avenue tunnel project, currently under construction by the joint venture of Kenny (Sponsor) / Kiewit / Shea. Mining of the10.4 km (34,151 feet) long and 8.3 m (27'-4") diameter mainline tunnel was completed in a record thirty-one-weeks period and the concrete lining is nearing completion. Details on the complete muck handling system, numerous mining and concrete lining records will be given.

Jan 1, 2001

Whilst the wider community is both a large consumer of mineral products and relies on mineral exports for much of the wealth which sustains it, the community generally has a poor perception of the minerals industry.   The role of professionals and The AusIMM in the "New Economy" minerals industry is reviewed. The new structure of The Institute is vital as we move forward in times of globalisation, rationalism, increasing litigation, criminalisation of risk and increased focus on corporate governance. This address looks forward to ways The AusIMM and professionals of the future are positioning themselves for these and other challenges.

Jan 1, 2001

The region we call the West Coast is acknowledged as one of the richest and most diverse mineral provinces in the world. It's the most rugged part of Tasmania and our island is one of the most rugged parts of Australia, so that speaks for itself. A hostile land of razorback mountains, deep ravines, dangerous rivers, almost impenetrable rainforests and a climate that can change from mild to freezing in a matter of hours.

Jan 1, 1993

TasmaniaÆs mineral endowment has resulted in 600 abandoned mines. Commonly occurring sulfide minerals such as pyrite and pyrrhotite can generate acid drainage and also mobilise heavy metals. Due to the StateÆs steep topography and high rainfall the risk to water quality in the receiving environments is significant. Surface waters impacted by abandoned mine sites typically showed high sulfate and metal distribution at pH range of 2.0 to 5.0. The impacted waters generally showed metal distribution in the high acid/extreme metal to low acid/low metal range. A similar trend was shown by sulfate distribution. Elevated levels of metals and sulfate downstream from several abandoned mine sites indicated that active sulfide oxidation is occurring and these sites may be potential point sources of metal pollution in the receiving environment. High correlation between metal and sulfate distribution suggests that sulfate distribution in surface waters may be used as a cost-effective investigation tool for preliminary assessment of acid drainage.

Jan 1, 2003

By William Gleason

"In a time that seems to be dominated with nothing but bad news coming from the mining industry, there is a success story that has been quietly happening in Southwestern Wyoming for more than 60 years, and it is one that is likely to continue for many decades to come.Beneath the wind swept high desert plains of Sweetwater County, WY, about 32 km (20 miles) west of Green River, lies the Green River Basin where five companies, including Tata Chemicals North America (TCNA), are mining the world’s largest known deposit of trona and, in turn, are collectively producing 15.3 Mt/a (17 million stpy) of soda ash.“We have a long-term growth story that has been, and will continue to be a steady earner for many years to come,” said J. Martin Keighley, managing director of TCNA who has been in charge of the mine, formerly known as General Chemical Industrial Products Inc., for Tata Chemicals for about three years.According to the U.S. Bureau of Land Management (BLM), Keighley is safe with his prediction of future success. The BLM estimates that there are enough reserves in the Green River Basin to last another 2,000 years. Currently, four trona beds in the Green River Basin are being mined and in all, there are 25 major trona beds that occur within the Wilkins Peak Member of the Upper Eocene Age Green River Formation. The trona deposit as a whole covers about 2,500 km2 (1,000 sq miles) within the Green River Basin.And imagine, this economic mainstay in the region was discovered accidently.Prior to 1948, soda ash, the salable commodity that comes from trona and is used in a host of products including glass and detergent, was produced synthetically. In 1938, an oil and gas exploration team working in the Green River Basin came away with a find that would change the soda ash industry and the physical and employment landscape of southwestern Wyoming forever. Within 10 years, the communities of Green River and Rock Springs, which were built largely on the back of coal mining and railroads, had another commodity beneath their feet."

Jul 1, 2016

By R. Gurung, S. Asokan, Ch. V. G. K. Murty, R. Upadhyay

Tata Steel Limited which is Asia?s first and India?s largest integrated private sector steel company, as part of its vision to grow in related industries is also undertaking the Titania project. The project will involve mining, separation of ilmenite and other valuable minerals from the inland heavy mineral sands deposit in the Indian state of Tamil Nadu. The raw material will be beneficiated to synthetic rutile, titanium dioxide pigment and ultimately to titanium metal. The recently concluded feasibility study revealed that the deposit under consideration has 10.4%of total heavy mineral content and 15.2% slimes of the size below 63 µm, over an average sand thickness of 6.9 metres. The presence of about 15% slimes in ROM sand coupled with scarcity of water at the project site complicates the slimes handling/disposal system, requiring the development of an innovative, efficient and effective system for disposal of slimes. Mineral characteristics of slimes revealed the presence of kaolinite clay, which poses its own challenges in thickening/dewatering of slimes. This paper outlines the detailed studies conducted, including slime characterization, settling and thickening characteristics, and ge-technical studies to arrive at an efficient and effective slime handling/disposal system, with a view to plant saplings on the mined-out reclaimed land with species typically suitable to that environment.

Jan 1, 2007

By Braham B

The Australian mining industry isstill labouring under the impression. created by the Fitzgerald Report that it does not pay suffic- ient tax. This would appear to be the raison d'etre of the resource rent tax debate. The authors quantitatively compare the cash flows to the mine and government resulting from a large strip coal mine in central Queensland under a number of Australian and international taxation policies. The Liberal government policies are found to be internationally competitive while the Labor 1975 policy is excessively punitive. The present value of the returns to the public from the Liberal 1977 policy vary between three and six times the net present value to the mine, which belies the necessity for the imposition of a super tax. The levelling of a special royalty, excess rail freight, by Queensland could severely re- strict the development of new mines in the Bowen Basin. The impact of excessive freight rates is analysed on a combined strip-deep mine typical of the new projects nearing development in the region. Otherwise economic mines can be made marginal or even sub economic by this tax. Even with moderate rail freights, the mining tax laws of New South Wales are more favourable to the industry than are Queensland's.

Jan 1, 1978

Taxation is a major factor in evaluating mining project developments. The availability or otherwise of effective tax relief for project expenditures can have a crucial bearing on the decision to proceed with a project. The special position of the mining industry is recognised within the Income Tax Assessment Act (the "Tax Act") by special legislation, namely Divisions 10, 1OAAA and 10AA. The legislation both extends the scope of items which are eligible for deduction and affects the timing of deductions. Generally, the legislation separates expenditure into 3 categories: 1. Expenditure on exploration 2. Capital expenditure on the development and the running of the mine; and 3. Facilities used in the transport of minerals. Companies evaluating a project should carefully analyse their proposed expenditures, allocating them between these categories so as to identify potentially non-deductible expenditures and to determine the period over which tax relief will be Obtained.

Jan 1, 1983

By R. V. Norris

LAST October, Mr. R. V. Norris and Mr. Matthew C. Fleming were appointed to represent the Institute at the Second National Industrial Tax Conference, which was held in New York City on Oct. 22 and 23. After reading the report submitted by the Committee, Mr. Norris and Mr. Fleming addressed the following to the Tax Committee of the National Industrial Conference Board: The tentative report of the Tax Committee of the National Industrial Conference Board was received too late to make it possible to lay it before the Board of the Institute, and the undersigned themselves have not had sufficient time to digest its interesting contents and recommendations carefully. So that we desire to make it clear that the comments we make on the report are the expression of our personal opinion only. In the first place, we feel that the Committee which drew this tentative report is entitled to the commendation and thanks of the country for what has been manifestly a work of tremendous labor and for the able and conservative report which they have presented. With

Jan 1, 1921

By R. D. Brown

"Concerns over possible additional involvement of governments in Canada's mining industry and its adverse effects on the industry 's growth were a frequent topic of conversation at the recent Annual General Meeting of the CIM.Still painfully fresh in the minds of industry leaders are the disastrous results of the federal/provincial scramble over resource revenues which followed the relatively high metal prices witnessed in 1973/1974. At current metal prices, it is not surprising, then, that a nagging fear persists that these governments may once again restructure tax and other rules to the detriment of the industry and the country.This month, Tax Notes recalls some of the progress which the industry and governments have made in 1979 in the taxation of the resource sector, and urges that higher metal prices be viewed in light of the costly exploration, development and production efforts which will be required for the industry to continue to play its important role in our economy.IntroductionAt the Annual General Meeting of The Canadian Institute of Mining and Metallurgy, held in April, 1980, it was abundantly clear that there is widespread concern in Canada's mining industry that this country's tax regime may once again be blasted by ill winds of change.A stable and more favourable tax climate, as well as higher metal prices and profits, made 1979 almost a golden year for Canadian mining. However, from the tax viewpoint at least, there are some spots on the silver lining as apprehensions grow that the well-heralded battle between federal and provincial governments over oil and gas may spread to the mining sector, with serious damage to the industry and its newfound federal-provincial cooperation."

Jan 1, 1980

By K. Thambi

Environmental rehabilitation has increasingly become a central concern in the regulatory and fiscal landscape governing South African mining operations. A key issue within this domain is the extent to which mining entities may claim tax deductions for expenditures incurred in fulfilling their environmental rehabilitation obligations. The Supreme Court of Appeal's decision in Sishen Iron Ore Company (Pty) Ltd v Commissioner for the South African Revenue Service [2025] ZASCA 16 addresses pivotal questions regarding the tax treatment of such expenditures. The judgment offers authoritative clarification on the interpretation of the Income Tax Act 58 of 1962—specifically sections 11(a), 11(c), and 36(11)(e)—as they pertain to mining activities and the environmental responsibilities imposed under the Mineral and Petroleum Resources Development Act 28 of 2002. This commentary critically examines the multifaceted implications of the Sishen ruling, highlighting the intersection of statutory interpretation, operational realities, and environmental accountability within South Africa’s mining sector.

May 8, 2026

By Kenneth A. Grace

Introduction The 1980s have not been kind to the mining industry, especially in the United States. As mineral commodities prices plunged, marginal producers were squeezed out and then major players were forced to cut back or close down operations. Base metal miners suffered the most. Gold was all that glittered. As had been the case throughout min¬ing's history, exploration activity was an early victim of these depressed conditions. Mining companies had to economize drasti¬cally and exploration was deemed a nones¬sential activity. Funding for new explora¬tion ventures dried up as mining was seen as a poor investment. A national magazine even proclaimed the death of the industry. Indeed, ignoring matters of independ¬ence of supply and the relationship of min¬eral production to national security, it was argued that mining was but a small cog in the overall scheme of things in the United States. The industry made a relatively small contri¬bution to the gross national output. We were becoming a service industry economy, re¬member? But what of those countries where mining plays a major role in the economic well-being? In some, mining is the national economy. In a few specific cases, special conditions actually brought prosperity. Copper production in Chile is one example. There, high grade copper, low production costs, and a technically advanced industry reaped the benefits of mine closures else¬where. In most other cases, however, par¬ticularly in the lesser developed countries, whole economies were devastated. This article will show what one major mineral producer, Canada, did to ensure the survival and even growth of its minerals exploration activity during these lean years. Background While Canada is among the world's mining leaders, mining is not its dominant industry. Still, it plays a far more important role than in the United States. It is a major earner of foreign exchange, currently accounting for about 25% of the total value of exports. Through spinoffs and a multiplying effect, it is a significant employer. In the far north, particularly, mining is the major nongovernment industry and a leading factor in the opening up of frontier territory. The industry cannot be allowed to die because it is often the main economic underpinning for vast, remote areas. Thus, exploration for new deposits cannot be cur¬tailed significantly without it having a long¬term negative impact on the very fabric that melds such a large, sparsely-populated ex¬panse of country into a nation. Over the years, Canadian governments have employed various means to encourage the development of new mines. Often, these incentives were tax-oriented, such as the three-year income tax holiday that applied to new mines in the 1950s and 1960s. The advantage of the tax connection is that any such incentive policy can be applied across the board to the 10 provinces and two territories that make up the federation of Canada. This is important because mining, except for the two federally-administered northern territories, comes under provincial government jurisdiction. Mining taxation is a complex give-and-take between the central and provincial authorities. In Canada, expenditure on mineral exploration is an allowable cost against reve¬nue for tax purposes. This works well pro¬vided there is some revenue from which to deduct. New exploration companies, those with no income from mining activities, de¬rive little benefit from this type of tax provi¬sion. Similarly, in times of depressed prices and reduced or nonexistent profits, the tax deductibility of exploration spending loses its value even for the major mining compa¬nies. To encourage exploration in Canada during the lean years, a different sort of incentive was required. The instrument used during the 1980s was again tax connected. It became known as flow-through financing or, simply, flow-through shares. When it assumed its final shape, it worked dramati¬cally. Flow-through shares Flow-through shares are so-named because they permit tax benefits earned by a corporation to 'flow-through' to the share¬holder. Basically, when an investor buys a flow-through share and the proceeds de¬rived by the company from this transaction are used for Canadian exploration, the in¬vestor can claim a deduction for tax pur¬poses as if the exploration expenditure was made by him personally. Flow-through shares go back to the early 1970s when Canada revamped its mineral income tax law. At that time, it permitted full deduction of exploration and development expenditures and provided for an automatic depletion allowance of one¬ third of operating profits from mining. There was also the three-year income tax holiday for new mines. New legislation replaced the depletion allowance with an earned depletion arrange¬ment whereby one dollar of depletion was earned for every three dollars spent on ex¬ploration and development. This earned depletion was `banked' during a transitional period (to 1974). After that it could be deducted from resource profits up to a maximum of 25% of such profits in any one year, with the excess carried forward. To promote exploration and mine de¬velopment in Canada, the earned depletion allowance plus the continued deductibility of exploration and development expendi¬tures permitted the recovery of risk capital before taxation. The three-year tax holiday, however, disappeared. Also, mining com¬panies that did not reinvest in exploration lost the depletion allowance benefit.

Jan 1, 1989

By R. D. Brown

"AbstractOver the past five years, tax rates in the Canadian mining industry have skyrocketed upward across Canada, as both federal and provincial governments have sought to increase their share of mining revenues.However, the past few years have not only brought high tax rates to the industry, but also a number of important new federal and provincial tax incentives.In large part, these incentives ~ special credits or reduction in tax for carrying out specific exploration, processing or other activities - have helped to moderate the adverse effects of the higher tax rates and have provided inducements for exploration and processing activities which might not otherwise have been undertaken.However, the effectiveness of certain of these incentives can be questioned: our over-all tax structure now consists in large part of punitively high marginal rates with some extraordinarily generous but capricious tax reductions for specific activities and may not be in the best long-term interest of either the industry or the nation.A rational tax structure, with moderate and stable tax rates, together with reasonable incentives confined to activities specifically requiring them, could be a more effective spur to investment than the present tax and incentive jungleIntroductionIN THE YEARS since federal tax reform, the mining industry in Canada has faced a continued escalation in its tax burdens as federal and provincial governments have leapfrogged each other in imposing new and higher taxes on the industry. The result has been that marginal tax rates imposed on mining and processing activities throughout Canada have jumped to hitherto unparalleled levels."

Jan 1, 1977

By Robert B. Parsons

"During hard times, the focus on tax issues makes a slight change in direction. Mining companies contemplate the tax treatment of transactions and circumstances which are the product of a difficult financial environment. Some of these issues are discussed in this month's edition of Tax Notes.Every industrial sector in Canada is undergoing a major restructuring of some form, and the mining industry is not an exception. The longest recession since the Great Depression continues to affect the economy. Mining firms seek to bring their debt/equity ratios into line, and try to replenish depleted retained earnings by selling assets. This month, Tax Notes briefly examines some of the tax issues which are generally encountered during the course of such a restructuring process.Debt SettlementOne question which commonly arises during hard times concerns the tax treatment of a "" gain "" realized by a debtor on the settlement of a debt. Consider, for example, a simple situation where a creditor wants to protect itself from further losses, and makes a deal with the mining company to accept a cash payment of $8 million in full settlement of a $10 million loan. In financial terms, the debtor has made a $2 million gain on the settlement of the debt. What is the tax treatment of that gain?The Income Tax Act (the Act) contains provisions in section 80 of the Act and in section 5400 of the Income Tax Regulations which deal specifically with this question. First of all, it is noted that the $2 million gain is not brought directly into income for tax purposes. However, as indicated below, the gain could affect the debtor's income indirectly to the extent that certain of the debtor's tax pools must be reduced by the amount of the gain."

Jan 1, 1993

By John J. McCabe

INTRODUCTION Over the years, Congress has written into the Internal Revenue Code various provisions aimed at lessening at least one financial burden faced by taxpayers in the mining industry - the federal income tax burden. These provisions include the election to deduct exploration expenses, the election to defer deduction of development expenses, and the percentage depletion deduction. Careful tax planning from the very beginning of a mining venture is essential in taking maximum advantage of these tax benefits. A major decision to be made is the choice of organizational structure. (For a more detailed discussion of this subject, see McCabe, John J., "Developing Structures for Investments in Mineral Property," New York University Institute on Federal Taxation, 42 NYU 24, 1984). One such structure is the use of multiple corporations, with mining activities conducted by one corporation and nonmining activities, such as manufacturing, financing and administration, conducted by the other corporation. This technique, which will be discussed in detail below, can be particularly advantageous in delaying recapture of previously deducted exploration expenses and in maximizing depletion deductions. TAX BENEFITS IN MINING Exploration Subject to certain restrictions discussed below, exploration expenditures (i.e., expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral, and paid or incurred before the beginning of the development state of the mine are deductible at the election of the taxpayer (Section 617(a)).* Were it not for this option, exploration expenditures would be required to be capitalized and recovered through depletion, after production begins. Exploration of a mineral deposit can be very costly and may not result in commercial production for some time. If the taxpayer has income to he offset by the deductions, a mining venture can usually be structured in such a way as to allow the offset of mining losses against the other income. With today's high interest rates, this election can be quite valuable in present value terms. Corporate and noncorporate taxpayers are subject to different restrictions on this tax benefit. Corporations may elect to deduct only 85 percent of eligible exploration expenditures (Section 291(b)). (The Tax Reform Act of 1984 reduced this to 80 percent effective for expenditures after December 31, 1984, in taxable years ending after such date). The remaining 15 percent (20 percent after December 31, 1984) is capitalized and recovered at the same rate as five-year ACRS property (Section 291(b)). Individual taxpayers are not subject to this 85 percent rule; however, any amount deducted in excess of ten-year straightline amortization is a tax preference item for individuals (Section 57(a)(5)). Individuals may avoid the tax preference by electing to capitalize exploration expenditures and amortize them over ten years (Section 58(i)). In order to prevent the taxpayer from, in effect, converting ordinary income into capital gain by selling property that has given rise to exploration expense deductions, the Code requires recapture of such deductions upon the occurrence of certain events (Section 617): 1. Upon disposition of the property, adjusted exploration expenditures are recaptured to the extent of gain realized on the disposition (Section 617(d)). 2. If the property is leased, the lessor is disallowed any depletion deduction until his adjusted exploration expenditures have been recaptured in the form of foregone depletion deductions (Section 617(c)).

Jan 1, 1985

By T. K. Matthews

Minerals are mined as a one-time crop, and the processing of one ton of ore results in there being one ton less to be recovered from the deposit. Although some minerals occur in greater abundance than others, they are to a greater or lesser degree exhaustible. Depletion Allowances One of the distinctive features of the mineral industries is the allowance for depletion. The depletion allowance is a much maligned and misunderstood principal of our tax structure. Although imperfect in design, it has nevertheless served as a constructive incentive for the development and expansion of the minerals industry.

Jan 1, 1969

By Johne Jesus Mol Peixoto

No reator RH, a otimização do fluxo recirculatório de aço entre a câmara de vácuo e a panela é a chave para promover as reações de refino. Neste trabalho, foram utilizados água e solução de cloreto de zinco (ZnCl2) como fluido similar ao aço para investigar a taxa de circulação no modelo a frio de um reator RH em escala 1:7,5. A taxa de circulação foi determinada utilizando o método de pontes de Strain Gages. A técnica PIV foi utilizada de modo a calibrar e validar os resultados. O aumento da vazão de gás de 30l/min para 120l/min resultou na elevação da taxa de circulação para ambos os fluidos. Cálculos preliminares demonstraram que há grande diferença nas condições de arraste de escória entre os sistemas água/óleo e ZnCl2/óleo.

Aug 17, 2017

By Granville S. Borden

This brief is a reconnaissance report on some prospects in the field of taxation which can safeguard our Mineral Resources. The brief is a prospectus soliciting help and enthusiastic cooperation in the common task of developing these prospects in a manner which will be most beneficial to all parties-the owners, operators, employees, tradesmen, the federal and state governments, and the people of this nation.

Jan 4, 1950