Search Documents

By Bian Xue, Wu Wenyuan

High quality, mono-dispersed, hollow CeO2 microspheres with high surface area were produced by a spray pyrolysis method at 700oC. CeCl3 was used as the raw material of the process rather than Ce(NO3)3 because the latter is relatively difficult to obtain in industrial quantities. X-ray diffraction and electron microscopy results confirm the high quality synthesis of hollow CeO2 microspheres with narrow size distribution, good mono-disperse, and good reproducibility. The process of the formation of mono-dispersive CeO2 microspheres was investigated by chemical dynamics and a possible mechanism is proposed. This simple method for synthesis of CeO2 microspheres is easily scaled up to fabricate other metal oxide nanostructured materials at industrial scale.

Jan 1, 2014

By D. B. Felsher

"Lakeshore Gold’s Bell Creek Mill is located in Timmins, Ontario. The mill has been in operation since 2009 and has undergone several small expansions since then. In 2012 - 2013 the first major mill expansion was commissioned raising the mill capacity from 2,000tpd to 3,150tpd. This was done through the installation of a new ROM ore truck dumping facility, jaw crusher, ore storage dome, SAG mill, leach tank, CIL tank, and electrowinning cell. This paper will cover the equipment installed to raise the tonnage as well as the commissioning of the new equipment including problems encountered and how these problems were solved.IntroductionLake Shore Gold acquired the Bell Creek Mill, along with the Bell Creek Mine, from the Porcupine Gold Mines Joint Venture, a joint venture between Goldcorp Canada Ltd. and Kinross Gold Corporation, in December 2007.The Bell Creek mill, which processed ore from the Bell Creek Mine has consistently achieved recoveries of over 95%, is a conventional gold mill circuit, involving crushing and two stage ball mill grinding, gravity and leaching, followed by Carbon-In-Pulp (CIP) process for gold recovery. The facility had been placed on care and maintenance in 2002. At the beginning of 2009, the mill had been refurbished with an initial capacity of 800 tonnes per day and was subsequently refurbished to a capacity of 1,500 tonnes per day near the end of the third quarter of that year. The Mill was then expanded in 2010 to a capacity of 2,000 tonnes per day.In late 2011, the Company commenced a 50% expansion of its milling facility, from a processing capacity of 2,000 tonnes per day to 3,150 tonnes per day. Phase 1 of the expansion, which mainly involved enhancements to the solution circuit (“back end”) and increased the mill’s capacity to 2,500 tonnes per day, was completed at the end of 2012. Commissioning of Phase 2 of the expansion, to a capacity of 3,150 tonnes per day, commenced at the end of July 2013."

Jan 1, 2015

By J. E. Nesset, S. R. Rao, J. A. Finch

"For base metal sulphides, iron rejection starts in mineral processing. This review focuses on changes in plant practice specifically to improve iron sulphide rejection by control of contaminant ion effects and discusses selected general innovations in mineral processing that can be expected to play a role. One group of changes to control contaminant ions is in size reduction (the use of stage grinding and inert stirred milling) and another is in system chemistry (order of reagent addition and exploitation of the flexibility of sulphoxy reagents). Plant examples illustrate the successes, indicating that there are several options available. The general innovations start by considering the new tools for measuring gas dispersion properties and quantifying froth characteristics by imaging. Examples of their application to improve concentrate quality illustrate the potential. Other innovations stress adapting geostatistics to model variation in milling and flotation response to provide feed forward control and rigorous application of statistical experimental methodology in plant test work. An example from one concentrator shows improvements in concentrate quality from application of basic principles can be impressive.INTRODUCTIONThe more iron control (rejection) that can be accomplished in mineral processing the lower the subsequent metal extraction costs and environmental implications of iron disposal, particularly in hydrometallurgical processes. Iron rejection has been a contributing target to periodic attempts to apply mineral processing to nickel laterites and bauxites but the prime application is control of pyrite and pyrrhotite (iron sulphides) in the treatment of sulphide ores by flotation. In this paper some new concepts and innovations introduced in sulphide flotation plants over the past ten years or so (i.e., since a previous review [1]) will be outlined with examples of how they have contributed to improved “iron control”.To increase rejection of iron minerals, first the recovery mechanism should be understood. There are four principal ones, two physical in origin: 1, via locked particles (i.e., flotation of composite particles due to insufficient size reduction to liberate the minerals) and 2, through entrainment in the water reporting to the float product (an unselective process); and two originating from a response to the system chemistry: 1, true flotation (i.e., iron sulphides becoming hydrophobic) and 2, as a result of iron sulphides forming aggregates with hydrophobic particles (e.g., ”slime” coatings). There has been considerable effort to diagnose which of these dominates iron sulphide recovery; in many cases it is due to “chemistry”, in particular true flotation. The flotation effect often appears related to contamination by metal ions [1]. This can reduce selectivity in two ways: 1, metal ion species may activate iron sulphides, or 2, cause general depression which demands more vigorous flotation conditions (e.g., additional collector) with consequent loss of selectivity. This is where the review will start, by considering ways to control contaminant ions."

Jan 1, 2007

By W. B. Boggs

The Noranda smelter was built by Noranda Mines, Limited, from the designs of A. E. Wheeler, consulting metallurgist, New York, for the reduction of ores and concentrates from the Horne mine, and to treat, on a custom basis, ores and concentrates from other mines in the Rouyn district. The smelter is situated at Noranda in western Quebec, about 330 miles directly north of Toronto. Ground was first broken for construction in November, 1925, before the completion of the branch railway into the district, which was not finished until October, 1926. After many difficulties and delays due to the Jack 'of transportation and the severe weather during the winter months, the smelter was started in December, 1927, and the first blister copper was poured on December 17th. The smelter was built throughout in two duplicate units, each with a rated capacity of 500 tons of ore per day. Operations were started with only one unit, and after several months it was found that one unit alone would smelt 1,000 tons of ore per day. At this time only one shaft, No. 3, existed, and its hoisting capacity and the capacity of the original crushing plant were insufficient to supply ore for two units at the increased tonnage. Accordingly No. 4 shaft was sunk and a new crushing plant provided to handle the ore hoisted there. This work was completed in the latter part of November, 1929, and since that time both smelter units have been operating.

Jan 1, 1930

By D. Kidby, A. Briggs

"Vitrokele ™ is a synthetic adsorbent, using chelating groups on large polystyrene beads, developed in Canada over 7 years ago, and first commercialised in 1985 to recover noxious metals from plating wastes.Pilot plant trials have been performed in Australia and Canada to demonstrate the recovery of cyanide and removal of metal cyanide complexes from gold plant effluent using Vitrokele1 M 912. The pilot plants comprise a simple adsorption train (similar to a CIP circuit) followed by complete elution facilities, so that loaded Vitrokele™ can be stripped and returned to the adsorption circuit.An account of these campaigns is provided, showing the reduction of total CN levels from over 200 ppm to less than 0.5 ppm and Cu levels from approximately 100 ppm to less than 0.3 ppm in treated tailings.Comparisons between pilot plant results and laboratory test data are given and probable future work on the process and its application to the gold mining industry is discussed.INTRODUCTIONThrough millions of years of evolution, life forms have developed specialised molecules with exceptionally high affinity and selectivity for various metals such as iron, cobalt, zinc and copper.In the early 80's professors at the Faculty of Medicine of McGill University engaged in research on the extremely efficient ways that living cells captured trace metals essential for life.As research progressed, it became evident that the special molecules used by biological systems to capture metals could be synthesized to capture selected metals with similar efficiency from water or other solutions.The technology was first commercialised in 1985 to recover noxious metals from plating wastes with compositions applying the special molecules (chelating groups) on vitreous particles (hence Vitrokele™). To date approximately three commercial Vitrokele™ plants have been installed for treating plating waters in Ontario and Quebec."

Jan 1, 1992

By Gus Van Weert, Peter Kondos

"Ore sorting has been quite successful in providing a separation means in the rock size range of 1 to 6 inches; a range where mineral dressers do not have many options. The industrial minerals and recycling worlds have embraced this technology. However, ore sorting has not found wide application in the base or precious metals mining industry. One reason for this is thought to be the reliance of most sensors on rock surface characteristics, not very useful in case of sulphides, non-existing in case of gold. Microwave heating, however, is specific for sulphides and graphite (or carbonaceous matter) embedded in the rocks; washing or even drying does not appear necessary. Separation can be done afterwards by already existing ore sorting technology using infrared sensors. Test results on six Nevada gold ore samples are presented in detail. Some simple test procedures are also presented for those wishing to explore the microwave potential of sulphide sorting in their own operations.INTRODUCTIONMineral processing in the base metals industry most often involves upgrading of the ore, concentrating the valuable mineral fraction by classic methods, such as flotation. Since the liberation of minerals in the ore occurs mostly at or below the 100 micron level, the industry has been living with fault lines, so to speak, between blast hole spacing (10,000 mm), run-of-mine ore size (100 mm) and beneficiation size (0.1 – 0.01 mm). The acceptance of ore sorting will inevitably lead to the revisiting of the following questions: “Exactly how much below ore grade rock ends up in the mill because the geologists or the miners cannot define the resource boundaries more precisely? How can the economics of dilution be improved? How many ore grade rocks are lost with the overburden?”"

Jan 1, 2007

By Ian Orford, Peter Radziszewski, Lud Strah

"An autogenous grinding circuit was commissioned at the Brunswick concentrator in October 1998. The AG mill was subsequently converted to SAG operation in May 1999 for a number of reasons. The mill had 48 rows of the NORCAST top-hat integral lifter/liners configured in Hi-Lo mode. A charge motion simulation study, the results of which are the subject of this presentation, was initiated to develop a better understanding of SAG mill behaviour. Using a design of experiments approach, a lifter face angle was determined that would increase mill power draw. Once determined, lifter profiles were modified and installed in July 2001, and a second set installed in February 2002. Resulting changes in mill power consumption are presented.INTRODUCTIONThe Noranda Inc. Brunswick Mine, located near Bathurst, New Brunswick, is a large lead/zinc mine and began milling ore in 1964. The ore is massive sulphide with approximately 20% valuable minerals, 60% pyrite and 20% silicates. In October 1998, an autogenous grinding circuit was commissioned at the Brunswick concentrator (Cooper, Orford, Larsen, 2001).At the time, the autogenous grinding circuit replaced existing surface crushing plants, fine ore storage, rod mills and primary ball mills. The 8.54 m diameter x 4.27 m long (EGL) ANI mill was subsequently converted to SAG operation in May 1999.The mill had 48 rows of the NORCAST top-hat integral lifter/liners and was operated initially with all shell lifters at the same height. Following problems with packing and abnormal wear pattern, the profile was changed to a high-low configuration.Further, it was found that over the life of the lifters, mill power draw and throughput varied considerably. Although a change in mill power draw was expected following lifter replacement (predicted during mill design to be in the order of 300-400 kW), the replacement of the worn lifters with new high lifters resulted in mill power draw decreased by some 1000 kW."

Jan 1, 2003

By Gerry Roblesky

"IntroductionWestar Mining Ltd. is Canada's largest producer of metallurgical coal for the export market. It currently operates two mines, the Balmer Mine at Sparwood, British Columbia producing 6 000 000 tonnes per year and the Greenhills operation at Elkford, producing 2 100000 tonnes per year. Approximately 1600 people are employed between the two mines which operate independently but share common administrative services.Like most mining companies in Canada over the past three or four years, Westar has faced rising production costs along with flat or declining prices and demand for its products. In order to survive under these conditions it has become necessary to strive for decreased costs in any way possible. Over the past two years there has been a widespread introduction of microcomputers across the company. In order to satisfy increasing demand for accurate and pertinent information while at the same time increasing productivity, the microcomputer has become an invaluable tool.This paper describes some of the problems faced by a mine maintenance department in this operating climate and how they were solved with the help of a microcomputer. It also describes some of the problems that may be encountered both with equipment and people and recommends some ways that these might be minimized or avoided. Finally, an assessment of whether or not the move to microcomputers was a current and economical one, and a brief description of future plans and projects is given.The Maintenance OrganizationIn order to appreciate fully the role that microcomputers are playing within the Maintenance Department at Westar Mining, a little background on the organization and operating philosophies is in order. Most of the comments apply directly to the Balmer operations, however, the Greenhills operation is similar in concept.The mine maintenance organization operates on a fleet based concept with these departments reporting to the maintenance superintendent: haulage trucks, shovels and drills, loaders and Caterpillar equipment, maintenance services, and rebuild services.Each of these departments is headed by an assistant superintendent and is responsible for all maintenance on the equipment on the respective fleet. Shift foreman, planners, specialists and clerical staff are assigned to each fleet. A central engineering and administrative group consisting of one engineer and three clerical positions is responsible for maintenance engineering and centralized administrative services"

Jan 1, 1988

By J. A. Abols, P. M. Grady

Recovery via gravity is one of the oldest mineral processing methods available. Unfortunately, the use of gravity techniques for gold recovery has been in decline for the past century as more effective chemical processes such as flotation and leach/CIP have been developed. Recently, with the push towards more sustainable environmental outcomes, the benefits of gravity separation have become more apparent. While gravity as a unit process is not usually capable of achieving as high a recovery as flotation or whole ore cyanidation, a combination of gravity devices alone or in conjunction with these processes can offer significant advantages to the operator. This paper reviews the range of gravity devices available, their application and the results that can be achieved by maximizing gravity through the use of a combination of gravity recovery devices. Three case studies are provided.

Jan 1, 2005

"THE CONCEPT of energy as a commodity, while not entirely new, is not as widespread as the importance of the idea to this modern world would lead one to expect. The growth in the supply and use of energy over the past years has been tremendous, but our very closeness and familiarity have somewhat distorted the viewpoint, particularly of the younger generation. To many of us who remember the wonderful satisfaction of our first responsibility for directing two horsepower hitched to a farm cart or hay wagon, there still arises a feeling of some awe at the casual flick of the switch with which our sons and daughters summon to their convenience the service of some one hundred or more horsepower.Energy is the vital component of our existence and, no matter what contempt our day-to-day familiarity may •breed, it is wise to .pause from time to time and consider our national energy standing. Have we still capital in the bank? Are our expenditures wisely •conceived and well directed? Is provision being made for the years •ahead for the needs of our children and our children's children?"

Jan 1, 1953

By J. G. Bennett

Coal consumption has increased globally by 57% over the last ten years. Underground mining typically provides coal of the highest calorific value and accounts for the greatest proportion of production. Despite a negative environmental image and indeed impact, this industry appears likely to thrive on the global scale for many years to come. Such mining consumes large amounts of electricity with implications for carbon dioxide emission at power plants and emits substantial quantities of the powerful greenhouse gas methane. In response to this significant carbon footprint, the European Union has funded research to examine the potential for a range of improvement technologies in a project entitled Low Carbon Mine Site Energy Initiatives (LOWCARB). Coal properties related to seams and mines, together with longwall characteristics, provide the basis for research into modelling optimally efficient methane drainage with a view to assisting mining as well as maximising electricity generation at surface and hence oxidation of the methane. Possible systems for the oxidation of very low concentration methane in ventilation air, which contributes the greatest greenhouse gas impact due to the volumes emitted, have been studied and modelled. Simulation and investigation of intelligent optimisation of electricity demand patterns provide the basis for reducing the demand peaks at mines and hence the cost and ultimately the carbon footprint of a mine, while specific investigations have been undertaken into ventilation efficiency at an unusually challenging mine and simulation of mine water pumping in order to develop an innovative method to monitor pumping systems efficiency. For post-mining use, the potential of disused shafts for compressed air energy storage to improve the operation of future electricity grids with high renewable energy penetration by reducing peak generation capacity requirements has been studied. While underground coal mining will always by definition be related to a significant carbon footprint, this paper provides an overview of a set of initiatives that can make a positive environmental impact while controlling costs across a huge global industry.

Aug 1, 2013

By P. Cheung, J. Gulyas, R. Clary

Over the past 50 years, the use of autoclaves in the metallurgical industry has evolved from final metal recovery (hydrogen reduction) and purification (sulphide precipitate oxidation) to treating whole ores and concentrates. Recent process developments, such as the use of autoclaves for laterite leaching, have necessitated higher temperature and pressure operations, which in turn have seen marked advancements in technology and manufacturing capabilities to keep in step with process demands. This paper will discuss the advances in technology in terms of design, materials and construction of autoclaves and liners, typical dip tube design and geometric layout. This paper will also address specific auxiliary equipment, such as acid and steam injection systems, and components, such as agitator seal systems.

Jan 1, 2004

"The Australasian Joint Ore Reserves Committee (JORC), which is sponsored by the Australian mining industry and its professional organisations, developed the JORC Code to provide minimum standards for public reporting. JORC was first published in 1989 and later incorporated into the Listing Rules of the Australian and New Zealand Stock Exchanges making compliance mandatory for listing public companies in Australia and New Zealand."

Jan 1, 2003

By Jochen Petersen, Diane Taggart

"At an average of 90.3% (for the period of 1 January 2009 to 30 September 2011), Zincor’s zinc recovery was well below the industry standard of 96%. The losses through the residues, in particular the iron residue, were the biggest contributors to the overall zinc loss. It was believed that this loss could be decreased with the implementation of seed recycling. A plant trial was run to test the implementation of a seed recycle. The rate of seed addition through recycle was increased over a 4-week period. The presence of seed decreased the insoluble zinc loss by providing additional surface area for iron to precipitate onto, and reducing coating of unleached neutralising agent. The soluble zinc loss was also decreased at low and moderate seed recycle volumes. The improvement was attributed to agglomeration growth of the recycled particles, which improves the dewatering characteristics of the precipitate. In contrast, the soluble zinc loss increased at high seed recycle rates. This result was attributed to particle crowding and a low wash ratio.INTRODUCTION The Zincor refinery, which closed in December 2011, was situated just outside of Springs in the Gauteng Province of South Africa and employed the conventional Roast-Leach-Electrowin process, which accounts for 75 to 80% of the annual primary zinc production in the world. The refinery fed up to 220 000 t/a of zinc sulphide concentrate. The major portion of the raw material was sourced in Southern Africa from the Rosh Pinah and Black Mountain mines. Between 20 000 and 40 000 t/a of material was imported to make up the deficit and to improve the grade of the feed material. The iron contained in the zinc concentrates, at an average of 6.03% (for the period of 1 January 2009 to 30 September 2011), resulted in the formation of zinc ferrite during roasting, which is insoluble under atmospheric leach conditions. At Zincor, most of the zinc ferrite was dissolved in the residue treatment plant at elevated temperature and high acid strength. The leach liquor from this aggressive leach contained between 15 to 30 g/L of iron, mostly in the ferric form, and was known as the hot iron solution (HIS). The presence of iron in the liquor had an adverse effect on the zinc operation, particularly on the current efficiency in the electrowinning circuit. Therefore the iron needed complete removal."

Jan 1, 2016

By Y. Sasseville

"Niobec has been using vibrating screens and screw classifiers as a double stage classification in its grinding circuit since the very beginning of its operation in St-Honoré. Most of the other mineral processing plants around the world uses cyclones as the classification device in their grinding circuit. The difference between these two methods are well known in terms of capital cost and grinding efficiency but the differences in terms of the impact on the downstream processing stages are a lot harder to predict and are case specific. In the interest of lowering the capital cost of a future expansion project, Niobec decided to test the cyclones in its actual grinding circuit and evaluate their impact on the recovery of the downstream processing stages as well as the operating cost of the mill. We switched between cyclones and screens for 8 month in 2013 and early 2014 and we are now operating only with cyclones since march 2014.INTRODUCTIONThe Niobec mine and concentrator were built in the mid 70’s and at that time, the mill was processing 1 500 tons per day. Over the years, many expansion projects have brought the plant to 7 000 tons per day. Throughout the initial concentrator design and commissioning, screens have been chosen over cyclones because of their higher classification efficiency which is known to reduce variability and limit the fine generation especially due to a high undersize classification efficiency. Just like many other plants, fine particle generation is a major problem at Niobec because of its negative effect on downstream processing stages. In the interest of lowering the capital cost of a future expansion project, Niobec’s engineering team decided, 35 years later, to test the cyclones in its actual grinding circuit and evaluate their actual impact on the final recovery and the operating cost of the mill.The grinding circuit is separated in two lines which will be called Circuit #1 and Circuit #2 along this paper. Circuit #1 is, as you can see in Figure 1, composed of a rod mill and two parallel ball mills in closed circuit with screens and screw classifiers. The screens oversize are sent to the screw classifiers while the undersize are sent to the next processing stage. The screw classifiers overflow are both sent back to the pump box while their oversize streams return in their corresponding ball mills for further grinding. Circuit #2 is, as you can see in Figure 1, quite the same as Circuit #1 except it has only one set of screw classifier and ball mill. Figure 1 also shows the modification in arrangement each circuits went through to integrate the new cyclones. One of the ball mills in Circuit #1 now appears dotted because it can still be used but is not now"

Jan 1, 2015

By F. W. Gray

IN 1922, the writer communicated to the Institute a paper entitled The Development of the Coal Industry in Canada (1), which summarized the considerations set out in a series of papers (2) concerned with coal-mining in Canada which he had presented in 1920 and 1921. This paper contained a forecast by decades, commencing 1920, of Canadian coal production, importation, consumption, and exports, based on anticipated rate of population increase, and continuation of the gradual increase in the per capita rate of coal consumption in Canada that had taken place every year up to 1920. The following comparative statement brings our the differences between the forecast and actual experience:

Jan 1, 1936

By J. C. White

"During the early development of the Mattabi Mine in 1970, discussions with the Ontario Government revealed their policy of prohibiting, as much as possible, the development of new, isolated, single-industry townsites. Subsequently, Mattabi located its first housing in the Township of Ignace, which is situated 50 miles from the site of the mine and plant. Over 200 employees now commute 100 miles daily to and from work.This paper describes the experience gained and discusses the advantages and disadvantages of a remote townsite."

Jan 1, 1976

By K. C. Armstrong, A. B. Cron, L. A. Melis

"The Johnny Mountain gold mine in northern British Columbia, owned by skyline Gold Corporation, has been in operation since August 1988. Mill operating difficulties at the start of the operation resulted in a depleted cash flow situation and quick improvements were required to generate a self-sustaining financial basis of operation. In October 1988, Melis Engineering Ltd. was contracted to identify metallurgical difficulties, implement necessary modifications, and undertake mill operations and personnel training in order to achieve production targets.This paper presents the operating difficulties which existed at start-up and describes the methodology used to overcome production problems. Metallurgical testing results are described along with the modifications made to the milling circuit to suit ore metallurgy. Plant changes led to the operation of a simple gravity/flotation circuit to recover gold as bullion and in a copper concentrate. Operation of the originally installed cyanidation circuit was discontinued. This contributed to substantial savings in operating costs and virtually eliminated environmental problems. PROPERRTY LOCATION ANR DESCRIPTIONThe Johnny Mountain mine site is located in northern British Columbia along the Iskuit River about 60 km east of Wrangell, Alaska and 275 km north of Terrace, B. C.. A location map is presented in Figure 1 and a site plan is shown in Figure 2. The complex is located on a mountain plateau about 3, 600 feet above sea level. The plateau is flanked to the north by Johnny Mountain and surrounded on the other sides by steep cliffs."

Jan 1, 1990

By K. Meyer

"The largest cost centres of the David Bell Mine concentrator are grinding, leaching and effluent treatment. Optimizing results during the 6th year of operation are listed below: o SAG mill slurry density control and operating strategies improved liner life and media consumption by 10 and 25%, respectively.o Poly-met liners clad the SAG mill except for the feed end. Lower noise levels and reduced mill downtime have resulted in an improved and more efficient workplace (time required for liner changes is 2 to 3%).o A comparative grinding media study using seven different marked media at the same time showed media wear rates range 120 to 198 mg/kWh and ball mill charge replacement frequencies of 8.3 to 13.1 per year, and that a meaningful wear test must include all media to be tested at the same time in the same mill. High quality carbon steel cylinders had the best economics.o Pre-aeration, using pure gaseous oxygen is accomplished in pipe reactors. Small bubble generators provide oxygen in the first three leach tanks. 1500 to 3000 kg of oxygen is consumed per day. Leach kinetics have improved and trends indicate increases in gold recovery of three to seven ounces per day at reduced costs. Effects of reduced cyanidation of accessory metals on the effluent treatment plant will be discussed in a separate paper."

Jan 1, 1991

By R. D. Brown

In his March 31, 1977 budget, Finance Minister Macdonald has attempted the delicate balancing act of stimulating the economy without reinforcing the inflationary pressures which Canada is continuing to experience. Several tax changes of benefit to the mining industry, as well as measures designed to encourage oil exploration in frontier areas, are among the budget proposals. Additional earned depletion of 66- 2 /3 %, which may be offset against income from any source, will be available on drilling costs in excess of $5 million incurred between March 31, 1977 and April 1, 1980 in connection with an exploratory well in Canada, including the continental shelf . Other changes include more favourable treatment of resource property dispositions, less restrictive rules r elating to "successor corporations" , increased capital-cost allowance on railway spur lines, the inclusion of certain production royalties in Canadian development expenses and the application of the lower "manufacturing and processing" tax rate to sulphur production. To encourage business capital spending, the 5% federal investment tax credit it to be extended an additional three years to mid 1980 and broadened to include spending on scientific research and development. The rate of credit will also be selectively increased on a regional basis, to 7.5 % in certain designated areas in Saskatchewan, Manitoba. Northern. Ontario and Quebec, and to 10% in the Atlantic provinces and the Gaspe.

Jan 1, 1977