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By I. Osvath, I. Gombköto, G. Mucsi, Z. Molnár

"In the present research, a deposited brown coal fly ash was used as raw material for geopolymer. The reactivity of the fly ash was altered using mechanical activation, which is one of the promising methods to improve bulk and surface reactivity. The mechanical activation experiments were carried out in a high energy density mill using 5 m/s circumferential speed, and various residence times (1, 3, 5, 10, 15 and 60 min). The effect of mechanical activation on particle size distribution was measured by a laser particle size analyzer and structural changes using FT-IR. Geopolymer samples were prepared from mechanically activated fly ash with an alkali solution. The progress of geopolymerisation was monitored using an Isothermal Conduction Calorimeter. The heat flow curve obtained indicated that reactions were more prominent and started much earlier in the mechanically activated samples. This observation is further supported by the compressive strength results which also improved in geopolymers using mechanically activated fly ash. Based on the obtained results, it can be inferred that mechanical activation is a possible way to enhance the reactivity of fly ash and consequently properties of resulting geopolymers.INTRODUCTIONCoal fired power plants generate fly ash and slag in huge amount worldwide, about 780 million tons/year (Heidrich et al. 2013). Due to the relatively low utilization rate, enormous quantities of these wastes are landfilled in ponds. The fly ash is the finest grained particle fraction of the solid ash, which is transported with flue gas, and removed by electrostatic or bag filters. The fly ash has pozzolanic activity, it does not react with water, but in the presence of calcium hydroxide solution hardens and solidifies, producing a reaction product practically insoluble in water (Opoczky, 2001). The most important property of the fly ash regarding geopolymerization is its reactivity, which depends on the chemical and phase composition, the dispersity (specific surface area, particle size distribution), and the morphology of the fly ash particles, and determined by the physical properties and chemical composition of the fly ash. Geopolymers concerning their chemical structure are polysialates, where the sialate (silicon-oxoaluminate) network is built up from the bonds of Si-oxide and Al-oxide by sharing oxygen atoms (Davidovits, 1988)."

Jan 1, 2016

By P. R. Goad

"Kidd Creek is a large volcanogenic base metal sulphide deposit, located near the west end of the Abitibi greenstone belt, 27 km north of Timmins, Ontario. The rhyolite geology is characterized by a NNE-striking and steeply east-dipping package of rhyolite volcaniclastics upon which has been imposed a strong ESE-striking and north-dipping structural fabric . Massive rhyolite units with grey-black. chloritic cores and yellow, sericitic margins intrude as dykes into the stratigraphic footwall and as sills higher in the stratigraphy. Massive rhyolite units positioned near the top of the felsic pile exhibit an extensive marginal development of hydraulic fracturing and are termed crackle-brecciated rhyolite.The stringer sulphide zone is positioned in a lobate blanket of crackle-brecciated rhyolite at the top of the felsic pile. The stringer sulphide zone is characterized by a mature chemical alteration, being specifically depleted in alkalis and enriched in iron-rich chlorite. with accompanying silica, sericite and carbonate alteration. A suite of trace elements characterizes this mature alteration. The massive rhyolite units, which intrude lower in the rhyolite volcaniclastics, exhibit a core of weak chlorite alteration and strong marginal sericite alteration. Tight or unfractured massive rhyolite units are essentially devoid of sulphide mineralization and exhibit a suite of trace elements characteristic of this immature alteration. It is interpreted that the massive rhyolite units intruded into an already evolving system and ""choked-off"" active conduits carrying hydrothermal fluids and subsequently acquired an immature alteration signature. Rhyolite units positioned higher in the pile developed intense hydraulic fracturing and a mature alteration coincident with the formation of the stringer sulphide zone. In summary, a model, based strictly upon the rhyolite geology, is reviewed to assist in the exploration for volcanogenic base metal sulphide deposits."

Jan 1, 1985

By M. J. Bennett

"The Quemont mill is primarily a differential flotation plant in which copper, zinc ·and pyrite concentrates are recovered. Native gold and silver are associated in the form of very small particles with all the minerals contained in the ore: chalcopyrite, sphalerite, pyrite, pyrrhotite and even with the gangue rock.The proportion of the precious metals associated with chalcopyrite is such that the best recoveries we can obtain in our copper flotation concentrate are about 68 percent of the gold and 51 percent of the silver in the ore. In order to improve the total recoveries of precious metals it is necessary for us to float a pyrite concentrate and treat it by cyanidation for the extraction of whatever gold and silver we can obtain in this manner. In spite of the fact that we regrind this concentrate to 75 percent minus 325 mesh, it is difficult to extract much more than half of the gold and silver present in the pyrite concentrate by cyanidation, due to the extremely fine association of the precious metals with the pyrite.In 1963 we produced 86, 853 ounces of gold by flotation alone, and 14, 581 ounces by cyanidation. These amounts are equivalent to 67. 74 percent and 11. 37 percent respectively of the total gold in the mill heads. Comparable figures for silver are 325, 598 ounces by flotation and 99, 448 ounces by cyanidation; and 51.37 percent and 15.69 percent respectively.The total annual value of these metals (ie. $4, 000, 000) qualifies Quemont as a precious metal producer of some note. On the other hand, it is evident that by far the greater proportion of our gold and silver production is contained in copper flotation concentrates. When the income from our copper and zinc values is also considered, the much greater importance of flotation compared with cyanidation in our operation may be appreciated. This explains why most of our work on controls has been carried out in our flotation mill, rather than in our cyanide plant. Some of the controls installed there could, of course, be employed in either type of operation."

Jan 1, 1964

By C. Barnett

"The mill at Noranda Mines Limited, Geco Division in Manitouwadge, Ontario went into production in 1957 treating 3,500 tons per day of copper, zinc, silver, lead ore. It was not until 1964, however, that the zinc concentrate drying plant was constructed. In 1970, milling capacity was increased from 4,000 to 5,000 tons per day. The zinc content of the ore is quite variable so that the tonnage of zinc concentrate dried varies from 200 to 650 tons per day.The drying plant was designed to dry 25 tons of zinc concentrate, dry basis, per hour from an initial moisture of 8.5% to a final moisture of 2%. Major components were selected so that capacity could be increased to 35 tons per hour with minor modifications.The rotary dryer is a Hardinge type ""XH-12"" with a diameter of 80"" and a length of 50 feet. The all welded construction shell is 1/2 inch thick mild steel plate with 3/4"" thick reinforcing bands under the tires arranged for operation at a slope of 1/2 inch to the foot. The 3/8"" x 12"" radial flights are welded to the shell. There are no flights in the last ten feet of the shell in order to reduce dusting. This unit is driven by a 50 HP motor through a Hamilton type CD250 double reduction helical gear speed reducer. The shell speed is 5.8 RPM.The standard Peabody horizontal air heater has a rated capacity of 10,000,000 B.T.U. 's/Hr. The combustion chamber is lined with high temperature refractory brick and is air cooled. The conical outlet section of the air heater is lined with insulating fire-brick. The burner is a type AT wide range mechanical atomizer fired by a type ""CR"" gas-electric ignitor.The Bunker ""C"" fuel is supplied by a Compower duplex pumping, heating and straining unit, including tank hotwell, Powertronic oil line heating system with a 550/24 volt transformer."

Jan 1, 1972

By A. Uribe-Salas, J. A. Finch, B. J. Huls

Froth depth or interface level is an important control variable in column flotation which can influence both grade and recovery. A common method of locating the level is based on sensing the hydrostatic pressure at one or more points along the column. The level indicated can be in considerable error, largely because of variations in froth and collection zone bulk densities. A portable conductivity probe has been developed to detect the position of the interface from conductance measurements across the interface. The location of the interface corresponds to the position where a large change in conductance is observed, which is primarily a consequence of the difference in gas holdup between the collection and froth zone. This probe detects the position of the interface to an accuracy of ± 5 cm. The probe can be used while the column is in operation, which allows for on-line recalibration of the level detection system. Results obtained in its application in a pilot-scale column (0.91 m in diameter) are described.

Jan 1, 1990

By Eric Best

"In the past two to three years, all continuous mining machines at the Potash Corporation of Saskatchewan Mining Limited, Lanigan Division, have been changed over to a new cutting pattern using 1 -inch- and 1-3/l6-inch-diameter self-sharpening pencil bits. The bits are arranged in a cone-type pattern across the face on 2 1/2 -inch and 3-inch spacing. The result is that the ore is removed by chipping and flaking. Previously, rap-lock bits were used, with the pattern being several bits in single rows at wide spacings. The cutting action was grinding and breaking.Besides improved penetration rates and lower bit costs, there are many other advantages. The ore size is much smaller, resulting in less wear and tear on conveyors and other associated equipment. Feeder-breakers are no longer routinely set up at the head end of every extensible belt, as the banana-shaped chunks of ore that used to require breaking are no longer produced. Also, less dust is generated by the cutting heads and fewer stops are required for bit changes. Even the mill operation has been improved, as fewer fines are produced.Further improvements are still sought after, but, all in all, the new cutting pattern is considered to be a giant step forward from the old method."

Jan 1, 1981

By Ayako Iwakoshi

Highly concentrated pastes of gold nanoparticles were successfully produced by use of a special kind of protective polymer and a mild reductant. Solid part of the pastes consists of up to 85wt% of gold nanoparticles, 10~30 nm in diameter, and residual protective polymer. This component can be diluted by any kinds of solvent at arbitrary rates. Electronics, optics, catalysts, colorants and surface metal coatings are possible application fields. 1. Introduction Noble metal nanoparticles are of interest in a variety of fields ? such as colorants, metal coatings, electronics(1), optics(2), and chemical catalysis(3). Especially, in the color field, the gold nanoparticle has been known as an aesthetic red colorant for stained glass and fine glassware, such as Venetian glass. The mechanism of coloring is attributed to surface plasmon absorption of gold nanoparticles(4,5). The gold nanoparticle in stained glass shows very clear red color, which is very durable for hundreds years. On the other hand, the red color of organic pigment in paint films often fades away within several years. We intended to reproduce the elegant and stable coloring of stained glass in paint films. In order to color a very thin, 20~50?m, paint film like stained glass, production of highly concentrated dispersion of gold nanoparticle is necessary. To achieve this, there were two issues to be overcome. One is how to prevent the coagulation of gold nanoparticles in highly concentrated solution. So far, several methods to prepare gold nanoparticles(6,7) were reported. But only a few methods succeeded to stabilize the gold nanoparticle dispersion at higher concentration than ppm order. The other is controlling of the particle size, this is because the color of gold nanoparticles is very sensitive to the particle size. Only when the particle size lies around 10 nm, the suspension exhibits red color like stained glass.

Oct 1, 2003

By R. C. Bryce, G. S. Martin

"Aur Resources Inc. is the operator of the Louvicourt Mine located 40 km east of Val d'Or. Quebec. Les Entreprises Minieres Redpath Limitée a member of the 1.S. Redpath Group of companies was contracted to construct two vertical mine shaft collars in deep overburden.During the spring of1991 two vertical shaft collars were established in wet, running sand that was in excess of20 m deep. This paper will illustrate the engineering and construction techniques used in establishing these collars and the methods used to overcome the various obstacles that occurred during construction.IntroductionThe Louvicourt copper/zinc/gold/silver deposit is located 40 km east of Val d'Or, Quebec, is adjacent to the former Louvern Mine which operated at depths of 40 m to 850 m below surface (Fig. 1). This deposit was discovered in mid-1989 as the result of systematic exploration and diamond drilling based on a geological model. The Louvicourt project is operated by Aur Resources Inc.The property is being developed to produce 4000 tid with an anticipated life of just over 17 years. Mill start up is scheduled for July 1. 1994, commercial production October I, 1994, and full production by late 1995. The current production plan provides for 24 040 (XX) t averaging 3.89% copper, 1.95070 zinc, 0.039 oz gold per tonne and 0.99 oz silver per tonne, to be mined."

Jan 1, 1994

By John A. Allan

The subject chosen for this paper is not a new one, but the subject matter is so extensive that something new can always be said .about it. We are just beginning to realize how little is actually known about the character of Alberta coal, except for a few general facts. The object of this paper is not to explain that our previous information, in whole or in part, on the coal resources of Alberta, has been incorrect, but rather to present some new facts obtained as a result of recent study in the field and in the laboratory. As field investigation continues the problem of determining the character of a coal seam for any great distance laterally becomes more and more complex. Our present knowledge of Alberta coal deposits should not be discussed before due reference is made to those great pioneers who blazed the trails for later geologists, by recording their observations on the general geology of Alberta. Geologists, to-day, particularly those of us who are striving, year after year, to unravel the mysteries of stratigraphy, palaeontology, and structure, in so far as these are related to the coal resources of Alberta, fully realize our indebtedness to those three trail-makers, Dawson, McConnell, and Tyrrell. Had these geologists not recorded their observations correctly, nor interpreted the broad geological facts contained in Nature's book, with still uncut pages, how much slower would have been the progress of our coal knowledge in the succeeding years. It is true that many of the interpretations given to observations by these pioneers have had to be changed as a result of closer studies, but we must also expect that the geological interpretation from present day observations will be changed by future workers, as Nature's book is read and re-read.

Jan 1, 1925

By Michael Sudbury

Introduction The essence of a good presentation is said to be: Outline what you are going to say Say it Summarize what you said This is perhaps especially good advice at 8.30 a.m. So here goes: This is an attempt to put numbers on three inextricably linked subjects: People and the Future Irrigation and Agriculture Mine Water and Mine Waste

May 1, 2013

By Arnaud Faucher, Amar Sabih, Sudarshan Martins, Tristan Martin, Sami Makni, Peter Radziszewski, Poorya Hosseini, Francois-Raymond Boyer

The measurement of acoustic signals produced by a tumbling mill has been previously used to determine the operating state of the mill and correlate the variations of the sound intensity with the operating conditions of the mill. Separately, the discrete element model (DEM), a software simulation of the mill, was developed to provide insight into the operation of the mill. Presently, there has not been much work reconciling the DEM simulation of the mill with the acoustic signal. Working from basic principles of linear, time-invariant systems, agreement between an acoustic DEM simulation and the measured signal is sought. First, the impulse response function of the mill is measured. The DEM provides the forces applied to the mill shell as a function of time. A convolution of these simulated shell forces and the transfer function gives the simulated acoustic signal. This signal is compared to the measured acoustic signal, both in the time domain and the frequency domain. Finally, a discussion of the results is given.

Jan 1, 2012

By Gerhard W. Heinrich, Gerald V. Schroeder, Daniel A. Murphy, Daniel F. Suarez, Jamie B. Beauchamp

"Washwater 'Finger' sprays were installed and tested in the copper/nickel separation circuit at Strathcona Mill to improve flotation capacities and related metallurgical performances. The new spray design features submerged sideways introduction of wash water into the flotation froth through nozzles at the end of vertical pipes which are suspended from a header above the froth. This maximizes the effective cross sectional area of flotation vessels while maintaining effective froth cleaning and a desirably high density of the concentrate slurry. The plant tests gave increases of copper concentrate production rates of 17% to 20% for conventional cells and 16% to 20% in column flotation at target grades of 29% to 30% copper and of less than 0.5% nickel. Basic considerations and concepts of tests and evaluation procedures are described.IntroductionMeeting flotation concentrate grade targets at maximum production rates and recoveries is a challenge all too familiar to operators of base metal ore concentrators. Frothwashing is an option to improve grade/recovery performance by minimizing entrainment of impurities into the concentrate, which is commonly known since the sixties (Kaya & Laplante, 1989). It has been recommended for the flotation of sulphides and industrial minerals alike (Kaya & Laplante, 1989; Miller, 1969; Heinrich, 1989) and has found its ultimate application in flotation columns (Finch & Dobby, 1990). The washwater addition in a flotation column is most evenly distributed over the column's cross-sectional area thus ensuring almost complete displacement of feed water from the froth by a countercurrent washwater flow -provided, a positive bias is maintained. Therefore, flotation columns are ideal for cleaning flotation. However, there is usually less room for boosting the concentrate production capacity by increasing airflow or slurry level then with conventional cells because of the smaller cross-sectional area available."

Jan 1, 1994

By D. MOORE, A. REINSBAKKEN, A. J. Sinclair

The Gypo quartz vein lies near Oliver, British Columbia, and was quarried between 1955 and 1968 for decorative chips. The vein is one of many quartz veins hosted by the Late Jurassic Oliver Plutonic Complex, specifically by the porphyritic quartz monzonite phase of the pluton. The vein has a known length of 155m and a thickness of 46m. It strikes east-west and dips at 60 degrees to the south. Mineralogy is predominantly quartz with minor pyrite, muscovite, fluorite, calcite, apatite and manganese; trace amounts of chalcopyrite, pyrrh otite, marcasite and molybdenite also are present. Quartz in the vein is zoned. A thin grey quartz zone found near the margins of the vein fades gradually into white quartz, which comprises over 95% of the vein. Late-stage boxworks cut earlier mineralization, particularly fluorite, which occurs as pods in a zone fairly close to the hanging wall. Sulphide minerals are found in a centrally located zone in the quartz vein. The hanging wall of the Gypo veins is altered only slightly, but thefootwall is altered extensively to a greisen of muscovite and grey quartz. Evidence suggests that early in rhe vein development, the adjoining country rock was feldspathized. As grey quartz and muscovite was deposited, a period of intensive greisenization and fracturing occurred which so weakened the rock that a central block of greisenized country rock foundered. This provided the open space in which the vein was deposited.

Jan 1, 1984

By J. M. Cormie

"The orebodies of the East Malarcic mine are interesting from a geological standpoint because of the very small amount of vein quartz, the occurrence of much of the ore in soft greenstone schist, the presence of innumerable bodies of porphyry and diorite, and their obvious relationship to structural features .The property lies in the northeast part of Fourniere township in western Quebec, and within the important fault zone that geological mapping in recent years has shown is traceable wesrward through the Noranda and Kirkland Lake camps and eastward to beyond the Val d'Or region . The claims included in the property were staked by J.P. Norrie and L. K. Coffin in 1932, but gold was not discovered until i934. Production began late in 1938. The total amount of ore milled up to the end of 1945 was 2,837,091 tons from which gold having the value of $16,631,758 was recovered.The region is underlain by an alternating series of Early Precambrian sediments and volcanics cut by innumerable intrusives. These are more fully described in the works of Gunning, Ambrose, and Norman. The East Malanie property is underlain by three formations, which, named from north· to south, are : the Cadillac sediments, the Blake River volcanics, and the Kewagama sediments. In addition, there are countless intrusions of porphyry and diorite, particularly in the greenstone, occurring in all sizes up to those measurable in hundreds and even thousands of feet . These constitute a large proportion of the greenstone in places. In many parts of the ore zone there is more porphyry and diorite than schist. The greenstone itself is not homogeneous but includes peridotite, andesitic lava, and soft talcose schist.Orebodies have been found in both the Blake River volcanics and the Kewagama sediments. They are not known to occur in the Cadillac group. The ore occurs in a zone of pyrite mineralization in which almost no other metallic minerals and very little vein quartz are present. Generally, the grade varies directly with the amount of pyrite. The mineralization is later than all the rocks of the area. Diorite was a particularly favourable rock for mineralization and contains the highest grade of ore, but any rock in the fault zone may be ore-bearing, whereas the same type away from the zone is not."

Jan 1, 1954

By J. I. Jr. Moore

Many articles have been written about the various operations of Britannia mines and mill, as well as treatises on the geology and ore deposits. A partial list of these papers is given below. Most of these papers have covered well the history of Britannia, and have included a thorough discussion of the geology and ore deposits; therefore, in this paper, no account of these subjects. is necessary. However, a short description of the ore deposits will be given as an aid to a clear understanding of the descriptions of the various mining methods. The Ore Deposits The ore deposits at Britannia occur along a shear zone and are five in number, named for the claims in which they lie, as follows: Jane, Bluff, Fairview, Empress, and Victoria. Each of these deposits is called a mine, as they are separated by 500 to 1,000 feet of barren ground. The Jane mine, although the first producer of the Britannia group, has not been in operation for a number of years. The deposit is a silicified replacement in sediments; with very little evidence of shearing. The Bluff deposit is a highly silicified replacement in porphyry, massive and irregular, very hard in the upper 600 feet with practically no shearing, and softer within chlorite schist in its lower 1,000 feet . The Fairview deposit consists of a series of twelve distinct veins or lodes, rather lenticular in shape, and occasionally merging.

Jan 1, 1928

By Joseph B. de Hart

Two papers recently published on the subject of mine ventilation: "The Theory of Ventilation," by Douglas Hay. and "The True Effect of Natural Ventilation in Deep Mines," by Robert Clive, form the first and second reports respectively of the committee on the Ventilation of Mines appointed by the Midland Institute of Mining Engineers. The purpose of the present paper is to draw attention to these two papers and the discussion thereon. The theory of ventilation as taught in our schools is based on Atkinson's formula, which is a variation of Chezy's formula for the flow of water in pipes. The formula depends on two assumptions : 1. That air is an incompressible fluid within the limits ordinarily encountered, and; 2. That the pressure required to produce ventilation varies as the square of the rate of flow. The Atkinson formula has been assumed to hold good over the entire range of conditions met with in mines.

Jan 1, 1924

By Victor Dolmage

"The localization of orebodies by geological structures is well demonstrated at the Copper Mountain mine of southwestern British Columbia. These extensive deposits; owned and workd by the Granby Consolidated Mining; Smelting and Power Company; are at Princeton; abo!lt 150 miles east of Vancouver and 40 miles north of the International boundary. The geology of the deposits and the surrounding district is described by the present writer in Memoir 171 of the Geological Survey of Canada; pub1ished in 1934.The main geological feature is a gabbro stock, elliptical in plan, with a major axis about 5 miles in length extending in a northwest-southeast direction. The stock varies in composition from syeno-gabbro (gabbro plus orthoclase) through diorite and syenite to a core of syenite pegmatite. All the members contain orthoclase, which ·increases greatly in amount toward the centre, but all are devoid of quartz. The stock has been injected into a steeply folded series of volcanic flows, breccias, and tuffs that strike more or less parallel with the major axis of the stock. On its northeast side the stock is flanked by a band of fairly coarse volcanic breccia of andesitic composition and ·having fragments up to several inches in length. Where this breccia is tangential to the stock it is both dynamically and chemically metamorphosed to a marked degree, and within the zone of this metamorphism are enclosed the copper deposit~. The ore consists of bornite, chalcopyrite, and a little magnetite occurring as disseminated grains and small veinlets in the metamorphosed breccias. The only gangue minerals are orthoclase, albite, oligoclase, and biotite. The two most common vein minerals, quartz and pyrite, are conspicuously rare or absent. The dynamic metamorphism has produced two well-defined structures, namely, a strong schistosity parallel with the curved vertical contact of the stock and a very striking set of small, straight, nearly parallel open fractures that stand nearly vertical and at right angles to both the schistosity and the stock contact. These are called the ore fractures."

Jan 1, 1954

By M. P. Kat, R. J. Barclay

"In 1984, a provincial inquiry into ground control and emergency preparedness in Ontario mines was commissioned by the Minister of Labour for Ontario. One of the recommendations put forth by the committee conducting this inquiry was that the Ontario mining regulations be modified to address more effectively the assessment of mine design. Mining regulations now require that every mine in the province annually assess its design with respect to ground stability. Subsequently, the Ministry of Labour has embarked on a ground control audit program to gather as much information as possible about the ground control programs in place at Ontario mines. In 1988, 47 underground mines were audited. The audits are intended to provide an overview of the level of engineering effort that is devoted to ground control on a provincial basis, by identifying the type of geotechnical information that is collected by each mine and how this information is used for stability analysis purposes in rationalizing excavation and support system designs. Also, the audits serve as an indicator of the severity of ground stability problems at individual mines, and how these problems are dealt with.This paper consists of information that has been extracted from the first series of ground control audits that were conducted in 1988. Specifically, the paper describes the types of support systems that are used in Ontario mines. It also discusses the rationale for local ground support selection, and the quality control programs that are in place for assessing the performance of installed ground support. As well, the type of geotechnical information that is collected, and to what extent it is used for the purpose of designing ground support systems, is reviewed"

Jan 1, 1991

By George A. Guess

The making of contracts for the purchase of ores is a business which the metallurgist usually understands better than the miner. Companies in the custom ore business often employ an ore buyer who is aware of the class of ore which the smelter needs, and is thoroughly conversant with the business. The miner on the other hand makes ore contracts but seldom, and it is often only after a settlement has been made that he realizes the meaning of the terms of the contract under which he has sold his ores. He has expectations usually greatly in excess of the amount 'net proceeds' shown at the bottom of the settlement sheet. Seldom does the occasional shipper really know his contract. A somewhat similar parallel is to be found in insurance policies. We all have insurance policies; we never know the conditions contained in them until after the fire. The clauses in the policy are for the protection of the Insurance Company. An Insurance Company has no friends.

Jan 1, 1926

By Robert B. Parsons

"The Canadian tax treatment of mining operations outside Canada is not as attractive as the treatment of Canadian operations. Further, the Canadian company that invests abroad a host of complex rules. This month, Tax Notes examines some of the major Canadian tax considerations confronting the Canadian company that wants to invest abroad. IntroductionCanadian-based mining companies are investing abroad more than ever before. These foreign investments trigger a complex set of tax rules that are distinct from the rules that apply to Canadian investments. In most cases, careful tax planning is mandatory if the company's tax liabilities are to be minimized. This article summarizes the main tax considerations that need to be taken into account with respect to a mining investment outside Canada.Branch Versus SubsidiaryOne of the first questions that arises in connection with a prospective foreign investment is ""Should we invest directly (that is, in a branch operation), or should we invest through a foreign subsidiary?"". In the case of a branch operation, the Canadian company owns and operates the business directly - that is, the foreign business assets are part of the Canadian legal entity. In the case of a foreign subsidiary, the foreign business operation is owned and managed by that subsidiary. The tax treatment of a branch and a subsidiary can be quite different."

Jan 1, 1994