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? The Mining Association of British Columbia (MABC) was established through an Act of Parliament in 1901 ? The MABC represents the interests of B.C.?s ? Coal and mineral mining companies ? Smelting companies ? Advanced stage development projects ? Key areas of work: ? Environment, Health and Safety ? Policy & Government Relations ? Knowledge and Information Services

May 1, 2008

By C. Diaz, S. W. Marcuson, K. I. Burgess

Deep roasting in fluid bed roasters is the first unit operation in Inco&apos;s "roast-reduction smelting" process for the treatment of nickel sulphide concentrates. The roaster product, a low sulphur calcine, is reduction smelted with coke in an electric furnace to yield a sulphur-deficient matte which is then converted to low (<1%) iron matte in Peirce-Smith converters. Due to the deep roasting, a minimal amount of sulphur dioxide is evolved in the smelting and converting stages. Sulphur is eliminated from the concentrate almost exclusively in the roasters in a single, continuous, strong, gas stream suitable for treatment in an acid plant. This paper discusses the commercial scale testing of deep fluid bed roasting of nickel concentrate at Inco&apos;s Thompson Smelter as part of two commercial scale campaigns on roast reduction smelting conducted in 1981-1982. Slurry feeding, practised during the second campaign, permitted excellent control of the air/concentrate ratio in the roaster and, in turn, good control of sulphur elimination (about 80% of input). Smooth autogenous operation with high oxygen efficiencies (about 95%) was promoted by operating at bed temperatures of830°C to 850°C with calcine recycle. High throughputs and the desired metallurgy were achieved. The extensive testwork conducted during the two experimental RRS campaigns demonstrated thot deep fluid bed roasting of nickel concentrate at high oxygen efficiency is a technically viable operation.

Jan 1, 1994

By E. L. Day

"In the early 1930s during the course of test work with a simple gold ore, it was evident that the time required to dissolve the gold by cyanidation was very much longer than should have been needed theoretically for the maximum size gold particles in the ore, A similar conclusion appeared to be valid for other gold ores. In a cyanidation system there are many factors which can influence the dissolution rate of gold, and a decision was made to investigate the more obvious variables, because a literature survey at the time showed that with the exception of the work of Yamazarki on the dissolution of silver in cyanide solution, virtually no attention had been given to this subject, Our work was not reported because the intention was to do this on completion of the Study, but owing to the demands on the Section's personnel for other work the investigation was never completed. Although other investigators have since studied the problem, the methods which we adopted and some of the conclusions may be of interest to metallurgists concerned with gold ore treatment.Form of GoldExperiments with gold ores were not possible because of the number of uncontrollable variables present in a gold ore-cyanidation system, therefore pure metal and reagents were used. Initially some experiments were carried out with gold leaf, but it was soon apparent that metal in this form was unsuitable because the uneven thickness of the leaf caused it to break up into pieces and. there was difficulty in determining precisely when complete dissolution had taken place, Numerous factors both expected and unexpected were found to influence considerably the results and much experimental work was necessary to establish the procedures which were finally adopted, Experiments were carried out with gold in the form of foil, wire, rings and sols. Finally, gold foil in the form of cylinders was adopted for most of the experiments although some work with gold in the sol form was included in the programme. Also some experin1ents were carried out with a gold ore to see if effects which were obtained with sodium chloride on gold sols were applicable to gold ores."

Jan 1, 1967

By G. Armand, A. Noiret, D. Seyedi, J. Morel

"Clay formations in their natural state exhibit very favorable confining conditions for repository of radioactive waste because they generally have a very low hydraulic conductivity, small molecular diffusion and significant retention capacity for radionuclides. Nevertheless, one concern regarding the hydromechanical behavior around drifts in such claystone is the associated pore pressure field disturbance during excavation works. In the short term, the very low permeability leads to an almost “undrained” condition, meaning that the stress change due to face advance will create volumetric strains leading to an increase or decrease of pore pressure. If the effective stresses reach the failure level, the induced damage around these excavations might change the favorable properties of such formations. To demonstrate the feasibility of a reversible deep geological disposal of high-level and intermediate-level long-lived radioactive waste (HLW, IL-LLW) in the Callovo-Oxfordian claystone (COX) formation, the French national radioactive waste management agency (Andra) started in 2000 to build the Meuse Haute-Marne underground research laboratory (M/HM URL). The present paper illustrates observed pore pressure changes during excavation of drifts (˜5 m diameter), of micro tunnels (˜0.7 m diameter) and a borehole (˜0.15 m diameter). All these openings are parallel to the major horizontal stress at the main level of the M/HM URL. In drifts parallel to the major stress (i.e., when the initial stress field in the drift section is quasi-isotropic) an important increase followed by a drop of pore pressure is observed in the horizontal plane at the drift wall. These observations emphasize the impact of the in situ stress state and rate of excavation on the pore pressure and provide important insight of the hydro mechanical behavior of the COX claystone and the relationship between pore pressure and excavation induced fractures zone."

Jan 1, 2015

By Zhang Wei

"Pulang Copper Mine is located in Shangri-La county, Diqing Prefecture, Yunnan Province, with currently defined copper reserve of 4.8 million tonnes of copper metal and an average grade of 0.34% Cu. The mineralized zone in a dome shape is 2,300 m long, 600–800 m wide, and 1,000 m high. At present, the project is at a construction phase, with a first-stage mining and processing capacity of 12.5 million tonnes of ore per year. Ore haulage is planned via a drift and ore pass development system. The cavability of mineralized rock is classified into three types (II, III, IV), with type III accounting for more than 98% of the total reserves. The cavability of the orebody is generally considered to be good and block caving mining method is planned. Semi-autogenous grinding and ball milling are adopted for the mineral processing. The tailing dam construction method is a center-line method.INTRODUCTIONAs the China's largest underground nonferrous mine, Pulang Copper Mine is located in the northeast of Shangri-La County, Diqing Prefecture, Yunnan Province, China. It is 62 km northeast of Shangri-La city. Shangri-La County is a Tibetan-dominated, multiple-ethnic region, with a population of approximately 163,000 in 2009. The county is rich in mineral and water resources, thriving with tourism. Its economy is also dominated by agriculture. To date, the defined copper reserves at the Pulang Copper Mine is 4.8 million tonnes of copper metal at an average grade of 0.34% Cu. In addition, it contains a gold reserve of 145 tonnes, a silver reserve of 2,754 tonnes, a molybdenum reserve of 0.19 million tonnes, and a sulphur reserve of 10.5 million tonnes. The first-stage mining and processing capacity is planned at 12.5 million tonnes of ore per year. When it ramps up to this production rate, the mine will produce copper concentrate containing 50,000 tonnes of copper and molybdenum concentrate containing 968 tonnes of molybdenum. A drift and ore pass system is planned for ore haulage and mining method is a block caving method. Semi-autogenous grinding and ball milling are considered for mineral processing. A center line dam is adopted for the tailing dam construction (Feng, 2010; Feng, Li, & Wang, 2011; China Enfi Engineering Corporation, 2014)."

Jan 1, 2016

By T. R. Chari

The safe-level dilution of low-level radioactive wastes in large volumes of selected granular material is proposed as an alternative method of permanent waste disposal to current Canadian practice of concentration and encapsulation. Accepting the fact that a "background level" of radioactivity exists throughout the world, the authors feel that the concept of controlled dilution of radioactive wastes to a level in keeping with "background" is a plausible alternative to current thinking on the subject and is worthy of equal consideration.

Jan 1, 1979

By Ros Taplin

Realizing the potential of cutting greenhouse gases (GHGs) associated with mining, a variety of approaches has been proposed for their mitigation. The Clean Development Mechanism (CDM) under the Kyoto Protocol to the UN Framework Convention on Climate Change (UNFCCC) has been a key mechanism to assist in implementation of mitigation measures. The objectives of CDM are not only to assist Annex I countries in meeting their GHG emissions reduction targets with cost-effective reduction but also to achieve sustainable development in non-Annex I countries. However, apart from China, India, Brazil and Mexico, many developing countries are still in the stages of formulation or realizing CDM strategies. Projects associated with methane capture and flaring are the fourth most prevalent type of CDM project internationally. This research primarily has addressed emissions abatement and sustainable development aims and effectiveness of registered CDM projects associated with coal mining in China. The paper reviews 30 currently registered CDM projects in China on the UNFCCC database and six other non- Chinese projects. Systematic evaluation involving content analysis of documentary evidence regarding coal mining CDM projects is presented in relation to firstly, quantitative reduction of GHG emissions and secondly, sustainable development outcomes. The projects have been assessed via a set sustainability criteria. Overall it was found that sustainable development goals are only briefly referred to in Project Design Documents, Letter of Approvals and validation documents. Varying types of sustainability initiatives have been implemented with weak to strong indications of effectiveness. This has implications for the future effectiveness of CDM projects in the mining sector, the proposed new market mechanism under UNFCCC, and for assessment of projects under mechanisms established outside the UNFCCC.

Aug 1, 2013

By M. R. Henzinger, W. Schubert

"The quality of the backfill applied at a shield driven tunnel is of significant importance failure of the lining. The used material also affects the interplay between support and excavation behaviour.In this research the state of the actual bedding situation is investigated by an analytical approach, laboratory tests and numerical simulations. The numerical simulation using continuum methods have shown shortcomings. These shortcomings regarding the instability of large strain simulations restrict the possibility to reproduce the relocation of the backfilling material. The performed scaled model tests have shown that the regripping process of a double shielded tunnel boring machine affects the soil failure within the gap. With the analytical results the influence of the wall friction can be predicted. Therefore the angle of the failure surface can be determined. The results have shown that the wall friction significantly increases the failure angle. INTRODUCTIONFor tunnel boring machines (TBM) with single (SM) or double (DSM) shield, precast liningsegments are used as rock support. These segmental linings are installed within the protection of the TBM shield. In order to reduce the friction while advancing, the shield diameter is smaller than the diameter of the cutter head and therefore also smaller than the excavation boundary. The difference depends on the expected radial convergences. Since the lining segments are mounted within the shield the steering gap between the shield and the excavation boundary increases and is hereinafter called annular gap.In the process of tunneling in hard rock, the annular gap is usually filled with fine grained and closely graded gravel, termed as pea gravel. The backfilling process starts as soon as possible after the shield tail passes the lining. Due to the operational procedure within the working area of a TBM, a fully backfilled annular gap might not be established after every ring closure. This leads to an unfavorable distribution of the pea gravel leaving the segmental lining partially without bedding. Segmental linings can develop sufficient resistance only when properly bedded."

Jan 1, 2015

By M. B. M. Monte, M. L. Torem, E. R. Pecanha, A. G. Merma

The recent literature has unveiled the potential use of microbial strains in mineral bioprocessing. This study presents the use of a Gram-positive bacterium (Bacillus subtilis) as bioreagent for hematite flotation. The bacterium presents the ability to modify the properties of mineral surface (electrophoretic mobility and hydrophobicity). It was studied the electrokinetic behavior of hematite particles, before and after the interaction with the bacterial cells. The results revealed a shift of the isoelectric point (IEP) of the hematite after interaction with bacterial cells, suggesting a chemical adsorption mechanism. Moreover, after bacterial conditioning, the zeta potential curve of hematite presented high values in the alkaline pH range. The hematite and the bacterial surfaces presented contact angle values around 27.4° and 41.0°, respectively. According to the results, the B. subtilis strain was capable of modifying the hematite surface, and after interaction the hematite surface presented a contact angle value around 46.0°. The flotation tests were carried out in a modified Hallimond tube. The experiments revealed a significant increase in hematite flotability using the Gram-positive strain as bioreagent. The tests pointed out a maximum recovery of hematite in the presence of 600 mg/L and pH 5. Therefore, the results from this study showed the potential use of the B. subtilis strain as a biocollector for hematite flotation, and its possible application in the mineral flotation industry.

Jan 1, 2016

By J. Shibata, N. Murayama

"Rare earth elements are present in more than 100 minerals, of which monazite, bastnaesite and xenotime are typical. Rare earth elements have excellent chemical and physical properties for industrial use in functional materials such as phosphors, magnets, electronic components, abrasives and catalysts. China produces more than 90 % of the world’s rare earths, and Chinese trends significantly influence the demand and price of rare earths. From the viewpoint of resource securement, it is desirable to separate and recover rare earth elements from low-grade resources and wastes. Phosphate gypsum, which is a by-product of wet phosphoric acid manufacturing, contains low concentrations of rare earth elements. In this research, the separation and recovery of rare earth elements from phosphate gypsum were investigated. A series of recovery methods including washing of phosphate gypsum, leaching of the rare earth elements with sulfuric acid, adsorption and desorption of rare earth elements by using ion-exchange resin, and precipitation of rare earth oxalates were carried out. The separation of rare earth elements from Ca2+ simultaneously leached from phosphate gypsum was also investigated."

Jan 1, 2014

By Mohamed Sassi, I. Kolo, R. L. Sousa, R. K. Abu Al-Rub, Manhal Sirat

"Fractures induced by folds are pivotal in hydrocarbon exploration, ground water transport and harnessing of geothermal energy. This is because of the need to predict and understand fracture propagation in reservoirs which have folded rock formations. Despite its prominence, there is a lack of reliable numerical models for simulating fractures resulting from rock folding. This is partially due to the difficulty involved in fracture modelling. As a contribution to fold-fracture modelling, this work applies a coupled plasticity-damage model to rock fracturing and anticlinal folds. Parametric studies on a single folded layer give insight into the fold formation and behaviour. The anisotropic continuum damage model which considers both tension and compression is formulated using the power damage evolution law. For ease in formulation, strain equivalence hypothesis is adopted whereby the strain is the same for both damaged and undamaged configurations. Lubliner plasticity yield criterion is adopted for plastic deformation. The model is coded in Abaqus user subroutine UMAT and is applicable to quasi-brittle materials.INTRODUCTIONThe understanding of fractures in the earth’s crust helps in the prediction, evaluation and characterization of fractured reservoirs, whether they are petroleum, geothermal or underground water reservoirs. This is partly because reservoir permeability and stability are dependent on fracture properties (Nelson, 2001). To achieve this, various approaches have been developed to analyze reservoir rock fractures. These could be grouped into (a) discrete approaches – where the rock mass is represented by a finite number of well-defined components and (b) continuum approaches – where the mathematical assumption of an infinitesimal element is made (Jing, 2003). Ivanova (Ivanova, 1998) comprehensively studied fracture systems in nature and highlighted folds as one of the major geologic settings that produce fractures. Naturally occurring folds in reservoirs sometimes compound fracture analysis. It might not be clear whether the fractures formed before, during or after rock folding. Fractures formed during the folding process are expected to show stress orientations related to folding and are thus of primary concern in rock folding simulation. It could be argued that there are no numerical models that as"

Jan 1, 2015

By G. W. H. Norman

The surficial Archæan rocks of the southern gold belt of western Quebec are constricted near Kewagama lake by granite masses to the north and south. This divides the belt into natural eastern and western parts. This paper deals with the eastern part, extending from Malanie to Haig township. In this section the Keewatin-Timiskaming rocks have a length of about 70 miles and end abruptly against garnetiferous gneisses of the Grenville terrain. In the western half of the section where exploration has been under way since the early twenties, there are sixteen mines that are or have been in operation, and eleven prospective mines. In the eastern half where exploration has been carried on since the early thirties, six prospective gold mines are under development, one· of which, Louvicourt Goldfields, is at the initial production stage. Of the sixteen properties in the western half that are operating or have operated, all, except the Golden Manitou, which is a base metal mine, and the old Green Stabell from which there was a small production of copper, produce gold. Of the eleven prospective mines in the western half nine have gold. New Bidlamaque has gold and copper and one, East Sullivan, has copper-zinc ore. Since production began in 1927 gold, silver, zinc, copper, and lead having a total value of about $10,000,000 have been produced from the mines of the eastern section of the southern gold belt of western Quebec.

Jan 1, 1954

By Francois Charette

Corrosion is a significant factor affecting the capacity and working life of ground support. The paper explores a relatively simple method to predict the load capacity of a support system using a Monte Carlo stochastic approach. The analysis uses published field data on existing ground support to evaluate the applicability of the method and its predictive performance. Discussion on corrosion rates found in the field and predicted from laboratory measurement is provided.

Jun 1, 2012

By N. W. Martison, J. E. Hawley

"The Moulton Hill deposit is in the Eastern Townships of Quebec, 3 miles northeast of Sherbrooke. It is complex, both structurally and mineralogically, consisting of a narrow, irregular, mineralized zone that has been traced for a length of 600 feet, and in places to a depth of 1,000 feet, containing copper, lead, and zinc sulphides with a low content of gold and silver. It lies in a series of highly schistose micaceous rocks, believed to be of Ordovician age, but the mineralization is probably post-Lower Devonian. New details of the structure of the ore have become available since it was first described (1) , and as these show some striking peculiarities a further discussion is here merited .As detailed elsewhere, the deposit was discovered in 1942 as a result of regional geological studies followed by the application of electrical geophysical methods.Actual production began in July, 1944, and ceased in June, 1945. During the period July, 1944 to June, 1945, 75,643 tons were milled§, yielding the following:"

Jan 1, 1954

By K. Sugawaral, W. Tongampl, K. Hiruta, Takasaki Y., A. Hosoi, T. Katol, A. Shibayamal

Printed circuit boards of discarded personal computers, televisions, mobile phones and so on contain a significant amount of valuable metals. For the recycle of valuable metals contained in the printed circuit board wastes (P CB W), the effect of temperature on chlorination-volatilization of metals under chlorine gas flow was studied. The experimental sample used was powder of two types: crushed PCBW (Sample 1) made from PC and industrial machines, and crushed-combusted PCBW (Sample 2) made from Sample 1. The principal element in Sample 1 and Sample 2 was copper, about 13 wt% and 20 wt% respectively. Sample 1 was composed of pure metals such as copper, tin and lead. In comparison, Sample 2 consisted of oxide metals such as copper oxide, tin dioxide and silicon dioxide. The two samples were heated at predefined temperatures (ranging from 300 °C to 900 °C) in chlorine gas. The chlorine gas flow into the furnace was set at a rate of 100 mL/min. As a result, copper in Sample 1 began to volatilize at 600 °C and completely vaporized at 700 °C. While in Sample 2, copper started to volatilize at 600 °C and reached 100% vaporization at 800 °C. For Sample 1, zinc finished volatilizing at 500 °C, while for Sample 2, zinc volatilization reached only about 80% (maximum). Also, lead, nickel and titanium showed similar results. Consequently the volatilization rate of Sample 1 is higher than Sample 2 and the temperature dependency was verified for copper, lead, zinc, nickel, antimony, titanium and chromium. In fact, the volatilization rate of these metals increased with the temperature. This result reflects the difference between pure metal and metal oxide, as Sample 2 was combusted before the chlorination-volatilization test. Moreover, the chlorination reaction may be accelerated by a reductive atmosphere because Sample 1 contains carbon. In this study, the volatilization behavior of some valuable metals in PCBW by chlorine gas was observed. Further improvement in the rate of volatilization can be achieved by optimizing the experimental conditions.

Jan 1, 2011

By W. L. Ennis

Introduction This paper outlines the causes of underground fires at Noranda Mines and the precautionary measures taken to guard against such fi res. Shafts There are six shafts (Figures and lA) on the property, of which N os. 1 and 2 are abandoned. Nos. 3, 4, and 5 are the present working openings from surface and No 6 is an internal shaft. No. 3 is used primarily as a service shaft, while Nos.?1 and 5 are the main hoisting shafts. Orebodies The orebodies are of two distinct types. There are the massive sulphide bodies, and the areas of mineralized rhyolite containing gold values and a silica content high enough for fluxing purposes. The massive sulphide bodies contain chalcopyl&apos;ite, pyrite, pyrrhotite, and minor amounts of sphalerite and magnetite. The concentration of particular sulphides varies even within the same body. It is the areas high in pyrite, and to a lesser degree those, high in pyrrhotite, that are of particular interest.

Jan 1, 1950

By Lawrence Devon Smith

What is a Failed Project? For mining projects, some key indicators of a ?failed? project are: ? Cost is more than it should be (particularly capital) ? Schedule ? It takes longer to build than expected ? It takes longer to ramp-up than expected ? It does not do what it is supposed to do ? Poor performance; output, product specifications; ? Low revenue ? High costs ? No one is happy about it: Management, Shareholders, Bankers ? Does a project fail if it does not meet expectations that were unrealistic and unattainable? ? Caution: Failure may not become evident until years later

May 1, 2010

By A. Osouli, B. Moradi Bajestani

"Increase in permeability of rock mass is vital for both petroleum and geothermal applications. Hydraulic fracturing is a common method to create and increase the permeability for production. Due to the complexity of fracture propagation in a naturally fractured medium, understanding the interaction between hydraulic fracture (HF) and natural fracture (NF) is of great importance to optimize the fracturing process. The possibility of interaction between HF and NF is partly a function of orientation. Various scenarios are predictable for hydraulic fracture regarding the intersection with NF such as being arrested by NF, crossing NF or crossing the fissure while injecting water into it. Different parameters such as geomechanical and geometrical properties of surrounding rock mass, the operational parameters such as injection rate and the angle between created hydraulic fracture and natural fracture (approach angle) can affect the result of hydraulic fracture and natural fracture intersection. In this paper, using a series of flow-coupled Distinct Fracture Network (DFN) simulations, hydraulic fractures were analyzed to investigate the influence of the aforementioned parameters on the hydraulic fracture propagating. Results show that the most significant parameters affecting the interaction of natural and hydraulic fracture are orientation of the intersection as well as injection rate. The interaction and fracture propagation in NF and HF intersections are also studied and discussed in detail.INTRODUCTIONThe hydraulic fracture technology has substantially changed the oil, gas and geothermal industries. With the help of this technology, extraction of fossil resources from tight shale reservoirs will be economical, feasible and sustainable. Due to presence of massive oil and gas trapped in these reservoirs, this technology has been the center of attention for the past 40 years (King, 2012). Hydraulic fracturing is the process in which high pressure water is pumped into shale unconventional reservoirs with low to ultralow permeabilities. With this process paths are created in these mediums for delivering oil and gas to horizontal wellbore and increase the surrounding rock medium permeability. Economical and sustainable stimulation of these tight reservoirs is highly dependable on our understanding in regard to fracture propagation in the highly complex rock medium. Hydraulic fracturing process in rock mediums with preexisting natural fractures is more complex because of the high possibility of Hydraulic Fracture (HF) being arrested or deviated by Natural Fracture (NF). Also, HF and NF intersection can influence the required pumping pressure, injection rate, the outcome of horizontal wellbore and the affected geological underground zones. Since the 1950s, numerous studies have been conducted to predict and plan fracture propagation with the help of modeling and simulation methods. Having a thorough and accurate prediction of fracturing process will not only prevent stimulation of unwanted geological zones or pollution of aquifers, but also will improve the efficiency of the fracturing process. Previously, several studies have been conducted in order to investigate and analyze the interaction of hydraulic fracture and natural fracture (Cottrell, Hosseinpour, & Dershowitz, 2013; Doe, Lacazette, Dershowitz, & Knitter, 2013; Shakib, 2013; Zhang & Jeffrey, 2006)."

Jan 1, 2015

By Sina Mostaghel, M. Guo, E. Klaffenbach

The current paper is focused on evaluating the behavior of copper in a copper production slag and the assessment of metal recovery possibilities. For this reason, thermodynamic calculations were carried out to determine the influence of parameters such as slag composition, temperature and oxygen partial pressure on recovery of non-ferrous elements. It was found that the formation of a solid face centered cubic (fcc) phase, mainly consisting of iron, limits the extent of reduction that can be achieved for an industrial process. However, it could be discovered that solubility of iron in the Cu-rich liquid alloy strongly depends on presence of other elements, particularly arsenic. As part of the results of this study, the solubility of Cu in the slag at onset of fcc phase formation is presented as function of temperature, oxygen partial pressure and concentration of MgO and CaO. It was concluded that lower temperature (1200°C) and higher CaO addition (16 mass-% in this study), would result in the highest achievable copper recovery from slag. INTRODUCTION Copper slag is produced as a by-product of the copper production process. The slag is still containing a high amount of copper and other valuable metals. This demands further treatment of the slag as a secondary source of metals. In addition, the physical/mechanical properties of slag allow its use in several applications such as hydraulic engineering, civil engineering, as an abrasive and many more. These applications help reducing the use of natural resources like rock and sand. By decreasing the content of heavy metals such as Cu, Pb, Zn and As in the slag, its application in abovementioned fields becomes more attractive as the probability of releasing these elements to the environment is further reduced. To develop a pyrometallurgical slag reduction process, it is necessary to understand what describes the end point of the reduction. This point is expected at maximum copper recovery without facing operational challenges. Existing literature provide some information on the effect of different parameters such as temperature or concentration of different slag formers, on solubility of copper and heavy metals in different phases. However, due to complexity of industrial slags, equilibrium experiments and accurate thermodynamic modelling are essential to be able to reliably predict the behavior of different elements in the system and determine the end-point of reduction.

Jan 1, 2019

By Robert B. Parsons

"Income tax legislation is not keeping pace with federal and provincial environmental legislation. There is a vast array of new environmental regulations at various stages of implementation across the country. Unfortunately, there are serious concerns about the deductibility of significant payments which mining companies will be required to make under these new rules, and the Department of Finance seems to be reluctant to act on these concerns. IntroductionWhile the federal and provincial governments are racing ahead with obvious fervour to introduce new envirorunental laws, the tax rules relating to envirorunental costs are being allowed to lag far behind. In a nutshell, the tax treatment of envirorunental costs is not keeping pace with the new envirorunental legislation.One of the most serious concerns of the mining industry is the deductibility of mine reclamation or closing costs. The producing provinces are well advanced down the road toward mandating upfront deposits, bonds, or similar financial guarantees to protect the envirorunent from the operation and eventual closure of a mine. These requirements are not small. In some instances, they can amount to tens of millions of dollars. And, if there is no tax deduction for these sums when they are set aside by the mining company, then the costs have to be paid out of the company&apos;s after-tax earnings."

Jan 1, 1991