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By J. Kuipers, R. W. Lawrence, P. B. Marchant, W. Brooks, J. T. Chapman

"Bioleach testing and piloting was conducted on refractory gold sulphide concentrate from Austin Gold Venture in Nevada during 1988. The objective of the test programme was to determine the technical and commercial viability of bioleaching as a concentrate pretreatment step prior to gold extraction by cyanidation. Baseline CIL cyanidation typically resulted in < 20% gold extraction from the Austin concentrate. Bioleaching enhanced gold extraction up to 95% using conventional CIL techniques. This paper summarizes the bioleach test programme and results, including pilot plant studies onsite, and describes the commercial design details for a possible retrofit of the Austin flotation tailings leach circuit to accommodate 20 tpd and 40 tpd capacity concentrate bioleach facilities.INTRODUCTIONBioleach testing on a refractory carbonaceous sulphide concentrate from Austin Gold Venture (AGV), was initiated in late 1987 as part of an ongoing programme at Austin to investigate alternatives to concentrate smelting. Preliminary batch biooxidation tests at Coastech indicated that over 90% gold extraction by carbon-in-leach (CIL) cyanidation of the bioleach residue could be achieved, compared with less than 20% gold extraction on untreated concentrate by similar CIL processing.Subsequently, a more rigorous laboratory study was undertaken at Coastech to establish continuous biooxidation operating criteria on a bench scale. The objective of continuous testing in the laboratory was to provide confirmation of enhanced CIL response based on continuous bioleach products and to determine key process operating and design parameters for pilot testing. The success of the laboratory test program led to the installation of a mobile pilot plant at Austin Gold Venture. The plant was operated by Coastech and AGV during 1988 to provide scaleup data and design criteria for commercial design and feasibility analysis. Based on pilot plant operating data, a detailed commercial bioleach plant was designed as a possible retrofit to the existing 1000 tpd CIL plant. Capital and operating costs were estimated to provide a commercial feasibility study of bioleaching as an oxidative pretreatment for Austin refractory concentrate."

Jan 1, 1989

By Göckmann. Klau

"IntroductionCopper has been recycled ever since its discovery. Even in Graeco-Roman times recycling of this resistant, and thus valuable material was carried out as a matter of course. Just take, as an early example, the Colossus of Rhodes: after the figure collapsed during an earthquake, the bronze parts were melted down into ingots and sold.Copper is a material which can be recycled again and again because copper produced from recycling is not different from copper originating from primary materials. This is mainly due to electrolytical copper refining whereby not only the base metals but also the precious metals can be removed. In contrast, with aluminum and iron only the more electropositive elements can be removed by refining, and the resultant scrap must, therefore, be sorted mechanically into various alloys for subsequent smelting.The recycling rate for different base metals is given in Table 1. Despite this ideal prerequisite, the generally quoted recycling rate of copper of about 40070 appears rather low. However, it must not be forgotten that the recycling rate is defined as the ratio of the annually utilized quantities of copper scrap and the annual production figures (Table 2). Moreover due to the economic growth over the last 30 years the availability of copper from scrap materials is lower than its consumption because copper is principally employed in very long-life consumer durables and only returns to the recycling circuit after many years. The average time for the copper of some goods to be recycled is detailed in Figure 1."

Jan 1, 1992

By Richard Murphy

"The general geology of the Great Bear Lake area has been described by; D. F. Kidd in the Summary Report of the Geological Survey for 1932. A brief description of the Eldorado mine was prepared by C. S. Lord for Memoir 230; Mineral Industry of the Northwest Territories; published by the Geological Survey in 1941. Recently; a detailed geological examination of the mine area has been initiated by the Geological Survey and; under A. W. Jolliffe's leadershif; J. D. Bateman; H. B. Thurber; and M. Feniak have prepared a number of maps and reports; as yet unpublished. Detailed mapping of the mine has been carried out since August; 1943; by A. W. Esty.Kidd has shown that, in the largely granitic country along the east side of Great Bear lake, the Echo Bay district is one of several underlain by older rocks . These he has divided into the Echo Bay and Cameron Bay groups. The former are strongly altered sediments, .porphyries, and lavas; the latter and younger group is predominantly sedimentary and far less altered. Associated with the granite, which everywhere intrudes the sediments and volcanics, are earlier differentiates. Later than all these rocks are various basic intrusives, collectively termed diabase. All the rocks are of Precambrian age."

Jan 1, 1954

By G. S. Dobby, J. A. Finch

"A significant development in froth flotation technology has been the emerging industrial acceptance of column flotation during the past few years. Flotation columns are being employed now in several Canadian base metal concentrators and they are being considered f or a wide range of flotation applications throughout North and South America. Since the operating principles of a column differ markedly from those of conventional flotation machines, and have been poorly understood, scale-up of columns has been difficult. This paper describes a methodology f or translating laboratory column data to industrial operation.The scale-up model utilizes kin etic data that is obtained from a series of laboratory column experiments; the laboratory column can be as short as 2 m. For modelling purposes the column is considered to consist of two zones: the collection zone, where particle recovery occurs, and the cleaning zone, a packed bubble bed generated by downward flowing wash water. Mixing conditions in the collection zone have been characterized using the results of tracer experiments on plant columns at Mines Gaspe. The same experiments demonstrated the nearly complete suppression of entrained gangue minerals that is attained in the cleaning zone. The model explicitly accounts for both the collection zone and cleaning zone recoveries and allows for the effects of bubble overloading. Results of column scale-up experiments at Gibraltar Mines are presented."

Jan 1, 1986

By N. Plint, D. Philips, J. Sweet, B. Durant

A pilot scale AG milling campaign was conducted at the AngloAmerican Platinum pilot plant in South Africa. Different blends of hard: soft (silicate: chromite) and coarse: fine particles in the AG mill fresh feed were tested. The effects of multi-component feed on the pilot scale autogenous grinding are presented in this paper, and can be used as a guideline for multi-component feed blends for AG mil

Jan 1, 2012

By David C. Mulder

As a result of the dramatic growth of Edmonton, Alberta during the past decade and the rapidly increasing price of natural gas, Edmonton Power has received provincial government approval to construct and operate an 8O0-megawatt- capacity coal-fired thermal generating station at Genesee, about 50 km southwest of Edmonton. The power plant will consist of two 400-megawatt steam-driven thermal generators, with provision in the future for two or more additional units. The coal will be hauled by truck from the nearby three-million-tonnes- per-year strip mine, with economically recoverable reserves exceeding two hundred million tonnes. Edmonton Power controls a major part of the coal leases in the area, and is working with other lease holders in developing the most efficient mining plan. A natural depression was selected as the site for the 600-hectare cooling pond to provide water for the power plant. Edmonton Power is working closely with the people in the area to ensure that their rights and concerns are communicated and recognized by all parties.

Jan 1, 1981

By Roland Froidevaux

"The main object of ore reserve classification is to assess the reliability of an ore reserve estimate. Because traditional classification schemes fail to provide a means of calculating this reliability, the terms &apos;proven "" &apos;probable&apos; and &apos;possible &apos; ore were introduced as an attempt to qualify it.Geostatistics, on its part, allows the quantification of the precision of any ore estimate and thus appears as an appropriate tool for ore reserve classification.However, the problem of fixing quantitative boundaries for ore classes remains. In order to be meaningful, ore class limits based on the degree of reliability should be customized to the commodity, and the type and size of the deposit. In addition, the precision of an ore estimate will be affected by the cut-off grade and the size of selective mining units.IntroductionPrimarily, ore reserve classification should be seen as a communication tool between the geologist and the mining engineer on one hand and the management and policy maker on the other. By classifying ore reserves, the geologist tries to answer the very fundamental question: ""What quantity of metal is there in the ground and how sure am I that it really exists?""The difficult y of quantifying the degree of reliability of reserves has led to the creation of a large suite of terms and definitions, with almost every mining company having its own set of definition standards. As lower-grade deposits are brought into production, the margin of tolerable error in estimates of the grade and tonnage is becoming much narrower. Consequently, the need for unequivocal definition of the reliability of ore reserves is increasingly acute. Most of the generally accepted systems of classification, however, describe the reliability of reserves in qualitative, rather than quantitative, terms."

Jan 1, 1982

By B. N. Church, A. R. Pettipas

"The second vertical derivative method of processing aeromagnetic data from low level helicopter surveys yields results correiatable with the known geology and may be utilized to indicate possible targets for future exploration in the Silver Queen and Equity Silver mines areas, near Houston in central British Columbia . The principal zones of alteration associated with mineralization, known from detailed mapping, are further delineated and extended in a way not possible by a cursory examination of the original magnetic data.IntroductionThe second derivative method of processing aeromagnetic data is a long established procedure used to enhance the short wavelength content of the magnetic fields. Some recent exam pies of the use of the second derivative technique have been published by Chandler (p. 385), Sun Yunsheng et al. (p. 424) and Yarger (p. 223) in Hinze, 1985. According to theory, the ""second vertical derivative"" is closely related to the rate of curvature of magnetic (or gravity) fields and is particularly useful in resolving and sharpening local anomalies. The contours on second derivative maps may coincide with important features such as lithological boundaries, faults and mineralized zones.In the Houston area, central British Columbia, aeromagnetic data supplied by local mining companies provide a ready base for analyses. Examples are data sets for the Silver Queen and Equity Silver mines centred 35 km and 34 km south and southeast, respectively, from Houston (Fig. 1), (Cochrane, 1970 and Church, 1985)."

Jan 1, 1990

By Peter N. Calder, Louise H. Michaud

"An interactive mine planning package has been developed to aid with the tasks involved in generating dragline mine plans. This package employs recent advances in PC-based,3D computer graphics and 3D geologic modelling. A Gridded Seam Model (GSM), capable of modelling rugged topography and multiple coal seams, including folding and faulting, is used to generate the geologic database This model is then integrated with an interactive graphics mine planning system in order to develop one model and one database for the generation of the mine design, the depletion of the coal reserves and the removal of waste material.As well as offering large potential saving in the time required to carry out the planning tasks, the system offers immediate visual feedback to the planning engineer. This can greatly aid in the conceptual understanding of complex geology and mine plans and can allow for the evaluation of a number of mining options within a reasonable time frame.IntroductionThere are a large number of variables that must be taken into account during the development of a dragline mine plan. This is especially true when developing a mine in mountainous terrain, where there is a lack of continuity of the geology and topography over the mine site. Until recently, the complexity of dragline mine plans has prohibited the development of a universal mine planning package that is applicable to all geologic and topographic situations. The majority of the commercial programs that are presently available to facilitate dragline mine planning have been developed for specific mine properties or are limited in the coal geology and mining methods that they can simulate (Brown and Clifford, 1983; White 1983; White and Jones, 1984; Sadri and Lee, 1982; Dagdelen, 1979)."

Jan 1, 1993

By B. Morrison

"The Kiruna Electric System is a recently developed inclined ore haul age system for underground mining operations. Although an initial investigation was carried out at the Swedish underground iron ore mine LKAB almost three decades ago, it was not until 1981 that the resources of LKAB, ASEA and Kiruna Truck AB were combined to investigate, and subsequently develop an ""all- electric truck"" for the mining industry.It has long been appreciated, that major economical advantages could be realized by a mining operation through an extension of the cost-effective life of the existing ore hoisting system by the use of ramps to haul ore up to the main haulage level. Diesel truck s have been used and are being used for ramp haulage. Their use however, is limited due to ventilation and operating costs restraints.There are numerous instances of orebodies, located within a couple of hundred metre s of surface, or below an existing hoisting facility, being developed by ramp access while the shaft is being sunk. Development of an orebody via ramp access has many advantages to a mining operation where mechanized mining is to be practiced. These advantages are both practical and economical; generally falling within the over-all umbrella of the phrase ""cash flow"" mining.The decision to sink a shaft is a major committment by any mining company, regardless of size and financial reserves. Extensive diamond drilling, both shallow and deep must be carried out before a decision can be executed. This constitutes a major financial expenditure over an extended period of time.The decision to sink a shaft must be weighed against the reliability of geological interpretation of the deep diamond drilling results, the stability of the mineral market and potential fluctuation in ore prices and interest rates."

Jan 1, 1989

By John E. Udd, Peter Leinberger, Roman Kozarycz

"This paper is based on work done by the authors in a study of the structural features at a quarry excavated in Chazy limestone on the Island of Montreal. Observations on failures on the quarry walls and benches were recorded, and back analyses of small-scale failures were carried out, thus enabling an assessment to be made of the in-situ strength properties of the rock. Using this information, and data from shear tests in the laboratory, the authors made an analysis of the stability of the south wall of the quarry.IntroductionQuarrying, and excavating for foundations, in the Montreal area involves the removal of million s of tonnes of rock on an annual basis. Even when compared with the quantities mined at major open-pit mining operations, the production figures are impressive. At present, for example, crushed stone is produced at almost 20 quarrying operations either on, or near, the Island of Montreal. The annual capacities of the larger quarries are in excess of one million tonnes each. Lesser, but still substantial, production is achieved at the smaller quarries.Excavations, for foundations , especially during periods of peak construction activity, must also involve large quantities of rock . The writers, however , are not able to produce an estimate of the actual annual tonnages originating from excavations."

Jan 1, 1981

By L. D. Smith

"Those who submit competing proposals for projects seek to present senior management with complete and fully supported material that will not fail under questioning. Hopefully, misleading notions and omissions will have been minimized and there will have been testing of the assumptions regarding the economic, social and political environments.A capital project evaluation team can do management and itself a service by including a sound approach to the impact of inflation (and its twin problem, interest) on a project and a great disservice with an inappropriate approach to inflation.InflationHandled deftly, inflation can alter a project evaluation to show almost any result the handler desires. It must be a constant source of frustration for design people and cost estimators to spend weeks perfecting the technical aspects of a project in order to minimize costs, only to have all of their efforts set awash in a sea of financial and economic assumptions that submerge all of the detail. In all of this, inflation is perhaps the largest offender, with inflation criteria often being brought to bear at the last minute, almost as an afterthought. Perhaps this tardiness reflects the difficulty of the subject and the belief that senior management will take its own approach to the problems of inflation. Such a belief is unfair to senior management, for it is entitled to not being misled by omission. It is entitled to the full use of the skills of the evaluating team, including reasonable assumptions of the impact of inflation.Working in a consulting context, one has the opportunity to participate in the evaluation of a large number of projects."

Jan 1, 1990

By J. R. Pronovost, P. M. Tiley, D. W. Watts

"In 1980, J.S. Redpath Limited were retained by Dickenson Mines Limited to increase hoisting capacity from 700 to 1000 tons per day. The hoisting capacity of the present skip-over-cage system could not be increased significantly through design modifications. The other constraint was a minimum of disruption to the current production. The Dickenson shaft was a three-compartment shaft from surface to the 8th level and four compartments before the 8th to the 23rd level. The solution to the problem was to remove the services from the shaft man-way compartment from the 8th level to surf ace by drilling a borehole close to the shaft and rerouting those services through the borehole to the 8th level. A service compartment would then be available from surf ace to the 23rd level.By providing a service hoist in this compartment, the skip hoist would then be free to produce the 1000-tons/day required production. This paper will describe the search for the required hoist and the friction hoist selected for the project, and trace the design modifications required to modify the hoist to suit the Dickenson application and satisfy the Department of Labour safety requirements.The paper has been co-authored by J.S. Redpath Limited and C.L. Tiley Associates, who participated in the design changes and eventual commissioning of the hoist.IntroductionIn the earl y part of 1980, J.S. Redpath Limited conducted an engineering study on the Dickenson Mines Limited No. 1 Shaft materials handling system. The object of the engineering study was to investigate the possibility of increasing the tonnage hoisted from the No. 1 Shaft complex by adding a service cage compartment and service hoist. This would permit utilization of the existing hoisting plant solely for production hoi sting. A further consideration of the engineering study was that any alterations had to be accomplished with little, or no, interruption to production."

Jan 1, 1982

By R. Ricketts, D. G. Vanderveer, F. Kirby

"A program of mapping, sampling and testing to determine the potential of the aggregate resources throughout Newfoundland and Labrador was commenced in 1978. A 6-km-wide corridor parallel to all transportation routes was selected as the study area.The study consisted of a preliminary surficial interpretation followed by field mapping and sampling. Granular resources were sampled at a 500-m interval and non-granular materials were sampled at a 1.5- to 2-km interval. Data were gathered on landforms and stratigraphy as well as a field description of the sample and deposit types. Particle-size and lithologic analyses of the samples were also conducted.The locations of samples and deposits were mapped on 1:50,000 topographic base maps and summarized for publication at a 1:250,000 scale. Surficial geology maps were produced at a 1:50,000 scale. A computer program is being developed for the search and retrieval of field data.The first phase of the Inventory of Aggregate Resources program is nearing completion and to date has collected information on approximately 9,500 samples throughout Newfoundland and Labrador. This data will be used to provide f or the effective management of these vital non-renewable aggregate resources.The mineral aggregate industry in Newfoundland and Labrador is very competitive, but undercapitalized when compared to other provinces. The demand for aggregates is forecasted to increase to in excess of23 million tons per annum by the year 2002.In terms of over-all mineral production, the extraction of sand, gravel and stone has a significant impact when compared to other minerals in terms of value and tonnage produced.IntroductionThe province of Newfoundland has approximately 18,000 km of coastline. A large proportion of the population lives in coastal communities where, traditionally, beaches have been a major source of construction materials. Beaches have, therefore, often been subjected to overutilization, resulting in erosion of back beach areas or adjacent headlands."

Jan 1, 1982

By J. R. Pronovost, P. M. Tiley, D. W. Watts

"In 1980, J.S. Redpath Limited were retained by Dickenson Mines Limited to increase hoisting capacity from 700 to 1000 tons per day. The hoisting capacity of the present skip-over-cage system could not be increased significantly through design modifications. The other constraint was a minimum of disruption to the current production. The Dickenson shaft was a three-compartment shaft from surface to the 8th level and four compartments before the 8th to the 23rd level. The solution to the problem was to remove the services from the shaft man-way compartment from the 8th level to surf ace by drilling a borehole close to the shaft and rerouting those services through the borehole to the 8th level. A service compartment would then be available from surf ace to the 23rd level.By providing a service hoist in this compartment, the skip hoist would then be free to produce the 1000-tons/day required production. This paper will describe the search for the required hoist and the friction hoist selected for the project, and trace the design modifications required to modify the hoist to suit the Dickenson application and satisfy the Department of Labour safety requirements.The paper has been co-authored by J.S. Redpath Limited and C.L. Tiley Associates, who participated in the design changes and eventual commissioning of the hoist.IntroductionIn the earl y part of 1980, J.S. Redpath Limited conducted an engineering study on the Dickenson Mines Limited No. 1 Shaft materials handling system. The object of the engineering study was to investigate the possibility of increasing the tonnage hoisted from the No. 1 Shaft complex by adding a service cage compartment and service hoist. This would permit utilization of the existing hoisting plant solely for production hoi sting. A further consideration of the engineering study was that any alterations had to be accomplished with little, or no, interruption to production."

Jan 1, 1982

By L. Xu, A. Vazirnegad, R. Bhaskar

"Respirable dust samples are collected by the U.S. Mine Safety and Health Administration (MSHA) and mine operators as part of the requirements of the Federal Coal Mine Health and Safety Act of 1969. About 1.85 million respirable dust samples collected by MSHA were analyzed for the period 197/ to 1990 f or the states of Alabama, Colorado, Illinois, Kentucky, Ohio, Pennsylvania, Utah, Virginia, and West Virginia. Trends in coal dust exposure of continuous miner operators, helpers, and roof bolters were analyzed. The reported production in each of the nine states was analyzed. The relationship between average dust exposure and coal production was evaluated. In addition, the differences between mine operator and MSHA inspector collected data were examined for each state. The average exposure levels for the three occupations - miner operator, miner helper, and roof bolter were also compared.The data indicate that the dust exposure levels have significantly dropped over the last twenty years, while at the same time production has increased, attesting to the ability of the U.S. mining industry to adapt successfully to the stringent dust control regulations. In terms of coal production, it appears that some states, such as Utah, Illinois, and Kentucky, were able to increase their production significantly relative to others, such as Pennsylvania and Virginia. The relationship between dust concentration and coal production is, at best, tenuous. 11 implies that existing dust control technology has assisted several mine operators to meet dust standards, while, at the same time, enabling mines to produce more coal than before. Comparison of data collected by MSHA and mine operators indicate that MSHA inspectors recorded higher dust levels and lower shift production relative to mine operators."

Jan 1, 1993

By M. M. Hajdasinski

"Any study in the field of theoretical investment analysis, or practical project evaluation, must be based on the assumption of one of the commonly applied models of time and value representation, and the corresponding interest convention. The lack of clear assumptions in this regard may easily confuse both the author of the study and the reader, and sometimes even lead to inaccurate results.In the first part of this paper formal definitions of the continuous and discrete models of time and value representation are introduced; in the second part, the importance of transparent assumptions is shown using a concrete example of inflation calculation in project evaluation.IntroductionIn his recent paper, L.D. Smith(10) discusses an important aspect of mine investment analysis: inflation in project evaluation. His interesting presentation of current practices of handling inflation by Canadian and international mining companies in their feasibility studies ends, in the conclusions, with a call for clear assumptions made when evaluating mining projects.With this call, an important issue has been addressed. The lack of clearly stated assumptions, or their incompleteness, are relatively frequent with regard to the interest convention or the model of time and value representation assumed when evaluating mining projects. It is, for example, fairly common that the quantitative evaluation of a project is performed according to the discrete model of time and value representation and the discrete interest convention, and the graphical presentation, supporting this evaluation, reflects the continuous model.Sometimes such an ambivalency means nothing more than just a formal inconsistency; there are cases , however, that may well lead to a serious confusion and /or to inaccurate results . Before this can be demonstrated on a specific example, a concise description of the models of time and value representation used in the evaluation of industrial projects seems to be in order. Although these models (especially the discrete one) have been in common use in the research and practice of financial analysis for considerable period of time, they have been applied rather intuitively, and their forma] definitions are difficult to find even in the standard textbooks on Engineering Economy."

Jan 1, 1990

By S. N. Bhatnagar, S. K. Haldar

"Mineral exploration is an expensive speculative venture and calls for optimization of sampling. Exploration is generally planned in grid pattern to be conducted in phased manner. The objective of any such campaign is to assess the quality, quantity and its reliability. The traditional estimation methods are unable to provide a means of calculating the degree of reliability. Application of mathematical models can quantify the precision of estimation and bring forth decision-making criteria at any stage.In this paper three statistical and geostatistical models, viz., Frequency, Probability, and Semi-variogram, have been employed to evaluate sequential exploration data of RampuraAgucha zinc-lead deposit. The optimization in exploration for a specific objective has been highlighted.IntroductionAny exploration campaign demands heavy resource investment starting from the collection of the first sample to the production of the first ton of ore. The best estimation would be if the entire orebody is taken out and sampled. However, this is neither possible, nor desirable. Drilling is the primary tool of geological sampling. It shares the major portion of the investment and, thereby, warrants critical analysis at every stage during the ongoing exploration projects.The exploration program should be conducted as a well planned scheme based on a sequential evaluation approach in a phased way to achieve a specific objective. It would then be possible to evaluate exploration data at the completion of each phase by employing computer-based mathematical techniques to quantify the precision of the estimate for fulfillment of objectives. The subsequent drilling program should be modified accordingly."

Jan 1, 1987

By Claudia Gasparrini

"Silver occurs in about 200 minerals in variable amount s. Silver ores usually have 5 or 6 and in some instances as many as 10 species of silver minerals. All these minerals may have different flotation and leaching properties and should be correctly identified for successful recoveries. Grain size and host minerals which are critical in gold recovery, are not always as important for silver minerals.IntroductionMineralogical factors affecting the metallurgy of silver are , as for other metals: (i) the silver-bearing mineral s ; (ii) their grain size, and when dealing with very fine sizes; (iii) their host minerals; and (iv) the association they form with the silver-bearing minerals. Of these, the silver-bearing minerals are more often the cause of problems during recovery as opposed to gold whose metallurgy is generally more affected by grain size and host minerals. The problems derive mainly from the complexity of the silver mineralogy: over 200 minerals exist bearing the element in major, minor and variable amounts.As a member of group I-B of the periodic table, silver forms extensive so lid solutions with the other two elements in the same group , copper and gold. It combines with sulphur, tellurium and selenium in covalent bonds and with chlorine, bromine and iodine in ionic bonds. Where the fluid composition, temperature and pressure during crystallization allow it, silver also combines with arsenic, antimony, lead, bismuth, tin, mercury, indium, thallium, and germanium in many instances as a minor element in sulphide , sulphosalt and native element minerals. Cations which silver replaces to a lesser extent than copper and gold are iron, manganese, zinc and probably nickel and cobalt."

Jan 1, 1984

By Robert B. Parsons

"Thrashing one&apos;s way through a jungle of entangled tax rules is no easy task today, as Canada&apos;s legislators continue to complicate this country&apos;s income tax laws. At some magical point, there is presumably some balance to be struck between legislation which is equitable and unambiguous on the one hand, and at the same time is efficiently complied with and administered. It is becoming increasingly clear that the legislation is not in balance, and that there is a pressing need for some simplification of the income tax rules and regulations especially in areas of critical importance to the resource industries-even though such simplification will likely involve some sacrifice of equity and certainty.Introduction""I would wish that ... the superfluous and tedious statutes were brought into one sum together, and made more plain and short, to the intent that men might better understand them."" Edward VI, King of England 1547-1553.Regal decree notwithstanding, the legislation of most developed nations continues to become more complex, lengthy, and confusing than ever before. Canada&apos;s income tax system cannot escape the accusatory finger pointing at examples of this serious problem which plagues all of us today.Although many areas of our tax law could easily warrant some degree of simplification, for those who are involved with this country&apos;s resource sector, that horrendous, almost unreadable, part of our tax legislation which deals with resource taxation must be regarded s a prime candidate for simplification. In recent decades, but particularly in the past ten years since tax reform in 1972, budget after budget, both federal and provincial, have amended, massaged, modified, and manipulated the resource tax rules to the point where not only are taxpayers totally lost in their attempts to make some sense of the entanglement of rules, but also the draftsmen themselves acknowledge that the outer limits of complexity are being reached, and that the whole set of rules is on the verge of grinding to a groaning halt under its own weight of nonsense and frustration."

Jan 1, 1982