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By Richard C. Williams, Herman Pieterse, Ken Thomas, K. S. Fraser, Ron H. Colquhoun

"The Banick Goldstrike Mines Inc. (Goldstrike) operation is located in Eureka County in north-central Nevada on the Carlin geological trend. Gold in the sulphide mill feed, occurs primarily as submicroscopic inclusions or possibly solid solution in a pyrite and marcasite matrix. Sulphide mill feed is pretreated in a pressure oxidation plant allowing gold recoveries of 90 per cent and greater to be achieved. Anticipated 1994 gold production for the sulphide gold facility is approximately 1,500,000 ounces.In January 1989 American Banick Resources Corporation (Banick) announced the US$365 million Betze Development Plan for the Goldstrike property. The Betze plan was based on a three (3) staged expansion of the original 4,500 STPD oxide gold plant. This expansion would involve addition of ore and gold processing capacity and the total conversion of all ore handling facilities to treating Betze sulphide ores.Phase 1 of the Betze Development Plan involved the construction of a pressure oxidation circuit, including a single autoclave and supporting ancillary services. The pressure oxidation circuit was commissioned in February 1990. Currently a throughput of 2,000 STPD is being achieved.Phase II of the Betze Development Plan, commissioned throughout April and May 1992, included the expansion of grinding, leaching, and gold recovery facilities enabling the treatment of combined oxide, and sulphide ore. Pressure oxidation capacity was increased by the addition of two (2) autoclave circuits each treating 2,600 STPD of sulphide ore and other required ancillary services. By June 1992, the Phase II gold facility had achieved a combined throughput of 15,000 STPD of oxide and sulphide ore.Phase Ill, the final stage of the Betze Development Plan, was successfully commissioned in February and March 1993. This final stage of development increased the design throughput of the pressure oxidation plant to 15,000 STPD by the addition of three (3) autoclave circuits with combined capacity of 7,800 STPD."

Jan 1, 1994

By P. B. Demarsh

"Location: - Mine village of Perron, 11 miles east of Val d’Or in northwestern Quebec.Life; - Started production 1932, ceased 1951.Ore: - Flat lying quartz tourmaline veins within granodiorite. Gold values related to coarse segregations of pyrite. Specific gravity 2. 80.Capacity: - 30 tons 1932-35; 125 tons 1935-37; 350 tons 1937-51.Assay: - Heads 0.21 to 0.34 oz. per ton. Grade obtained by mining 600 tons daily, sorting belt reject 250 tons, balance to milling; tailings loss 0.003 to 0.005 oz. per ton; extraction 9 8. 5%.Grind: - 70% minus 200 mesh. Detention time 26 hours.Treatment: - Cyanidation process.Reagents: - Per ton, aero cyanide (NaCn) 0.36; unslaked lump lime 1.50; zinc 0. 03; lead acetate 0. 006; steel consumption 2. 50.Water: - Equal mixture of swamp creek water and underground seepage.Cost: - Per ton, sorting and crushing 0.21; grinding 0.31; cyanidation 0.11; filtration 0.05; precipitation 0.02; miscellaneous 0.22; total 0.92.Power: - Hydro-electric, 25 cycle, 12, 000 volts reduced to 550 volts.Labour: - 95% Maritime and European, balance Quebec and Ontario.Tailings: - Absorbed over large swampy area on barren mining claims.Personnel: - 1 7 men including supervision.Flow sheet: - Canadian Mining Manual 1947"

Jan 1, 1966

By R. Ichimura

This paper summarizes the results of a five-year project, which aimed at improving the current method to process the arsenic-bearing smelter dust of El Teniente. This project, which was started in 2001, was carried out jointly by JOGMEC (Japan Oil, Gas and Metals National Corporation) and CIMM (Centro de Investigación Minera y Metalurgica, Chile), and was financially supported by the Japanese and the Chilean governments. In the new process, the smelter dust is leached with sulfuric acid to dissolve arsenic, which is subsequently precipitated as crystalline ferric arsenate (scorodite) at ambient pressure by controlling the crystallization and crystal growing stage. As a result, a stable form of ferric arsenate is obtained, which passes the U.S. E.P.A. TCLP limit of 5 mg/L As. Copper and zinc are subsequently recovered from the arsenic-free solution. The copper product can be fed into the main copper production circuit at the Las Ventanas Smelter and Refinery, whereas zinc is recovered as a marketable product. A demonstration plant was installed and operated at CODELCO's Las Ventanas Smelter and Refinery. The basic and detailed engineering design was prepared by Mitsui Mining and Smelting Co. Ltd (MMS) on the basis of a joint study done by JOGMEC, CIMM and CODELCO's Las Ventanas Division.

Jan 1, 2007

By W. Gan

The interactions between bitumen and quartz sands in aqueous solutions were studied with the objective of recovering residual bitumen from Athabasca oil sands froth treatment tailings. It was observed that the presence of various multivalent metal cation (Fe3-, Fe2+, Mg2+,Ca2+, etc.) increased the mutual coagulation between quartz particles and oil or bitumen droplets within certain pH ranges. While the increased coagulation was detrimental to the recovery of the bitumen since it lowered the degree of bitumen liberation from sands, this effect could be reduced or eliminated by the addition of organic chemicals such as citric acid, oxalic acid and EDTA. Among these organic chemicals, citric acid was found particularly effective even at very low concentration.

Jan 1, 2006

By Brendan Parker, Tyron Rees, Steven Hart, Abba Manesh, Ian Mcgaffin

"In September 2009, Newmont began the commissioning of a 3 stage crushing and milling circuit at its Boddington Gold Operation in Western Australia. The Boddington ore has been recognized as one of the hardest and most abrasive ores treated to date and this played a pivotal role in the selection of crushing and HPGR technology for this operation as opposed to the more conventional SABC circuit.This paper will examine the scale up from laboratory to pilot plant and full scale operation of the crushing circuit. There have been many challenges to overcome in the first 18 months of operation; however, the HPGRs have in general met design expectations and performance is expected to improve further with ongoing design changes"

Jan 1, 2012

By W. N. Hamilton

Industrial minerals are plentiful in Alberta. Although exi ting in variety and in quantity, they constitute a minor segment of the province's mineral industry, which is based on oil and gas. In 1983 Alberta led all the other provinces in value of mineral production with a total of $22,2 18 million, 62 per cent of the total for Canada. Of Alberta's total, $22 million or about 3 per cent came from the indu trial minerals. Nearly two-third of this production is accounted for by sulphur, which is actually a by-product of the oil and ga industry. Alberta ranked third among the province in industrial minerals production for 1983, with about 20 per cent of the national total.

Jan 1, 1984

By David Stone

The Beal Mountain Mine near Anaconda, MT is an interesting case history of a mine that has continued operations despite several large pit wall failures over a period of about 10 years. The largest event involved some 3.9 million tons of rock that has moved steadily at a rate of about 0.05 ft/day since 1992. This paper documents the geotechnical instrumentation and monitoring programs implemented at Beal to provide the company with a comfortable baseline that supported ongoing operations. The success and failure of a variety of stabilization measures will be discussed, along with typical instrumentation responses for several significant events. The success of Beal Mountain serves as a good model for mines faced with serious geotechnical challenges.

May 1, 2001

By Jason A. McLennan

Conditional bias is an infamous problem with estimation methods including kriging. Changing estimation parameters will mitigate, but not remove, conditional bias. The conditional bias of kriging is well understood; however, there is widespread confusion in the literature and among practicing geostatisticians regarding the conditional bias of geostatistical simulation. There is no conditional bias of simulation when the simulation results are used correctly. The correct use of simulation for recoverable reserves estimation is to (1) generate multiple realizations conditional to all available data at a small scale, (2) linearly average all realizations to the chosen block size and (3) calculate the probability of each block being ore and the ore grade of each block. The ?probability of ore? and the ?ore grade? are conditionally nonbiased.

May 1, 2002

By J. G. Pharoah

Over the last two decades a variety of models for solid oxide fuel cells (SOFCs) have emerged ranging from one dimensional (1-D) to 3-D models, from steady-state to transient models; single- and half-cell and entire stack models. A majority of these models have focused either on the transport processes or on the chemical/electrochemical processes. The approach taken by our research group is to develop a comprehensive SOFC model framework based on the considerations of detailed electrochemical reaction mechanism and by accounting for complex transport processes occurring in the porous media at the micro-scale level. In this paper, we review the state-of-the-art in SOFC modeling and identify the existing gaps that need to be filled in.

Jan 1, 2005

By M. L. F. Gameiro

The aim of this study was to check the feasibility of non-dispersive solvent extraction to recover copper from ammoniacal solutions using hollow fibres as contactors. Data of mass transfer using the B3-diketone LIX 54 as extractant was obtained. The influence of tube and shell hydrodynamics on the extraction rate of copper was studied. The overall mass transfer coefficient of copper was calculated from the experimental data by performing steady state material balance. Simultaneous extraction and stripping experiments were carried out using different volume ratios of feed phase to stripping phase. The results obtained showed that practically all the copper content was removed from the ammoniacal feed solutions. The recovery of copper reached nearly 100% in several extraction-stripping experiments.

Jan 1, 2007

By O. Kangal, G. Önal, G. Bulut, A. Gül

The recovery of copper and cobalt from the ancient copper slags, located in Küre-Turkey, is investigated. Fayalitic type of ancient copper slags containing 1.41% Cu, 0.53% Co and 53.16% Fe were subject to the experimental study. Magnetic separation, gravity concentration and flotation test were conducted. The results of magnetic separation and gravity concentration were not satisfactory. However, a concentrate containing 9.57% Cu could be produced with 44.7% recovery by flotation. Copper and cobalt that remained in the flotation tailings was recovered by roasting with sulfuric acid followed by hot water leaching. Complete cobalt dissolution was observed in 1 hour of roasting at 150°C and 3:1 acid/slag ratio, whereas the copper recovery was 83%.

Jan 1, 2004

By Y. Mitsuda, Y. Kayanuma, T. H. Okabe, M. Miyake

A new process to recover platinum group metals (PGMs) from automotive catalyst scrap using metal vapor was developed. To improve the efficiency of the acid dissolution process of PGMs, metal vapor of reactive elements such as magnesium or calcium were contacted with spent automotive catalyst. It was expected that metal vapor would react with metal selectively and form intermetallic compounds. The specimen of the spent catalyst was treated at 1173 K for 3 h, and it was then dissolved in aqua regia for 1 h to recover PGMs. After the reactive metal treatment, 88% of Pt, 81% of Pd, and 72% of Rh in the catalyst scrap was dissolved, while only 77% of Pt, 69% of Pd, and 38% of Rh was dissolved from untreated scraps.

Jan 1, 2004

By E. Yan, M. Mankosa, E. B. Wasmund

Mechanical cells are the dominant unit operation in base metal rougher flotation applications worldwide. As economic demand for metals increase, and as the feasible ore grades decrease, the installed capacity of mechanical flotation units worldwide has greatly increased, adding significant capital and operating cost. One opportunity to improve this situation is to use fundamental knowledge to make the industrial flotation process more efficient. A key insight is that the flotation process can be optimized by dividing the processing of the pulp into two distinct fluidic environments; a collection cell where air and pulp mix in a highly energetic compartment, and a low energy gravity separation cell. This is the basis of the “2-stage flotation device” that has been patented by Eriez and marketed under the tradename StackCell™. Two industrial case studies will be presented to highlight the potential metallurgical and commercial advantages of the StackCell. In the first, a train consisting of three pilot scale StackCells (each 0.6 metre diameter) was run in parallel with a train of conventional mechanical cells in a major copper concentrator and benchmarked against a batch Denver test. In the second, the performance of a 3 metre diameter StackCell in a nickel sulfide cleaning application was benchmarked against a batch Denver test. The flotation kinetics observed in the StackCells were 2.4 to 2.9 times faster when compared with the lab Denver test. In the first case study, the kinetics of the StackCell was about six times faster than conventional mechanical cells. It is hypothesized that the efficiency improvement in kinetics is because of reduced “drop-back” during the froth recovery phase, which is reduced because of the reduction in the shear that is present in a conventional mechanical tank cell. This result suggests that a 2-stage flotation system can be used to reduce the working volume of flotation units by five to six times. This would allow operators to significantly reduce the size of their flotation lines for a comparable flotation objective. Some discussion will follow about the scale-up criteria, maintenance and operability issues, comparisons of layout, and possible cost savings. INTRODUCTION The solution that most equipment suppliers have offered to reduce the cost of mechanical flotation equipment over the last 30 years has been to increase the size of the flotation unit cell (Mankosa, 2017). For example, three 100 m3 machines with three smaller motors, mechanisms and control valves could be replaced with a geometrically similar 300 m3 with a larger version of each ancillary component. While there are some efficiencies and cost improvements to be gained by this approach, it does not take advantage of fundamental insights into the flotation process, and it does not represent a step-change in terms of process design or economic benefit for the customer. The advantage of the “bigger is better” approach is that there is past experience of incremental improvements by making cells larger and there is a well-established scale-up method, which allows practitioners to estimate equipment capital costs based on very simple laboratory test- work. A different paradigm, which is gaining interest rapidly is to use a unit operation in which it is easier to optimize the flotation process, which will be described in this paper. This approach is often referred to “2- stage flotation”. Because this approach is new, it is important to benchmark it against existing conventional technology and to demonstrate a robust methodology for sizing equipment and flowsheets. This paper aims to address these issues with two case studies.

Jan 1, 2019

By J. S. Fox

"Besshi-type Cu-Zn (-Ag-A u ± Co) deposits are tabular, stratiform volcanogenic sulphide bodies which are usually associated with mafic volcanic rocks of oceanic or intra-plate geochemistry, but which can also be found locally with ultramafic volcanics or subvolcanic mafic intrusions. A thick sequence of continentally-derived clastic sediment usually encloses both the mafic volcanics and the ore. Besshi-type deposits form subaqueously, in epicratonic rifting environments, more-or-less proximally, and as a result of hydrothermal convection in their subjacent mafic volcanic - clastic sedimentary piles. They belong to a rift -related metallogenic spectrum that includes sediment-hosted and Cyprus-type base metal deposits, and may diller genetically from these mainly with respect to rate and degree of crustal extension. Modern analogues to these deposits are f ound in the submarine volcanogenic sinters of the Gulf of California rift system.The associated lithologies and tectonic selling of Besshi-type deposits clearly distinguish them from Kuroko-type ores. This difference also seems to be reflected in their lead isotopic character. For example, leads from Besshi-type deposits in the Sanbagawa belt of Japan and from the Blue Ridge belt of southeastern U.S.A. lie on extended anomalous lead lines and have lowslopes in 207Pb/204 Pb - 206Pb/ 204 Pbspace (Sato and Sasaki, 1980; Leriuray, 1982), wheras those from most Kurokotype mining districts exhibit only narrow isotopic ranges and lie near or on the orogene growth curve (e.g. , Franklin et a I., 1981). More over, where Besshi- and Kuroko-type deposits are found in the same orogene, the former often occur earlier in the tectonic cycle than the tatter (e.g., Japan, the Norwegian Caledonides, the southern Appalachians and south-central Finland).Besshi-type deposits are not confined to any particular part of the world, or to any geological epoch. Moreover, in many mineralized belts, Besshi-type deposits are the predominant volcanogenic ore type. On a world-wide scale, deposits of this type therefore constitute an important base metal resource."

Jan 1, 1984

By Derek H. C. Wilton

"The Cape Ray Fault Zone of southwestern Newfoundland contains two notable electrum/ base metal sulphide quartz vein lode occurrences hosted by two contrasting lithological units, viz. a graphite schist horizon and a granite. The two occurrences, although in proximity, are not in direct contact, but, based on geochronological, geochemical and isotopic evidence, they were apparently deposited from hydrothermal fluids generated as a vapour phase from the magmatic progenitor of the Windowglass Hill granite.This paper provides further evidence, from REE and background A u and Ag data, for the magmatic origin of the hydrothermal fluids. Wall rocks to the electrum-bearing quartz veins in both the schists and granite have experienced a LREE depletion probably due to leaching by Cl-bearing solutions. Gold and silver contents are typically low in all rock types but there is a slight elevation in gold concentrations in those units in contact with the Window glass Hill granite. The granite also has the relatively highest gold and silver contents of any unit in the region.IntroductionThis paper presents the evidence from rare earth element (REE) and gold/silver concentration data for the magmatic origin of hydrothermal fluids responsible for deposition of the Cape Ray electrum deposits of southwestern Newfoundland. The two deposits occur in the Cape Ray Fault Zone (Fig. I) within the Windsor Point Group and Window glass Hill granite. The larger occurrence is called the Main Shear Showing and consists of a deformed quartz vein horizon, which extends for - 6 km, within the late Devonian Windsor Point Group. This unit is an intermixed ignimbrite and mafic tuff sequence with associated schists (metasediments) and gabbros. The host rocks to the mineralized quartz veins are interleaved graphite, chlorite and sericite schists. Basal ignimbrites within the Windsor Point Group have been dated, by Rb/Sr isotopic methods, at 377 ±21 Ma (Wilton, 1983a). The basal ignimbrites also have enriched REE patterns, an elevated initial Sr ratio (0.709) and a peraluminous-siliceous nature which suggest they resulted from the partial melting of continental crust (Wilton, 1984)."

Jan 1, 1985

By N. D. MacFarlane, D. J. Mossman

"The Nemeiben Lake ultramafic complex, in the Churchill Province of the Canadian Shield in north-central Saskatchewan, is a small I. 6-km circular plug largely composed of high-alumina pyroxene cumulates forming a series of grossly concentric layers of clinopyroxenite, websterite and wehrlite. Minor dunite and gabbro are present in the northwestern part of the pluton.Disseminated primary magmatic pyrrhotite, pentlandite, chalcopyrite, magnetite and chromite occur throughout the intrusion. Sulphides occur in proportions of economic interest in the northern outcrops. A secondary assemblage of fine-grained oxides, sulphides and native metals occurs in serpentinized and uralitized peridotites and pyroxenites. Primary opaque minerals are largely altered to marcasite, violarite and hematite. The ores represent a primary magmatic assemblage extensively modified by metamorphism and, to a lesser extent, by supergene alteration.The complex intruded an Early Aphebian supracrustral succession during the waning stages of the Hudsonian orogeny. The metamorphic peak during Hudsonian time reached middle to upper amphibolite facies, granitized the country rocks and contributed to the partial amphibolitization of the ultramafic pluton.The Nemeiben complex has a number of features in common with the zoned intrusions of southeastern Alaska, including: the diopsidic composition of clinopyroxene, highly magnesian olivines, ubiquitous primary magnetite, relatively high alumina content of clinopyroxenes and the unlikelihood that associated gabbroic rocks are derived from a magma common to the ultramafic rocks. However, at Nemeiben, orthopyroxene occurs as a widespread postcumulus phase and, to a lesser extent, as a cumulus mineral. This fact, together with geochemical data on whole-rock and mineral compositions, indicates a tholeiitic parentage.The nickel-copper deposits of the Nemeiben Lake ultramafic complex are not currently economic, although standard technology for recovery of sulphide minerals in the clinopyroxenite (and websterite) would probably be adequate. Most ore minerals in the altered peridotites belong to the fine-grained secondary assemblage of opaques due to the formation of retrograde hydrous silicates and are probably too fine grained for standard recovery methods."

Jan 1, 1982

By Alan Reed

"Afton Mines Ltd. (N.P.L.) operates an 8500-tpd open-pit copper-gold mine near Kamloops, R.C. The pit is currently 480 feet deep and will reach an ultimate depth of 800 feet. The east, south and west walls of the pit are composed of Triassic andesites (Nicola Volcanic Formation) and contemporaneous sub-volcanic intrusions of micro-syenite, microdiorite, diorite and picrite-basalt (Iron Mask Pluton). The north wall of the pit consists of Tertiary sandstones, shales and mudstones (Tranquille formation) and dacitic dykes, sills, flows and tuff s (Kamloops Volcanic Formation).The Afton copper-gold orebody (30 million tons of open-pit ore with a grade of 1.0 per cent copper, 0.016 oz/ton gold and 0.12 oz/ton silver) occurs within the Triassic Iron Mask Pluton adjacent to its faulted contact with Tertiary rocks. The Triassic-Tertiary contact is a complex fault system dipping 65 degrees southward and causing the Triassic rocks to overlie the Tertiary rocks. The detailed trace of this contact is very intricate due to the mutual interference of three principal fault systems.The dominant geological structures in both Triassic and Tertiary rocks are faults striking WNW and dipping 65 degrees southward, i.e. sub-parallel to the orebody (strike faults). Cross faults and oblique faults are abundant and highly significant in some sectors of the pit. The Tertiary sedimentary rocks show an early series of northwesterly plunging folds deformed by a later series of northeasterly striking folds. Major lithological and structural boundaries divide the pit into 8 structural domain s within which the pitwall slope stability is controlled by the local geological structures and lithology.Assay data from production blasthole samples and exploration diamond drillhole samples show a log-normal frequency distribution, with a fairly low relative variance. Variograms computed from production blasthole samples show good continuity with elliptical horizontal zones of influence which are truncated by the major faults that bound the ore zone."

Jan 1, 1983

By M. K. Abel

"The Strathcona Mine is located in Levack Township on the North Range ofthe Sudbury Basin. The main orebody consists of pyrrhotite-pentlandite-chalcopyrite mineralization associated with an embayment of the footwall of the Sudbury Irruptive. A zone of massive chalcopyrite-cubanite-pentlandite mineralization occurs in a complex vein system in a series of mixed gneisses and breccias in the footwall. Vein widths vary from a few millimetres to 6 metres. In December 1979, this zone was estimated to contain 976,000 metric tonnes, with a grade of 9.31% Cu and 0.46% Ni. The vein system has a general strike of N 68°W at an angle of 60 degrees to the average strike of the footwall contact of the Irruptive. The dip of the vein system is 45 degrees sw. The strike and dip of individual veins in the system coincide with the directions that would result if a compressive stress had acted in a direction normal to the footwall of the Sudbury Irruptive, producing a conjugate set of fractures. The strike of the Irruptive at the Strathcona Mine is parallel to the long axis of the basin.IntroductionThe Strathcona Mine, owned and operated by Falconbridge Nickel Mines Limited, is located in Levack Township on the northwest rim of the Sudbury basin (Fig. I) . It is one of a group of nickel-copper sulphide ore deposits present along an 8.2-km section of the North Range of the Sudbury Irruptive. In the mines of the North Range, subunits of the Irruptive, going from hanging wall to footwall , include felsic norite, dark norite and dark norite breccia. The footwall complex at Strathcona includes the late granite breccia, which hosts a large proportion of the nickel-copper ores, and a compositionally variable group of brecciated and migmatized rocks, herein referred to as the feldspathic gneiss complex. It is within this latter group of rocks that the vein system of the Copper Zone occurs."

Jan 1, 1981

By Wenbin Zhang, George W. Poling

"Prior or simultaneous addition of ammonium sulphate can, not only enhance the activating effect of hydrosulphide ions on xanthate flotation of malachite but it can also eliminate possible detrimental or depressing effects of excess residual hydrosulphide . Use of relatively inexpensive ammonium sulphate appears to reduce the consumption of the much more expensive sulphidizing agent for optimal flotation recovery INTRODUCTIONOxidized copper minerals float poorly with conventional thiol-type collectors. This is believed to be due to the nonadherent character of the collector coating, which is readily re- moved by particle abrasion. Rosas and Polingr reported emulsion flotation seemed capable of resisting abrasion during the flotation of non-sulphide copper ores. It appears that the most common flotation technique for oxidized copper minerals comprises sulphidization with Na .S and subsequent treatment by sulphydryl collector. The principles of this method are available . Malghan recently reviewed the studies on the role of sodium sulphide in the flotation of oxidized copper, lead and zinc minerals.It is well known that in the sulphidized flotation of malachite, the activation process depends strongly on the concentration of the sulphidizing agent, i.e., insufficient sulphide gives poor recoveries because of inadequate sulphidization; excessive sulphide also causes poor recoveries due to the depressive effect of the residual hydro-sulphide ions in solution. A major difficulty in sulphidization, especially with a varying feed nature, is to establish and maintain the optimum sulphide concentration in solution. In plant practice, vigorous control of sodium sulphide is required and stepwise addition of the reagent is recommended to improve the efficiency of the process. Soto and Laskowskim have found that malachite, depressed by an excess of sulphide ions, can restore its floatability if air or oxygen is introduced to the pulp. They attributed this to the oxidation of the HS - ions on the surface of the mineral. Jones and Woodcockuvi showed that a sulphide ion selective electrode could be used to optimize the conditions (e.g . amount of hydrosulphide, sulphidization time, flotation time) more readily and precisely than existing methods in the flotation of oxidized copper ores."

Jan 1, 1989

By Robert B. Parsons

"Thrashing one's way through a jungle of entangled tax rules is no easy task today, as Canada's legislators continue to complicate this country'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'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'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