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By Seunghoon Lee

The increase in the number of higher and larger buildings is expected to require the buildings' outer wall maintenance process, which includes cleaning, painting and monitoring, still depends on manpower. In this study, we proposed the robotic building maintenance system and aimed to reduce the jerk effect through the motion control of the system, improve the performance of the maintenance task, and ensure longer life and safety by improving the stability of the building structure and robot system. Through the results of the motion control and field-test with the proposed system, in specific, horizontal sliding module (HSM) showed that the jerk oriented by impact force was significantly reduced, feasibility of the proposed method was verified, and the robotic challenges were explored.

Aug 1, 2013

By Randy Billing, J. Fraser Wilson

"IntroductionThe job of designing and implementing effective environmental management sounds like what one executive, assuming responsibility for a very sick organization with lots of potential described as, ""an insurmountable opportunity"".Effective environmental management is an opportunity, no doubt. Its an unusual, if not unique opportunity. Insurmountable? Maybe not! Indeed, in the authors' experience, the keys to unlocking this opportunity are not in new or complicated technicalities; they are in the existing strengths and successful experience that one has in managing other complex and exacting management issues.To begin, it is necessary to understand what these issues of sustainable development mean to business. What is the nature of this opportunity? What makes it look unsurmountable?New Games: New RulesLawyers have described some of the new rules companies are facing and there is a new game being played; a game characterized by unique challenges.Take two, for example: • The ecological problems to be faced are Mother Nature's business, the political solutions required are our business. This combination of natural problems and political solutions requires the development of new management mechanisms, to bridge the gaps among us, as individuals, as professions, as interest groups and so on; indeed, even as countries;• and gaps there are : about as many gaps as the people involved : many of them with new and changing expectations, often mutually exclusive and not negotiable.The challenge of these relationships and communications among so many different interests is one of the keys to effective environmental management.Like any game, this one has rules and they are new, too. These rules are evident not just in new legislation - tough legislation with draconian penalties; they are also evident in new and exacting business policies, value driven and just as unforgiving of poor performance. Senior management of many companies are speaking about the role of enlightened corporate policies and how important it is for everyone involved that these policies drive and reflect business practices. Absence of day to- day behaviour which evidences the words in action, the policy on the wall of a corporate office or published in an Annual Report is first evidence for the prosecution , not the defence.The challenge of practical policies is another key to effective environmental management.This is a new game, with new rules: the challenge of change."

Jan 1, 1991

By G. Zeng

Although the solubility of oxygen in zinc electrolyte is less than 9 mg/L, the effect on deposit stability and zinc-dust consumption can be significant. Sodium sulfite is used to deoxygenate the electrolyte. The effect of the sodium-sulfite concentration on cobalt removal is investigated. The results show the reduction of sulfite to elemental sulfur that adhered to the zinc dust surface forming a passivating layer, and small amounts of sodium sulfite have no effect on cobalt removal. The optimum amount of sodium sulfite is 100 mg/L. It is an important consideration in purification circuits to use sodium sulfite as an additive to cobalt cementation.

Jan 1, 2005

By Linruo Zhao, Qi Yang, Akihiro Sato

TiN coating has a wide range of tribological applications from wear reduction of cutting tools to erosion protection of gas turbine engine compressor components. The performance of TiN coating depends on its microstructure, mechanical properties and adhesion strength which are influenced by the coating deposition process. In this study the effects of cathodic arc deposition conditions on the microstructure, hardness, adhesion and erosion resistance of TiN coating were investigated experimentally. It was found that varying deposition temperature, substrate bias and N2 pressure could derive a processing window in which TiN coating with superior erosion performance can be fabricated.

Jan 1, 2010

By P. K. Kaiser, S. Maloney, S. Yazici

"This paper focusses on the strength or capacity of cable bolts and introduces a new perspective for cable bolt design by demonstrating that mining-induced stress changes may affect cables in a detrimental manner. The concept underlying a novel cable bolt pull-out resistanceor bond capacity model is described and its practical significance is demonstrated by application to a simple two dimensional scenario of a fall-of-ground.A number of practical implications emerging from the application of this model are discussed to provide guidance to ground control personnel jar improving cable bolt support systems in mining applications. These include cable layout optimization, use of cable pre-reinforcements, assessment of embedment length requirements, need for plated cables (or straps), use of bird-caged cables (or buttons), and grout quality issues.IntroductionDuring the last decade, cable bolting has become a standard support technique in mining for handling wide spans, reinforcing are passes, preventing or reducing dilution of ore in marginally stable stopes, and for many other rock support need s.In its infancy, many deficiencies in cable bolt supports resulted from improper installation techniques and, in particular, grout quality control problems and the use of empty breather tubes (Goris, 1990). The development of special grout pumps and fail proof placement procedures (Oliver, 1992; Bourchier and O'Flaherty, 1992) have eliminated many of these early problems. Nevertheless, there are still situations where cables seem to lose their capacity during mining, and in these cases the cables do not provide the expected and needed ground support. In some instances, cables perform extremely well, whereas in others the same support layout and quality of support installation seem to be insufficient, allowing falls-of-ground or progressive cavings to occur."

Jan 1, 1992

By A. Jain

During sheet forming, metal experiences not only multi-axial load, it also undergoes strain path changes. For example, metal in the flange region may be drawn, may bend and unbend through a bead, before bending around a die radius, etc. Compression data were obtained from AZ31 sheet after pre-straining in compression along an orthogonal direction. The compression directions correspond to the sheet product (rolling-RD, transverse-TD, and normal-ND) directions. Three cases are examined: slip dominated deformation (ND) followed by twin dominated (RD or TD) deformation, twin dominated (RD or TD) followed by de-twinning (ND), and twin dominated (e.g. RD) followed by cross-twinning or secondary twinning (e.g. TD). Slip induced pre-straining simply hardens the material, while twin dominated pre-straining alters the texture allowing the material to either de-twin or re-twin upon changing the strain path. Polycrystal plasticity modeling has been used to predict qualitative features of the flow curves during strain path changes.

Jan 1, 2006

By S. Lun Sin

In this study, the effect of silicon on the microstructure, mechanical properties and hot tearing susceptibility of permanent mould cast AZ91E magnesium alloy was investigated. Varying amounts of silicon (0.5, 1.0 and 1.5 wt.%) were added to AZ91E in the form of an Al-53 wt.% Si master alloy. The phase formation, grain size and solidification behavior of each alloy were characterized and related to their tensile properties and hot tearing susceptibility. The results showed that the addition of silicon resulted in the formation of Mg2Si particles. The presence of these particles led to an increase of the hardness, but was detrimental to the tensile strength and elongation of AZ91E. However, silicon significantly reduced the hot tearing susceptibility of AZ91E. This was attributed to the reduction of the grain size and the decreased freezing range of AZ91E, which contributed to improve the interdendritic feeding during the last stage of solidification.

Jan 1, 2011

By F. Andrieux

"Extruded aluminum profiles are increasingly used for lightweight vehicle construction. Since fracture strains of aluminum profiles are relatively low, damage modeling is crucial for reliable crash simulation. For aluminum profiles, not only the stress state but also the orientation influenced both the deformation and damage behavior. For the material characterization smooth tensile tests were performed in six orientations, both stress-strain curves and r-values were registered. Moreover notched tensile and shear-tension tests were performed in three directions. Finally punch specimens were tested to investigate biaxial loading. Digital image correlation (DIC) analyses were performed to determine local strain values such as critical values at failure. Numerical investigations were conducted with the strain based damage model GISSMO, which is well suited and widely applied for crash simulation. For a strain based failure model the choice of the deformation model is crucial. Deformation models with increasing complexity were investigated to find the best compromise over all experiments. It was found that there is still a great requirement on development of a material model which describes the orientation dependence of the hardening behavior over all stress states in order to be able to use a strain based failure model reliably.INTRODUCTION Weight reduction is an important step for less energy consumption and as a consequence aluminium is increasingly used in automotive parts. An important field of application is the well-established aluminium extrusion which allows the realisation of quite complex shapes of profiles required for an innovative lightweight design with integrated functions. Typical applications are chassis parts, bumpers, crash elements, air bags, etc. Especially the Al–Mg–Si medium strength alloys of the 6000 series can be easily extruded to form complex profiles and prevail for extrusion. Since fracture strains of aluminum profiles are relatively low, damage modeling is crucial for reliable crash simulation. For aluminum profiles not only the influence of the stress state but also the orientation with respect to the extrusion direction have an influence on both the deformation and damage behavior and need to be characterized. The effect of orientation on deformation behavior has been intensively investigated in the last decades and material models haves been proposed (e.g. Barlat & Lian, 1989; Barlat, Lege, & Brem, 1991; Barlat et al., 2003) to describe accurately anisotropic behavior. However it can be noticed that the parameters of anisotropic material models often rely on the yield stress in different directions, which means that the effect of strain hardening is not automatically accounted for. The accuracy of the models at large deformation is not guaranteed and has to be verified. In contrast to deformation models both the characterisation and the modeling of anisotropic damage behavior are not systematically studied. Isotropic failure models based on a critical strain as function of stress triaxiality (ratio of the hydrostatic stress to von Mises equivalent stress) are widely used for crash application (e.g., Bai & Wierzbicki, 2010; Sun, Andrieux & Feucht, 2009; Sun et al., 2013). The mechanisms of failure are manifold and not fully understood; to develop an anisotropic failure model it is mandatory to also have experimental data in different orientations for loading scenarios other than uniaxial tension, e. g. shear, biaxial tension, which implies an extensive experiment plan. This makes the development of failure models more challenging than deformation models for which it is possible to develop a reasonable anisotropic model using the framework of yield function and calibrate the material parameters based on results of tensile tests in different directions. Moreover the development of deformation and failure models are intricate as the variables governing the damage evolution are predicted by the def"

Jan 1, 2018

By A. Galibois, R. Singhal

"This paper highlights some of the potential application areas of knowledge-based systems in the mining industry. The basic theoretical principles associated with knowledge-based systems are discussed and the justification for mining applications is given. The paper concludes with a brief description of a prototype knowledge-based system applied to scraper selection that was developed at Université Laval on a LISP machine. IntroductionThe beginning of Artificial Intelligence coincided with the conception and development of the first computer systems some thirty years ago. At that time researchers were euphoric about the possibility of modelling the human reasoning process. Soon, however, they discovered that the combinatorial aspect of the set of possible solutions to a particular problem did not permit an in-depth evaluation.In the mid-60s researchers started to look at the heuristic approach because it was more suited to human behaviour with its congnitive abilities (i.e. representing, reasoning, problem solving and advising). The heuristic approach allows possible results rather than exact solutions and it is more rapid and cost effective than the exhaustive combinatorial analysis. The heuristic approach did allow some noticeable progress in the seventies with the development of the first expert system called MYCIN with the objective of diagnosing blood infection diseases."

Jan 1, 1988

By J. Kang

Large-scale land reclamation has been undertaken in Singapore since the 1960s. In the early years, the fill materials excavated from the hills. In recent years, sea sand is the main source of the fill materials. The contractors used to import the sea sand from the neighbouring countries such as Indonesia. However, in early 2000, the sea sand import from Indonesia and Malaysia was banned. Cambodia, Myanmar, and Philippine therefore became the alternative sources for sea sand. Distance between the jobsite and these countries is over 1,200 km, and transporting sea sand from these areas became a critical issue that could affect the contractor?s performance. Figuring out the right combination of transportation means for a longdistance sand transportation would be challenging because of uncertain situations. We developed a stochastic simulation model, using ARENA, to figure out the right quantity of small-size barges, bulk carriers, and loading/unloading equipment, which could help project managers yield the most production for sand transportation. This paper presents how we developed the simulation model, how it was applied to figure out the optimum combination among various size barges, different bulk carriers, and various types of loading/unloading equipment, for the sand transportation project in Singapore.

Aug 1, 2013

By R. G. Gillies, C. A. Shook, W. H. W. Husband

"The current state of knowledge concerning pipeline transport of coal in water slurry form is summarized for the four categories: coal-water fuels, conventional fine coal slurries, coarse coals and stabilized mixtures of coarse and fine particles. Surface chemistry is of dominant importance for coal-water fuels and considerable progress in understanding the role of surfactants has been achieved in recent years. Little generalized research on the flow of conventional fine coal slurries has been done in the past 17years, although innumerable conceptual designs and feasibility studies have been undertaken. Coarse coal slurries are fairly well understood but the model which explains their flow requires more data to be established fully. Stabilized flow mixtures should probably obey the same model as coarse coal slurries but experimental results for stabilized mixtures have not yet been incorporated in a comprehensive theory.IntroductionPipeline transportation of coal in a water vehicle has been employed for many years in coal washeries. It has been used less frequently in hydraulic mining and thermal power station fuel supply systems. The suitability of coal for pipeline transport arises from its moderate specific gravity relative to the carrier fluid and the fact that throughputs are often large and steady over long periods of time."

Jan 1, 1990

By R. Tomás, J. B. Serón, M. Romana

The Slope Mass Rating (SMR; Romana, 1985) geomechanics classification was developed as a sequel of Bieniawski’s Rock Mass Rating (RMR) system, which was almost impossible to use in slopes due to the extreme range of the correction factors (up to 60 points of a maximum of 100) and to the lack of definition of them. A detailed quantitative definition of the correction factors is one of the advantages of SMR classification. During the last thirty years the use of SMR system has been extended to many countries from the five continents and, thus, it is time to review the most interesting developments. Both RMR and SMR are discrete classifications, depending on the values adopted by the variables that control the parameters. This can cause major changes in the parameters value due to small differences in the variables value, with changes in the final rock mass assigned quality. On the other hand, geomechanics quality indexes are extremely biased. To avoid this problem, some authors have proposed continuous functions for SMR. This classification has been also adapted for its application in heterogeneous and anisotropic rock masses, for high slopes, for is application trough stereographic projection and Geographical Information Systems, has been used as susceptibility rockfall parameters and has been included in the technical regulations of several countries. Additionally, some open access computer tools have been developed for the computation of SMR. Consequently, this paper reviews: 1) the most important modifications and adaptations of slope classifications which derive directly from SMR; 2) the use of SMR throughout the world; 3) many significant papers on slopes analysed with SMR all over the world; and 4) future trends in the use of SMR.

Jan 1, 2015

By D. Cruden

DISCODAT is a system of computer programs written for CANMET, Canadian Department of Energy, Mines and resources, to be used in analyzing geological data for rock slope design. The programs were written in Fortran IV for an IBM 360/67 computer. A program conditions field data from field forms for storage in a line file. Data may be selectively retrieved from the line file by a general retrieval program which uses a variety of relational operators. The retrieved data may be displayed as structural diagrams or histograms produced on a line printer or in a number of maps produced on a drum plotter. There is a logical sequence which leads to the characterization of those elements of the subfabrics of a rock mass which may be kinematically active. Structural domains within the rock mass can also be outlined by a procedure described as areal analysis. Costs for a complete analysis are usually substantially less than $l/discontinuity.

Jan 1, 1978

By L. A. Clark, G. H. R. Burrill

"Most unconformity-type uranium deposits in Saskatchewan occur within a few tens of metres above and/or below the basal unconformity of the 1,45-b.y. Athabasca Sandstone. Graphitic basement rocks coincident with post-Athabasca faulting or brecciation at or near the unconformity are important in localizing uranium deposits which form as tabular, ribbon-like bodies with grades averaging over 2 per cent uranium and containing up to 50,000 tonnes UJOs. Some of these deposits have similar contents of nickel and arsenic.In the genetic model proposed to explain these deposits, traces of uranium were leached from the sandstone and weathered basement rocks by oxidized formation waters sweeping through the sandstone and along brecciated faults. Over basement meta-petites, a thick clay regolith adsorbed uranium from the solution. Thus fixed, the uranium was reduced through an indirect reaction with graphite, possibly involving methane. The clay mineral surfaces were thus continuously cleared to allow further adsorption. Basement faults localized along weak graphitic units were re-activated, offsetting the sandstone formation, probably at the time of an early uranium deposition about 1.2 b.y. ago, and served as vents for spent ore solutions. Fluid convection was induced by topographic relief and/or crustal heating from radioactive decay in basement plutons or mantled Archean domes with uranium and/or thorium contents a few ppm above those of adjacent rocks. Heat from radioactive decay within the incipient uranium deposit would develop in about a million years. The self-generating convection cell would continue uranium deposition until all permeability was plugged by minerals. In some instances, convection was re-initiated after subsequent faulting and brecciation. While some deposits were further enriched, heavy flows of oxidized fluids re-dissolved and partially depleted other uranium deposits.The East Alligator Rivers uranium deposits in Northern Territory, Australia, occur within Middle Proterozoic quartzchlorite and quartz-muscovite schists overlain by sandstone. Highest grades occur in silicified breccias where carbonate beds were leached out. Mineralization ages are both pre- and post-Kombolgie Sandstone, but, to date, no significant uranium mineralization has been encountered in the sandstone. There are many general similarities with Saskatchewan deposits, but important differences in detail."

Jan 1, 1981

By A. L. Rutledge, R. S. Nichols

"Waste dump development at the Fording River Operation s in British Columbia began in 1971. In 1981, several unique as well as unplanned situations provided an opportunity to study water flows through waste dumps.The key to the drainage is naturally segregated rock sizes .created by end dumping from the crest of a pile. The largest size material accumulates at the toe. Flow rates along the base of the studied dumps varied from 2,800 to 13,500 m3/day or 0.032 to 0. 156 m3/s (1.2-5.5 cfs}. Sediment concentrations in the water ranged from 1 to 1,800 mg/I.This paper describes water flows through dumps of varied lithology and maturity. The results suggest that neither long-term water flow nor contained sediments in small streams are jeopardized when crossed by end-dumped fills.IntroductionThe Fording River Operations are located in southeastern British Columbia approximately 115 km north of the United State s and 10 km west of Alberta, within the medial range of the Rocky Mountains. All production is carried out at elevations ranging between 1,600 and 2,200 m above sea level.The property is within a continental climatic zone, with temperature extremes of - 40°C in January to +35°C in July. The average annual precipitation of 335 mm of rainfall and 390 cm of snowfall feeds the numerous seasonal, small drainage courses along the Fording River valley.Since start-up in 1971, 149 million bank cubic met res of waste from truck-shovel and dragline mining have been placed in numerous dumps or ""spoils"". The dumps were developed to the point that several unique situations could be studied. During the peak run-off period of May-June 1981, water flow studies were performed on dumps of varied lithology and maturity. This paper describes the results of the study."

Jan 1, 1982

By A. de Ville d’Avray, G. Guezennec, P. Wavrer, E. Braak

The aim of the European CEReS project was to develop an innovative copper recycling route based on the coprocessing of coal production waste by bioleaching and printed circuit boards (PCBs) from Wastes of Electrical and Electronic Equipment (WEEE). Coal waste is processed by bioleaching in stirred tank reactors, and the resulting bio-lixiviant solution is used to extract copper from PCBs pre-treated by catalytic cracking. Copper is then extracted using solvent extraction, stripping and electrowinning. The whole process flowsheet combines thermal, biotechnological, physical and hydrometallurgical operations. Once the process concept has been validated at laboratory scale, a simulator of the whole process has been built in the USIM PAC software platform. The tool enables to improve the analysis of the results of the lab-scale experiments and to design industrial-scale scenarios by simulation. The results of such simulations allow to estimate the economical interest and to perform environmental impact assessment. After presentation of the CEReS project objectives and main results, the paper describes the methodology used to build the simulator and define the scenarios corresponding to feasible process routes. The main results of the simulations are then presented with technical, economic and environmental point of views. INTRODUCTION Because of rapid technological innovations in the electronics industry, electronic waste represents the fastest growing waste stream in the world, especially in developing countries (Işildar et al., 2018). Meanwhile, the global copper demand is expected to go on rising in the future. As significant amounts of copper are present in end-of-life printed circuit boards (PCBs), it becomes a necessity to develop efficient copper recycling routes. Metal refining from e-waste is traditionally performed by pyrometallurgical processes. However, the hydrometallurgical processing of PCBs, which has been shown to be technically feasible at laboratory scale with a wide range of leaching reagents, could be a less energy intensive and more flexible alternative (Tuncuk et al., 2012). However, a large amount of leaching reagent is required to leach the metals from PCBs.

Jan 1, 2019

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 H. T. John

"The objective of this paper is to demonstrate how the optimum cut -off grade can be calculated for typical large tonnage openpit mines. In the examples, it is assumed that the concentrator tonnage is fixed and that there are no market restrictions. The mining rate is assumed to be variable. This is usually the situation at an operating property.ModellingA model of the ore body is required to examine alternate cutoff grade strategies. The model must be accurate in its relationship between grade and tonnage. Table I shows a typical relationship between ore tons and grade for various cut-off grades. The average strip ratio is also shown. For higher cutoff grades, the ore tonnage is decreased and the ore grade is increased. Strip ratio increases with the cut-off grade.Using the relationship between ton s and grade, and assuming a homogenous, long life orebody, a simple calculation of the optimum cut-o ff grade can be made. The objective is to maximize the present value of cash flows. For the long life homogenous orebody example this objective is satisfied by maximizing present cash flows.Cash flow is calculated by subtracting operating cost from revenue . Operating cost will increase with the cut -off grade as the strip ratio increases."

Jan 1, 1985

By Anna Szostak-Chrzanowski, Adam Chrzanowski

"New techniques in monitoring surveys and new methods in the analysis and prediction of ground subsidence are being developed in the Department of Surveying Engineering at the University of New Brunswick (UNB). The new surveying techniques include a telemetry monitoring system developed at UNB in cooperation with CANMET, and use of the satellite Global Positioning System. A generalized approach to the analysis of deformation surveys has been developed which permits an integrated analysis of geodetic and geotechnical measurements in geometrical modelling of ground subsidence. A computer program, FEMMA, has been developed for the elastic and non-linear elastic analysis and the deterministic prediction of deformations using the finite element method.IntroductionResearch and development of new monitoring techniques and new methods in the analysis and prediction of ground subsidence in mining areas is an integral part of a broad research program on deformation surveys which is being carried out in the Department of Surveying Engineering at the University of New Brunswick.The research concentrates on:developmentof a general method for predicting deformations with an emphasis on the use of the non-linear elastic finite element analysis; development of a generalized approach to the geometrical analysis of deformation surveys with an integration of geodetic and geotechnical measurements; and development of new monitoring techniques with an emphasis on continuous data acquisition and application of new space techniques such as the satellite Global Positioning System (GPS).This paper gives a brief report on the progress and recent developments within the above program."

Jan 1, 1987

By Robert B. Parsons

"The junior mining company's bank account is depleted, but there are high hopes for the company's property. Where to get the necessary development funds is a common problem facing many juniors.This month, Tax Notes discusses briefly the principal income tax implications of several alternative development plans that are typically available to the junior mining company and its shareholders.IntroductionAt some point in time, many junior exploration companies face a common dilemma-a promising prospect has been proven up and is read y for further development, but alas, the company is flat broke! In this situation, a number of alternatives is available to the company, including the possibility of ""going it alone"" by raising capital through a public offering, or by striking a deal with a ""major"" or some other substantial investor.This article focuses on the latter possibility, and discusses in broad term s the main income tax implications of various arrangements between a typical junior exploration company and a larger public company for the development of a particular property. It will be appreciated that a discussion of other important considerations, such as those pertaining to securities exchange regulation s and company law requirements, is beyond the scope of this article.Jointly Owned CorporationPerhaps the simplest way of dealing with the problem of financing the development of a property is to sell the property outright, pocket the proceeds, and run! Clearly, though, this alternative is unacceptable to most prospectors and developers, who are predictably reluctant to completely relinquish their equity interest in a promising property. An additional strike against such an outright sale is that the sale could trigger an income tax liability. Generally speaking, in the case of a simple sale of a mineral property, for income tax purposes the proceeds are applied to reduce the taxpayer' s unclaimed balance of Canadian development expense (""CDE""), with any unapplied excess being brought into income and taxed at ordinary corporate tax rates."

Jan 1, 1983