(e)       Property, plant and equipment
 
 Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses, and are depreciated annually on a declining-balance basis if available for use at the following rates:
  
    | Automotive equipment |  |  | 30 | % | 
  | Furniture, fixtures and other |  |  | 20 | % | 
  | Computer hardware and software |  |  | 30 | % | 
  | Geological library |  |  | 20 | % | 
  | Field equipment |  |  | 20 | % | 
  | Mill equipment |  |  | 7 | % |