I-3, r. 1 - Regulation respecting the Taxation Act

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360R72. In this division and despite the definition of “oil or gas well” in section 1 of the Act, an oil or gas well means a well drilled for the purpose of producing petroleum or natural gas or determining the existence of an accumulation of petroleum or natural gas, other than a mineral resource, locating such accumulation or determining its extent or quality.
s. 360R35; O.C. 1981-80, s. 360R35; R.R.Q., 1981, c. I-3, r. 1, s. 360R35; O.C. 2509-85, s. 29; O.C. 91-94, s. 37; O.C. 35-96, s. 61; O.C. 134-2009, s. 1.