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

Section 360r70
Disposition versions

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360R70. Where, as a result of mechanical or geological difficulties, the drilling of a particular oil or gas well does not achieve its stated geological objectives under the drilling authority issued by the relevant government body and a further well, including a relief well, is drilled on the same geological formation and may reasonably be regarded as a continuation of or a substitution for the particular oil or gas well, the expenses in respect of the drilling of the further well are, for the purposes of this division, deemed to be expenses in respect of the drilling of the particular oil or gas well.
s. 360R33; O.C. 1981-80, s. 360R33; R.R.Q., 1981, c. I-3, r. 1, s. 360R33; O.C. 1633-96, s. 7; O.C. 134-2009, s. 1.
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