casing head gas [ casing-head gas | casinghead gas | bradenhead gas | Bradenhead gas | combination gas ]

casinghead gas | casing head gas | bradenhead gas

oil and natural gas well servicing foreman [ oil and natural gas well servicing forewoman ]

oil and gas drilling foreman [ oil and gas drilling forewoman ]

well driller

gas field production manager | oilfield production manager | gas operations manager | oil and gas production manager

oil well planning | well engineering plan development | developing well engineering plans | plan oil wells

(4) 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 shall, for the purposes of this section, be deemed to be expenses in respect of the drilling of the particular oil or gas well.

(6) For the purposes of this section, “oil or gas well” means any well drilled for the purpose of producing petroleum or natural gas or of determining the existence, location, extent or quality of an accumulation of petroleum or natural gas, other than a mineral resource.

5.5 For the purposes of section 83 and subsection 99(7) of the Act, as those provisions read before December 12, 1988, a prescribed oil or gas well is an oil or gas well the drilling of which began after March 31, 1985, but does not include a well that is

1208 (1) Subject to subsections (3) and (4) where a taxpayer has income for a taxation year from an oil or gas well that is outside Canada, or where an individual has income for a taxation year from an oil or gas well in Canada, in computing his income for the year he may deduct the lesser of