93 C.P.T.J. - Q.26

Where a well, originally drilled in 1988, is re-entered in 1993 and drilling completed to a deeper zone resulting in the discovery of a new pool, 1988 drilling, completion, temporary access road and well site preparation costs, which originally qualified as CDE, will be eligible for reclassification under s. 66.1(9)(f) as CEE.

Where a well that originally was drilled in 1988 is re-entered in 1993 and drilled to a deeper zone resulting in the discovery of a new pool, well recompletion costs related to the portion of the well that was drilled in 1993, the portion of the well that had been drilled in 1988 and the level where production was taken prior to discovery of the new reserves, would be considered to be CEE.

Where a well that originally was drilled in 1988 is re-entered in 1993 and drilling is completed to a deeper zone, but with no resulting discovery, so that the well is plugged back to the original reservoir, which continues in production, the 1993 drilling costs, the costs to plug the well back up to the point where the 1988 drilling ended and the costs related to recompleting the portion of the well that had been drilled in 1988, are treated as CDE.