Banner

top
 

Oil and Gas Industry – Geophysical Survey Non-Taxable List

This is a list of non-taxable geophysical surveying equipment used by the oil
and gas industry. Only eligible purchasers can lease or purchased these items
tax-exempt.

The person must on a routine basis, for commercial purposes, explore for or develop petroleum or natural gas deposits. The items must be used over 90% of the time in those activities to be exempt from PST.

This is not a complete list. Items not on this list may be found on one of our other lists for the oil and gas industry. The other lists are:

If an item is not on any of these lists and you are unsure how tax applies, please contact us.

A  B  C  D E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z

 A

  • Acoustical survey equipment - including sonar, side scanning sonar, full wave form sonic loggers
  • Aeromagnetic recording survey systems
  • Amplifying devices - electrical or electronic designed for use with any of the machinery or equipment on this list

 B

  • Batteries - geophysical when used exclusively for seismic prospecting in blasting and recording systems
  • Blaster and controller used for seismic prospecting
  • Blasting system used for seismic prospecting

 C

  • Cables used for seismic prospecting

 D

  • Data processing units used for seismic prospecting
  • Density counters - spectral gamma-gamma
  • Drills - all drills used exclusively for seismic prospecting includes heli, enviro, LIS, track, truck, buggy

 E

  • Electric logging equipment
  • Electrical and electronic amplifying devices designed for use with any of the machinery or equipment on this list
  • Electrical equipment used for making measurements in drill holes
  • Electrical surveying equipment
  • Electrical thermostats designed for use with any of the machinery or equipment on this list
  • Electromagnetic surveying equipment - includes time and frequency domain induced polarization equipment
  • Enviro-drills used for seismic prospecting
  • Equipment:
    • for remote sensing - includes ultraviolet lamps and reflectance
    • infrared and hyperspectral spectrometers
    • for electric or electromagnetic surveying
    • instruments or equipment for seismic prospecting
    • seismic drilling

 F

  • Field potentiometers
  • Full wave form sonic loggers

 G

  • Gamma-ray spectrometers
  • Geophones
  • Geophysical batteries - when used exclusively for seismic prospecting in blasting and recording systems
  • Global positioning systems used for seismic prospecting; used for creating stakeless surveys
  • Gradiometers - includes potassium gradiometers for radioactive methods of geophysical prospecting
  • Gravitational recording survey systems
  • Gravity meters
  • Ground penetrating radar equipment

 H

  • Heli-drills for seismic prospecting
  • Hyperspectral spectrometers used for remote sensing

 I

  • Imaging equipment - seismic
  • Infrared spectrometers used for remote sensing
  • Instruments:
    • designed to measure the elements, variations and distortions of the natural gravitational force - includes gravity meters
    • instruments or equipment for seismic prospecting
    • for radioactive methods of geophysical prospecting
  • Integrated navigation systems used for seismic prospecting
  • Inductive conductivity probes used for electrical or electromagnetic surveying

 L

  • LIDAR (Light Detection and Ranging) mapping equipment used for remote sensing
  • Logging equipment - electric

 M

  • Magnetic susceptibility meters
  • Magnetometers
  • Meggers

 N

  • Navigation systems used for seismic prospecting; used for creating stakeless surveys
  • Non-polarizing electrodes used for making measurements in drill holes

 P

  • Potentiometers - field
  • Polarization equipment - time and frequency domain induced
  • Probes - inductive conductivity used for electrical or electromagnetic surveying
  • Prospecting, seismic - see seismic prospecting

 R

  • Radar equipment - ground penetrating, side looking aperture
  • Radioactive prospecting - scintillometers, spectral gamma-gamma density counters, geiger muller counters, gamma-ray spectrometers, potassium gradiometers
  • Recorder box used for seismic prospecting
  • Recording system used for seismic prospecting
  • Reflectance equipment used for remote sensing
  • Remote sensing equipment - includes ultraviolet lamps and reflectance, infrared and hyperspectral spectrometers
  • Resistivity survey equipment used for electrical or electromagnetic surveying

 S

  • Scintillometers
  • Seismic - instrumentation, drilling equipment, imaging equipment
  • Seismic prospecting - recording system, seismic instrumentation, geophones, cables, data processing units, global positioning and navigation systems, recorder box, blasting system, blaster and controller, seismic drilling equipment, heli-drills, eviro-drills, vibrators and integrated navigation systems
  • Self-potential meters used for electrical or electromagnetic surveying
  • Side looking aperture radar
  • Sonar - includes side scanning
  • Sonic loggers - full wave form
  • Spectrometers - infrared or hyperspectral used for remote sensing, gamma ray
  • Spectral gamma-gamma density counters
  • Survey equipment (see Global positioning systems and Navigation systems)

 T

  • Thermostats - electrical designed for use with any of the machinery or equipment on this list
  • Time and frequency domain induced polarization equipment used for electrical or electromagnetic surveying
  • Time and frequency electromagnetic surveying equipment and inductive conductivity probes used for electrical or electromagnetic surveying

 U

  • Ultraviolet lamps used for remote sensing

 V

  • Vibrators used for seismic prospecting

 

 
bottom