Report of Foreign Issuer (6-k)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

Pursuant to Section 13a-16 or 15d-16 of the

Securities Exchange Act of 1934

For the month of, October 2014

Commission File Number: 001-14534

Precision Drilling Corporation

(Exact name of registrant as specified in its charter)

800, 525 - 8 Avenue S.W.

Calgary, Alberta

Canada T2P 1G1

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F ___ Form 40-F X

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1). ____

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ____

SIGNATURE

Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated: October 28, 2014	PRECISION DRILLING CORPORATION


	By: /s/ Joanne L Alexander
	Name: Joanne L Alexander
	Title: Senior Vice President, General Counsel and
	Corporate Secretary

Exhibit	DESCRIPTION

31.1	Certification of Chief Executive Officer, Kevin Neveu, regarding the “Certification of Interim Filings” pursuant to Form 52-109F2.

31.2	Certification of Chief Financial Officer, Robert McNally, regarding the “Certification of Interim Filings” pursuant to Form 52-109F2.

99.1	Management’s Discussion and Analysis for the period ended September 30, 2014.

99.2	Consolidated Financial Statements for the period ended September 30, 2014.

Exhibit 31.1

FORM 52-109F2

CERTIFICATION OF INTERIM FILINGS

I, Kevin A. Neveu, President and Chief Executive Officer of Precision Drilling Corporation, certify the following:

1.	Review: I have reviewed the interim financial report and interim MD&A (together, the "interim filings") of Precision Drilling Corporation (the "issuer"), for the interim period ended September 30, 2014.

No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings.

Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the other financial information included in the interim filings fairly present in all material respects the financial condition, financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.

Responsibility: The issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings, for the issuer.

5.	Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer's other certifying officer and I have, as at the end of the period covered by the interim filings

(a)	designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that

(i)	material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings are being prepared; and

(ii)	information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and

(b)	designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP.

5.1	Control framework: The control framework the issuer's other certifying officer and I used to design the issuer's ICFR is the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1992) and the Control Objectives for Information and Related Technologies (COBIT).

5.2	ICFR – material weakness relating to design: N/A.

5.3	Limitation on scope of design: N/A.

6.	Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer’s ICFR that occurred during the period beginning on July 1, 2014 and ended on September 30, 2014 that has materially affected, or is reasonably likely to materially affect, the issuer’s ICFR.

Date: October 28, 2014


By:	/s/ Kevin A. Neveu
	Name: Kevin A. Neveu
	Title: President and Chief Executive
	Officer

Exhibit 31.2

FORM 52-109F2

CERTIFICATION OF INTERIM FILINGS

I, Robert J. McNally, Executive Vice President and Chief Financial Officer of Precision Drilling Corporation, certify the following:

1.	Review: I have reviewed the interim financial report and interim MD&A (together, the "interim filings") of Precision Drilling Corporation (the "issuer"), for the interim period ended September 30, 2014.

5.	Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer's other certifying officer and I have, as at the end of the period covered by the interim filings

(a)	designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that

(i)	material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings are being prepared; and

(ii)	information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and

(b)	designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP.

5.1	Control framework: The control framework the issuer's other certifying officer and I used to design the issuer's ICFR is the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1992) and the Control Objectives for Information and Related Technologies (COBIT).

5.2	ICFR – material weakness relating to design: N/A.

5.3	Limitation on scope of design: N/A.

6.	Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer’s ICFR that occurred during the period beginning on July 1, 2014 and ended on September 30, 2014 that has materially affected, or is reasonably likely to materially affect, the issuer’s ICFR.

Date: October 28, 2014

By:	/s/ Robert J. McNally
	Name: Robert J. McNally
	Title: Executive Vice President and
	Chief Financial Officer

Exhibit 99.1

Precision Drilling Corporation

Third Quarter Report for the nine months ended September 30, 2014 and 2013

MANAGEMENT’S DISCUSSION AND ANALYSIS

Management’s Discussion and Analysis for the three and nine month periods ended September 30, 2014 of Precision Drilling Corporation (“Precision” or the “Corporation”) prepared as at October 24, 2014 focuses on the unaudited Interim Consolidated Financial Statements and related notes and pertains to known risks and uncertainties relating to the oilfield services sector. This discussion should not be considered all inclusive as it does not include all changes regarding general economic, political, governmental and environmental events. This discussion should be read in conjunction with the Corporation’s 2013 Annual Report, Annual Information Form, unaudited September 30, 2014 Interim Consolidated Financial Statements and related notes and the cautionary statement regarding forward-looking information and statements on page 14 of this report.

SELECT FINANCIAL AND OPERATING INFORMATION

Adjusted EBITDA and funds provided by operations are additional GAAP measures. See “ADDITIONAL GAAP MEASURES”.

Financial Highlights

	Three months ended September 30,								Nine months ended September 30,
(Stated in thousands of Canadian dollars, except per share amounts)	2014			2013			% Change		2014			2013			% Change
Revenue		584,590			488,450			19.7		1,732,013			1,463,068			18.4
Adjusted EBITDA		199,390			137,660			44.8		566,359			441,089			28.4
Adjusted EBITDA % of revenue		34.1	%		28.2	%				32.7	%		30.1	%
Net earnings		52,813			29,443			79.4		147,196			123,229			19.4
Cash provided by operations		146,733			88,341			66.1		545,272			333,634			63.4
Funds provided by operations		196,217			127,684			53.7		525,415			306,157			71.6
Capital spending:
Expansion		149,908			70,108			113.8		335,747			228,411			47.0
Upgrade		48,496			39,548			22.6		93,946			111,206			(15.5	)
Maintenance and infrastructure		39,183			36,264			8.0		88,747			73,145			21.3
Proceeds on sale(1)		(31,286	)		(3,335	)		838.1		(48,522	)		(10,021	)		384.2
Net capital spending		206,301			142,585			44.7		469,918			402,741			16.7

Earnings per share:
Basic		0.18			0.11			63.6		0.50			0.45			11.1
Diluted		0.18			0.10			80.0		0.50			0.43			16.3
Dividends paid per share		0.06			0.05			20.0		0.18			0.15			20.0

(1)	Includes proceeds of US$24 million from the disposal of certain trucks and other related assets used to support drilling rig moves in Texas and New Mexico in the third quarter of 2014.

Operating Highlights

	Three months ended September 30,							Nine months ended September 30,
	2014		2013		% Change			2014		2013		% Change
Contract drilling rig fleet		335		326		2.8			335		326		2.8
Drilling rig utilization days:
Canada		8,071		7,622		5.9			24,260		22,329		8.6
U.S.		8,898		7,412		20.0			25,861		22,010		17.5
International		1,012		969		4.4			2,964		2,503		18.4
Service rig fleet		221		222		(0.5	)		221		222		(0.5	)
Service rig operating hours		69,010		70,493		(2.1	)		202,844		211,563		(4.1	)

Financial Position


(Stated in thousands of Canadian dollars, except ratios)	September 30, 2014		December 31, 2013
Working capital		693,246		305,783
Long-term debt(1)		1,794,319		1,323,268
Total long-term financial liabilities		1,831,167		1,355,535
Total assets		5,317,581		4,579,123
Long-term debt to long-term debt plus equity ratio(1)		0.41		0.36

(1)	Net of unamortized debt issue costs.

Net earnings this quarter were $53 million, or $0.18 per diluted share, compared to net earnings of $29 million, or $0.10 per diluted share, in the third quarter of 2013. Effective January 1, 2014 we began calculating depreciation on our drilling rigs and service rigs on a straight-line basis which reduced net earnings for the quarter by approximately $10 million or $0.03 per diluted share compared with what net earnings would have been using the previous depreciation method.

Revenue this quarter was $585 million, or 20% higher than the third quarter of 2013. The increase of $96 million was primarily due to a year-over-year increase in activity and rates from our contract drilling operations. Revenue from our Contract Drilling Services and Completion and Production Services segments both increased over the comparative prior year period by 22% and 7%, respectively.

Earnings before income taxes, finance charges, foreign exchange, and depreciation and amortization (adjusted EBITDA see “Additional GAAP Measures”) this quarter were $199 million or 45% higher than the third quarter of 2013. The increase in adjusted EBITDA was mainly due to increases in activity and profitability in our Contract Drilling Services segment and decreases in our share based compensation accruals.

Adjusted EBITDA as a percent of revenue was 34% this quarter, compared to 28% in the third quarter of 2013. The increase in adjusted EBITDA as a percent of revenue was mainly due to higher dayrates and increased activity in our U.S., Canadian and international Contract Drilling operations. Our activity for the quarter, as measured by drilling rig utilization days, increased 6% in Canada, 20% in the U.S. and 4% internationally, compared to the third quarter of 2013.

For the nine months ended September 30, 2014, Precision reported net earnings of $147 million or $0.50 per diluted share compared to $123 million or $0.43 per diluted share for the same period of 2013. Effective January 1, 2014 we began calculating depreciation on our drilling rigs and service rigs on a straight-line basis which reduced net earnings for the period by approximately $27 million or $0.09 per diluted share compared with what net earnings would have been using the previous depreciation method.

Revenue for the first nine months of 2014 was $1,732 million compared to $1,463 million for the corresponding period of 2013. Adjusted EBITDA totaled $566 million for the first nine months of 2014 compared to $441 million in the first nine months of 2013. The increase in revenue and EBITDA was mainly the result of higher activity levels and dayrates across our Contract Drilling Services segment partially offset by lower activity in our Completion and Production businesses and increased stock based compensation expense. Activity for Precision, as measured by drilling utilization days, increased 9% in Canada, 18% in the U.S. and 18% internationally for the first nine months of the year compared with the same period in 2013.

Our current expected capital plan for 2014 is $908 million, a decrease of $26 million compared to the $934 million capital plan announced in July 2014. The capital decrease relates to the deferral of infrastructure and upgrade projects. Our 2014 capital plan includes long-lead items for announced new-build rig deliveries in 2015. The number of new-build deliveries scheduled for Precision in 2014 totals 18 rigs (eight in the U.S., seven in Canada and three internationally). For 2015 deliveries, we have announced contracts or firm customer commitments for 16 new-build rigs (15 for the U.S. and one for Kuwait).

On October 24, 2014 the Board of Directors declared a dividend of $0.07 per common share, a 17% increase over the prior quarter. The dividend is payable on November 24, 2014 to shareholders of record on November 14, 2014.

Our portfolio of term customer contracts, a scalable operating cost structure and economies achieved through vertical integration of the supply chain all help us manage our business through the cycles.

Precision’s strategic priorities are as follows:

Execute our High Performance, High Value strategy - Invest in Precision’s physical and human capital infrastructure to advance field level professional development, provide industry leading service to customers and promote safe operations. Continue to measure and benchmark performance with a view to exceeding the high standards we set.

The construction of our Nisku Centre was completed in the third quarter of this year and has commenced operations. The Nisku Centre will support safety, technical and leadership training for our Canadian workforce.

We recently entered into a technology and service agreement and marketing alliance with Schlumberger that enables us to market a full range of downhole technology, significantly enhancing our technology and service offering to customers.

2.	Leverage our scale in operations - Utilize established systems to promote consistent and reliable service and to improve operating efficiencies across all geographies and service lines.

We have demonstrated our ability to increase activity levels while managing daily operating costs per rig in our operations. Additionally, we have increased the utilization of our centralized U.S. repair and maintenance facilities at our Houston Tech Centre.

Execute on existing organic growth opportunities - Deliver new-build and upgraded rigs to customer contracts, expand international activity in existing operating regions and grow our Canadian LNG drilling leadership position. Be a recognized leader in the integrated directional drilling transformation.

We have announced delivery or planned delivery for 18 new-build rigs in 2014, including six ST-1500 rigs for deep basin and LNG related drilling in Canada. Internationally in 2014, we have contracted: two new-build rigs for the Middle East; four existing rigs for integrated project management projects in Mexico; and an existing 2,000 horsepower rig to work under term contract in the country of Georgia commencing operations during the first quarter of 2015. In addition, we commenced operations with the two Kuwait new-build rigs near the end of the second quarter. For 2015, we have signed contracts or firm customer commitments for the delivery of 16 new-build rigs (15 to the U.S. and one to Kuwait).

Our integrated directional drilling activity continues to increase reaching approximately 1,800 days through the first nine months of 2014.

4.	Increase returns for our investors.

We remain well positioned to increase returns for investors with our continued strong activity levels and margins, favorable contracted terms on new-build and upgraded rigs and our low cost and flexible capital structure.

For the third quarter of 2014, the average natural gas prices were higher than the 2013 average while the West Texas Intermediate price of oil was consistent with the 2013 average.

	Three months ended September 30,				Year ended December 31,
	2014		2013		2013
Average oil and natural gas prices
Oil
West Texas Intermediate (per barrel) (US$)		97.69		105.94		98.02

Natural gas
Canada
AECO (per MMBtu) (Cdn$)		4.03		2.45		3.18
U.S.
Henry Hub (per MMBtu) (US$)		3.93		3.55		3.73

West Texas Intermediate oil prices displayed volatility throughout the third quarter of this year and have declined by approximately 20% since the third quarter peak on July 20, 2014. As of October 24, West Texas Intermediate oil prices were approximately US$81.

Summary for the three months ended September 30, 2014:

● Operating earnings (see “Additional GAAP Measures”) this quarter were $92 million, or 16% of revenue, compared to $52 million and 11% of revenue in the third quarter of 2013. Operating earnings were positively impacted by the increase in drilling activity and dayrates in our contract drilling rig operations partially offset by an increase in depreciation from moving to the straight-line method and the depreciation on asset additions.

● General and administrative expenses this quarter were $37 million, $1 million lower than the third quarter of 2013. The decrease is due to lower costs associated with incentive compensation that are tied to the price of our common shares, partially offset by increased costs associated with expansion efforts.

● As a result of our annual review of the estimated useful lives and method of depreciation for our property, plant and equipment, effective January 1, 2014 we began calculating depreciation on our drilling rigs and service rigs on a straight-line basis. Existing assets were assessed for their remaining useful lives and are being depreciated prospectively on a straight-line basis. New drilling rigs will be depreciated based on the expected life of individual asset components with an approximate weighted average life of 15 years and approximately 7% salvage value. New service rigs will be depreciated based on the expected life of the asset component with an approximate weighted average life of 20 years with approximately 10% salvage value. The move to straight-line reflects the demand for technologically advanced assets which are expected to depreciate over time rather than on a per unit basis. The use of straight-line depreciation will result in idle assets being more aggressively depreciated. In the third quarter of 2014 depreciation expense calculated using the straight-line method with revised asset life expectancy was $108 million. Had we continued to depreciate assets using units of production, depreciation would have been $94 million. The estimated additional depreciation expense for the year ending December 31, 2014 from this change is approximately $50 million.

● Net finance charges were $29 million, an increase of $6 million compared with the third quarter of 2013 due to the issuance of US$400 million of 5.25% Senior Notes on June 3, 2014.

● Average revenue per utilization day for contract drilling rigs increased slightly in the third quarter of 2014 to $21,110 from the prior year third quarter of $20,862 in Canada and increased in the U.S. to US$24,734 from US$22,595. The increase in revenue rates for Canada is primarily due to added new-build and upgraded rigs entering the fleet compared to the prior year quarter partially offset by competitive pricing in some rig segments. The increase in revenue rates for the U.S. is primarily due to additional Tier 1 and upgraded rigs entering the fleet compared to the prior year quarter, increased turnkey revenue in the current year quarter and higher rates for well-to-well and re-contracted term rigs. Turnkey revenue for the third quarter of 2014 was US$18 million compared with US$7 million in the 2013 comparative period. Within the Completion and Production Services segment, average hourly rates for service rigs were $919 in the third quarter of 2014 compared to $863 in the third quarter of 2013. The increase in the average hourly rate is the result of rig mix.

● Average operating costs per utilization day for drilling rigs increased in the third quarter of 2014 to $10,778 from the prior year third quarter of $10,310 in Canada while in the U.S. costs increased to US$14,826 in 2014 from US$14,789 in 2013. The cost increase in Canada was primarily due to a labour rate increase that became effective in the fourth quarter of 2013. The cost increase in the U.S. was primarily due to costs associated with higher turnkey activity partially offset by a reduction in crew labour and a larger activity base to spread fixed costs. Within the Completion and Production Services segment, average hourly operating costs for service rigs increased to $621 in the third quarter of 2014 as compared to $595 in the third quarter of 2013 primarily due to costs associated with coil tubing.

● Precision realized revenue from international contract drilling of $55 million in the third quarter of 2014, an $18 million increase over the prior year period due to expansion in the Middle East and an early termination payment of $8 million related to our Mexico operations.

● Directional drilling services realized revenue of $36 million in the third quarter of 2014 compared with $32 million in the prior year period.

● Funds provided by operations in the third quarter of 2014 were $196 million, an increase of $68 million from the prior year comparative quarter of $128 million. The increase was primarily the result of improved operations and a decrease in income tax installments paid.

● Capital expenditures for the purchase of property, plant and equipment were $238 million in the third quarter, an increase of $92 million over the same period in 2013. Capital spending for the third quarter of 2014 included $150 million for expansion capital, $49 million for upgrade capital and $39 million for the maintenance of existing assets and infrastructure spending.

● During the quarter we sold certain trucks and other related assets which were used to support drilling rig moving operations in Texas and New Mexico to a third party for proceeds of US$24 million. The assets were included in the contract drilling services segment and generated annual revenues of approximately US$30 million.

Summary for the nine months ended September 30, 2014:

● Revenue for the first nine months of 2014 was $1,732 million, an increase of 18% from the 2013 period.

● Operating earnings were $247 million, an increase of $49 million or 25% from the 2013 period. Operating earnings were 14% of revenue in 2014 consistent with the same period in 2013. Operating earnings were positively impacted by the increase in drilling activity and rates in our contract drilling rig operations partially offset by an increase in depreciation from moving to the straight-line method and the depreciation on asset additions.

● General and administrative costs were $119 million, an increase of $10 million over the first nine months of 2013 primarily as a result of the increase in incentive compensation costs tied to the performance of Precision’s common shares in 2014.

● Depreciation expense calculated using the straight-line method with revised asset life expectancy was $319 million for the first nine months of 2014. Had we continued to depreciate assets using units of production, depreciation would have been $279 million.

● Net finance charges were $79 million, an increase of $9 million from the first nine months of 2013. In June 2014 we issued US$400 million of 5.25% Senior Notes.

● Funds provided by operations (see “Additional GAAP Measures”) in the first nine months of 2014 were $525 million, an increase of $219 million from the prior year comparative period of $306 million.

● Capital expenditures for the purchase of property, plant and equipment were $518 million in the first nine months of 2014, an increase of $106 million over the same period in 2013. Capital spending for 2014 to date included $336 million for expansion capital, $94 million for upgrade capital and $88 million for the maintenance of existing assets and infrastructure.

OUTLOOK

Contracts

Our portfolio of term customer contracts provides a base level of activity and revenue and, as of October 24, 2014, we had term contracts in place for an average of 50 rigs in Canada, 63 in the U.S. and 12 internationally for the fourth quarter of 2014 and an average of 45 rig contracts in Canada, 57 in the U.S. and 12 internationally for the first quarter of 2015. For the full year in 2015, we currently have contracts in place for an average of 40 rigs in the Canada, 41 in the U.S. and 11 internationally. In Canada, term contracted rigs normally generate 250 utilization days per year because of the seasonal nature of well site access. In most regions in the U.S. and internationally, term contracts normally generate 365 utilization days per year.

Drilling Activity

In the U.S., our average active rig count in the quarter was 97 rigs, up 16 rigs over the third quarter in 2013 and up 3 rigs over the average for the first half of 2014. As at October 24, 2014 we had 101 rigs active in the U.S.

In Canada, our average active rig count in the quarter was 88 rigs, an increase of five over the third quarter in 2013. As at October 24, 2014 we had 101 rigs active in Canada. In general we expect volatility on uncontracted rigs as commodity prices fluctuate but we expect to benefit from the fleet enhancements over the past several years and the scheduled delivery of new-build and upgraded rigs to the North American market in 2014 and 2015.

Internationally, our average active rig count in the quarter was 11 rigs, consistent with the third quarter in 2013 and up one rig over the average for the first half of 2014. As at October 24, 2014 we had 11 rigs under contract internationally and expect delivery of two new-build rigs for the Middle East, one to begin operations in the Kingdom of Saudi Arabia in November of this year and the other to begin operations in Kuwait in mid-2015. Also, we have an existing 2,000 horsepower rig preparing to move to the country of Georgia to work on a term contract starting in the first quarter of 2015. In Mexico, we currently have four rigs working on integrated project management contracts.

Industry Conditions

To date in 2014, drilling activity has increased relative to this time last year for both Canada and the U.S. According to industry sources, as of October 24, 2014, the U.S. active land drilling rig count was up approximately 12% from the same point last year and the Canadian active land drilling rig count was up approximately 5%. The increase in the North American rig count has been driven by demand for Tier 1 assets, which continues to be strong, benefiting drilling contractors, like Precision, with a high percentage of Tier 1 assets.

Canada has been experiencing an increase in natural gas and gas liquids drilling activity related to deep basin drilling in northwestern Alberta and northeastern British Columbia while the trend towards oil-directed drilling in the U.S. continues. To date in 2014, approximately 59% of the Canadian industry’s active rigs and 82% of the U.S. industry’s active rigs were drilling for oil targets, compared to 68% for Canada and 78% for the U.S. at the same time last year.

The recent decline in oil prices has yet to impact our activity levels in any meaningful way, but we are monitoring our customers’ spending plans and will react accordingly.

Capital Spending

Capital spending in 2014 is expected to be $908 million:

●

The 2014 capital expenditure plan includes $577 million for expansion capital, $187 million for sustaining and infrastructure expenditures, and $144 million to upgrade existing rigs. We expect that the $908 million will be split $871 million in the Contract Drilling segment and $37 million in the Completion and Production Services segment.

●	Precision’s expansion capital plan for 2014 includes 18 new-build drilling rigs delivered in 2014 including seven for Canada, eight for the U.S., and three for the Middle East.

The seven rigs for Canada include six Super Triple rigs for northern gas and gas liquids drilling and one Precision Super Single for heavy oil development drilling. The U.S. new-builds consist of eight ST-1500 rigs. Internationally in Kuwait two ST-3000 rigs began operating in the second quarter with an additional new-build contracted rig, an ST-2000, expected to be deployed to the Kingdom of Saudi Arabia in November 2014.

The majority of the remainder of the expansion capital is allocated to long-lead items which we anticipate using for new-build drilling rigs for delivery in 2015.

Following is a new-build delivery schedule for deliveries for the first nine months of 2014 and expected deliveries in the fourth quarter of 2014 and full year 2015 where we have either a long-term contract or a firm customer commitment for a long-term contract.


	2014							2015
		Q1	Q2	Q3	Q4	Total			Q1	Q2	Q3	Q4	Total
Rig Deliveries
Canada		2	-	1	4		7		-	-	-	-		-
U.S.		1	1	1	5		8		6	7	2	-		15
International		-	2	-	1		3		-	-	1	-		1
		3	3	2	10		18		6	7	3	-		16

●	The 2014 capital plan includes 17 rig upgrades and will vary depending on the scope of the upgrades.

●

Precision’s sustaining and infrastructure capital plan is based upon currently anticipated activity levels and includes a technical and operational support centre in Nisku, Alberta along with regional support facilities and corporate systems. The Nisku Centre consolidates Precision’s existing operations and technical support centres and will contain a new employee training centre complete with a fully functioning training rig equipped with the latest drilling technology. The centre is expected to support Canadian operations for several decades, provide increased capacity and efficiency, and ensure that we continue to deliver services with highly skilled and well trained field personnel. This centre accounts for approximately $30 million of the 2014 capital expenditure plan.

SEGMENTED FINANCIAL RESULTS

Precision’s operations are reported in two segments: the Contract Drilling Services segment which includes the drilling rig, directional drilling, oilfield supply and manufacturing divisions; and the Completion and Production Services segment which includes the service rig, snubbing, coil tubing, rental, camp and catering and wastewater treatment divisions.

	Three months ended September 30,									Nine months ended September 30,
(Stated in thousands of Canadian dollars)	2014			2013			% Change			2014			2013			% Change
Revenue:
Contract Drilling Services		502,596			411,987			22.0			1,485,400			1,235,561			20.2
Completion and Production Services		84,539			78,960			7.1			254,112			237,968			6.8
Inter-segment eliminations		(2,545	)		(2,497	)		1.9			(7,499	)		(10,461	)		(28.3	)
		584,590			488,450			19.7			1,732,013			1,463,068			18.4
Adjusted EBITDA:(1)
Contract Drilling Services		200,865			144,633			38.9			589,054			453,393			29.9
Completion and Production Services		17,350			12,363			40.3			41,940			44,771			(6.3	)
Corporate and other		(18,825	)		(19,336	)		(2.6	)		(64,635	)		(57,075	)		13.2
		199,390			137,660			44.8			566,359			441,089			28.4

(1) See “ADDITIONAL GAAP MEASURES”.

SEGMENT REVIEW OF CONTRACT DRILLING SERVICES

	Three months ended September 30,								Nine months ended September 30,
(Stated in thousands of Canadian dollars, except where noted)
	2014			2013			% Change		2014			2013			% Change
Revenue		502,596			411,987			22.0		1,485,400			1,235,561			20.2
Expenses:
Operating		287,674			255,683			12.5		856,518			746,049			14.8
General and administrative		14,057			11,671			20.4		39,828			36,119			10.3
Adjusted EBITDA(1)		200,865			144,633			38.9		589,054			453,393			29.9
Depreciation		94,618			75,421			25.5		279,094			212,530			31.3
Operating earnings(1)		106,247			69,212			53.5		309,960			240,863			28.7
Operating earnings as a percentage ofrevenue		21.1	%		16.8	%				20.9	%		19.5	%
Drilling rig revenue per utilization day in Canada		21,110			20,862			1.2		22,110			21,805			1.4
Drilling rig revenue per utilization day in the U.S.(2) (US$)		24,734			22,595			9.5		24,407			23,474			4.0

(1) See “ADDITIONAL GAAP MEASURES”.

(2) Includes revenue from idle but contracted rig days and lump sum payouts in 2013.


	Three months ended September 30,
Canadian onshore drilling statistics:(1)	2014						2013
	Precision			Industry(2)			Precision			Industry(2)
Number of drilling rigs (end of period)		190			814			188			821
Drilling rig operating days (spud to release)		7,160			34,209			6,779			30,649
Drilling rig operating day utilization		41	%		46	%		39	%		41	%
Number of wells drilled		829			3,052			912			3,202
Average days per well		8.6			11.2			7.4			9.6
Number of metres drilled (000s)		1,594			6,821			1,550			6,481
Average metres per well		1,922			2,235			1,700			2,024
Average metres per day		223			199			229			211


	Nine months ended September 30,
Canadian onshore drilling statistics:(1)	2014						2013
	Precision			Industry(2)			Precision			Industry(2)
Number of drilling rigs (end of period)		190			814			188			821
Drilling rig operating days (spud to release)		21,527			97,280			19,781			87,527
Drilling rig operating day utilization		42	%		44	%		39	%		39	%
Number of wells drilled		2,172			7,933			2,338			7,928
Average days per well		9.9			12.3			8.5			11.0
Number of metres drilled (000s)		4,220			17,911			4,086			16,433
Average metres per well		1,943			2,258			1,748			2,073
Average metres per day		196			184			207			188

(1) Canadian operations only.

(2) Canadian Association of Oilwell Drilling Contractors (“CAODC”), and Precision – excludes non-CAODC rigs and non-reporting CAODC members.


United States onshore drilling statistics:(1)	2014				2013
	Precision		Industry(2)		Precision		Industry(2)
Average number of active land rigs for quarters ended:
March 31		94		1,724		81		1,706
June 30		93		1,802		80		1,710
September 30		97		1,842		81		1,709
Year to date average		95		1,789		81		1,708

(1) United States lower 48 operations only.

(2) Baker Hughes rig counts.

Revenue from Contract Drilling Services was $503 million this quarter, or 22% higher than the third quarter of 2013, while adjusted EBITDA increased by 39% to $201 million. The increases were mainly due to higher drilling rig utilization days and dayrates in our U.S., Canadian and international drilling businesses.

Operating results for our international business improved as drilling rig utilization days for the quarter were 1,012, 4% higher than the prior year comparative period and we received an early termination payment of $8 million related to our Mexico operations.

Drilling rig utilization days in Canada (drilling days plus move days) during the third quarter of 2014 were 8,071, an increase of 6% compared to 2013 primarily resulting from the delivery of new-build and upgraded rigs over the last 12 months. Drilling rig utilization days in the U.S. were 8,898, or 20% higher than the same quarter of 2013. The increase in U.S. activity was primarily due to strong demand for Tier 1 assets and has resulted in market share gains over the past year due to our high percentage of Tier 1 assets. The majority of our North American activity came from oil and liquids-rich natural gas related plays.

Compared to the same quarter in 2013, drilling rig revenue per utilization day was up 10% in the U.S. while Canada was up 1%. The increase in average dayrates for the U.S. was driven by improved rig mix, increased turnkey revenue and higher rates for well-to-well and re-contracted rigs. In Canada the dayrate increase was the result of new-build rigs, along with upgraded rigs entering the fleet compared to the prior year quarter offset by competitive pricing in some rig segments.

In Canada, 45% of utilization days in the quarter were generated from rigs under term contract, compared to 46% in the third quarter of 2013. In the U.S., 65% of utilization days were generated from rigs under term contract as compared to 60% in the third quarter of 2013. At the end of the quarter, we had 52 drilling rigs under contract in Canada, 62 in the U.S. and 11 internationally.

Operating costs were 57% of revenue for the quarter, which was five percentage points lower than the prior year period. On a per utilization day basis, operating costs for the drilling rig division in Canada were higher than the prior year primarily because of higher crew wages and labour burden. In the U.S., operating costs for the quarter on a per day basis were up from the third quarter in 2013 primarily as a result of increased turnkey activity partially offset by labour efficiencies and reduction in labour related costs.

Depreciation expense in the quarter was 25% higher than in the third quarter of 2013 due to changes in the estimated remaining useful life of our capital equipment, a change to straight-line depreciation and depreciation expense associated with new equipment.

SEGMENT REVIEW OF COMPLETION AND PRODUCTION SERVICES

	Three months ended September 30,									Nine months ended September 30,
(Stated in thousands of Canadian dollars, except where noted)	2014			2013			% Change			2014			2013			% Change
Revenue		84,539			78,960			7.1			254,112			237,968			6.8
Expenses:
Operating		62,581			59,364			5.4			198,129			177,569			11.6
General and administrative		4,608			7,233			(36.3	)		14,043			15,628			(10.1	)
Adjusted EBITDA(1)		17,350			12,363			40.3			41,940			44,771			(6.3	)
Depreciation		10,911			7,988			36.6			33,772			24,306			38.9
Operating earnings(1)		6,439			4,375			47.2			8,168			20,465			(60.1	)
Operating earnings as a percentage of revenue		7.6	%		5.5	%					3.2	%		8.6	%
Well servicing statistics:
Number of service rigs (end of period)		221			222			(0.5	)		221			222			(0.5	)
Service rig operating hours		69,010			70,493			(2.1	)		202,844			211,595			(4.1	)
Service rig operating hour utilization		32	%		32	%					31	%		34	%
Service rig revenue per operating hour		919			863			6.5	%		922			844			9.2

(1)	See “ADDITIONAL GAAP MEASURES”.

Revenue from Completion and Production Services was up $6 million or 7% compared to the third quarter of 2013, as higher average rates resulted from improved product mix as a greater proportion of higher end services were provided in the current year compared with the prior year. Well servicing activity in the third quarter was consistent with the third quarter of 2013 in both Canada and the U.S. Approximately 85% of the third quarter Canadian service rig activity was oil related.

Average service rig revenue per operating hour in the third quarter was $919, or $56 higher than the third quarter of 2013. The increase was primarily the result of rig mix as we completed a greater proportion of higher end services in the current year.

Adjusted EBITDA was $5 million higher than the third quarter of 2013 due to higher average rates in both Canada and in the U.S. and a vendor related charge incurred during the prior year period.

Operating costs as a percentage of revenue decreased to 74% in the third quarter of 2014, from 75% in the third quarter of 2013. Operating costs per service rig operating hour were higher than in the third quarter of 2013 mainly because of the increase in costs associated with the coil tubing operations.

Depreciation in the third quarter of 2014 was 37% higher than the third quarter of 2013 because of changes in the estimated remaining useful life of our capital equipment, a change to straight-line depreciation and depreciation expense associated with new equipment.

SEGMENT REVIEW OF CORPORATE AND OTHER

Our Corporate and Other segment provides support functions to our operating segments. The Corporate and Other segment had an adjusted EBITDA loss of $19 million for the third quarter of 2014, $1 million lower than 2013 comparative period due primarily to lower share based incentive compensation.

OTHER ITEMS

Net financial charges for the quarter were $29 million, an increase of $6 million from the third quarter of 2013, driven by the impact of the issuance of US$400 million 5.25% Senior Notes on June 3, 2014 and the weaker Canadian dollar on our U.S. dollar denominated interest. We had a foreign exchange loss of $2 million during the third quarter of 2014 due to the weakening of the Canadian dollar versus the U.S. dollar, which affected the net U.S. dollar denominated monetary position in the Canadian dollar-based companies.

Income tax expense for the quarter was $8 million compared with a recovery of $4 million in the same quarter in 2013. The increase is due to improved pretax earnings in the current quarter compared to the prior year period. Our effective tax rate on earnings before income taxes for the nine months ended September 30, 2014 was 13.4%.

On August 7, 2014 the Ontario Court of Appeal ruled in favour of Precision’s wholly owned subsidiary, reversing a decision by the Ontario Superior Court of Justice dated June 26, 2013 regarding the reassessment of Ontario income tax for the subsidiary’s 2001 through 2004 taxation years. The Ontario Minister of Revenue has made an application to the Supreme Court of Canada seeking leave to appeal this decision. We expect the Supreme Court of Canada to render its decision on the application for leave to appeal by the end of the first half of 2015.

The approximate $55 million paid to the Ontario tax authorities in 2008, related to the reassessed taxation years, will continue to be reflected as a long-term receivable by Precision until this matter is fully resolved.

LIQUIDITY AND CAPITAL RESOURCES

The oilfield services business is inherently cyclical in nature. To manage this, we focus on maintaining a strong balance sheet so we have the financial flexibility we need to continue to manage our growth and cash flow, regardless of where we are in the business cycle.

We apply a disciplined approach to managing and tracking results of our operations to keep costs down. We maintain a variable cost structure so we can be responsive to changes in demand.

Our maintenance capital expenditures are tightly governed by and highly responsive to activity levels with additional cost savings leverage provided through our internal manufacturing and supply divisions. Term contracts on expansion capital for new-build rig programs provide more certainty of future revenues and return on our capital investments.

Liquidity

In June 2014 we issued US$400 million of 5.25% Senior Notes due in 2024 in a private offering. The Notes are guaranteed on a senior unsecured basis by current and future U.S. and Canadian subsidiaries that also guarantee our revolving credit facility and certain other indebtedness. We expect to use the net proceeds from this placement for general corporate purposes, including building new drilling rigs.

In addition, we amended our credit agreement governing our revolving credit facility to, among other things, voluntarily reduce the size of the revolving credit facility from US$850 million to US$650 million and extend the maturity to September 3, 2019.

In addition to a cash balance of $558 million as at September 30, 2014, we had available capacity of $759 million under our secured facilities.

As at September 30, 2014 we had $1,825 million outstanding under our senior unsecured notes.

Amount	Availability	Used for	Maturity
Senior facility (secured)
US$650 million (extendible, revolving term credit facility with US$250 million accordion feature)	Drawn US$26 million in outstanding letters of credit	General corporate purposes	June 3, 2019
Operating facilities (secured)
$40 million	Undrawn, except $17 million in outstanding letters of credit	Letters of credit and general corporate purposes
US$15 million	Undrawn	Short term working capital requirements
Demand letter of credit facility (secured)
US$25 million	Undrawn, except US$8 million in outstanding letters of credit	Letters of credit
Senior notes (unsecured)
$200 million	Fully drawn	Debt repayment	March 15, 2019
US$650 million	Fully drawn	Debt repayment and general corporate purposes	November 15, 2020
US$400 million	Fully drawn	Capital expenditures and general corporate purposes	December 15, 2021
US$400 million	Fully drawn	Capital expenditures and general corporate purposes	November 15, 2024

Our secured facility includes financial ratio covenants that are tested quarterly; we are compliant with these covenants and expect to remain compliant.

The current blended cash interest cost of our debt is approximately 6.2%.

Hedge of investments in U.S. operations

We have designated a portion of our U.S. dollar denominated long-term debt as a hedge of our investment in our operations in the U.S. To be accounted for as a hedge, the foreign currency denominated long-term debt must be designated and documented as such and must be effective at inception and on an ongoing basis. We recognize the effective amount of this hedge (net of tax) in other comprehensive income. We recognize ineffective amounts (if any) in earnings.

QUARTERLY FINANCIAL SUMMARY

(Stated in thousands of Canadian dollars, except per share amounts)

	2013		2014
Quarters ended	December 31		March 31		June 30			September 30
Revenue		566,909		672,249		475,174			584,590
Adjusted EBITDA(1)		197,744		237,274		129,695			199,390
Net earnings (loss):		67,921		101,557		(7,174	)		52,813
Per basic share		0.24		0.35		(0.02	)		0.18
Per diluted share		0.24		0.35		(0.02	)		0.18
Funds provided by operations(1)		155,816		231,393		97,805			196,217
Cash provided by operations		94,452		170,127		228,412			146,733
Dividends paid per share		0.06		0.06		0.06			0.06

	2012			2013
Quarters ended	December 31			March 31		June 30		September 30
Revenue		533,948			595,720		378,898		488,450
Adjusted EBITDA(1)		177,026			215,181		88,248		137,660
Net earnings (loss):		(116,339	)		93,313		473		29,443
Per basic share		(0.42	)		0.34		0.00		0.11
Per diluted share		(0.42	)		0.33		0.00		0.10
Funds provided by operations(1)		142,576			144,682		33,791		127,684
Cash provided by operations		136,317			62,948		182,345		88,341
Dividends paid per share		0.05			0.05		0.05		0.05

(1) See “ADDITIONAL GAAP MEASURES”.

ADDITIONAL GAAP MEASURES

We reference Generally Accepted Accounting Principles (GAAP) measures that are not defined terms under International Financial Reporting Standards to assess performance because we believe they provide useful supplemental information to investors.

Adjusted EBITDA

We believe that adjusted EBITDA (earnings before income taxes, financing charges, foreign exchange, and depreciation and amortization) as reported in the Consolidated Statement of Earnings is a useful measure, because it gives an indication of the results from our principal business activities prior to consideration of how our activities are financed and the impact of foreign exchange, taxation and non-cash depreciation and amortization charges.

Operating Earnings

We believe that operating earnings, as reported in the Consolidated Statements of Earnings, is a useful measure because it provides an indication of the results of our principal business activities before consideration of how those activities are financed and the impact of foreign exchange and taxation.

Funds Provided by Operations

We believe that funds provided by operations, as reported in the Consolidated Statements of Cash Flow is a useful measure because it provides an indication of the funds our principal business activities generate prior to consideration of working capital, which is primarily made up of highly liquid balances.

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION AND STATEMENTS

Certain statements contained in this report, including statements that contain words such as "could", "should", "can", "anticipate", "estimate", "intend", "plan", "expect", "believe", "will", "may", "continue", "project", "potential" and similar expressions and statements relating to matters that are not historical facts constitute "forward‐looking information" within the meaning of applicable Canadian securities legislation and "forward‐looking statements" within the meaning of the "safe harbor" provisions of the United States Private Securities Litigation Reform Act of 1995 (collectively, "forward‐looking information and statements").

In particular, forward looking information and statements include, but are not limited to, the following:

the payment of our declared quarterly dividend;

our new-build rig program including the timing on the delivery and number of new build rigs to be deployed to Canada, the U.S. and internationally;

the continued development of Canadian LNG and our expectations in becoming a key player in the sector;

our expectations for becoming a leader in integrated directional drilling capabilities;

our expectations regarding continuing growth internationally including the commencement of operations in Georgia;

our enhanced operational capabilities due to the startup of our recently-completed Nisku technical support centre;

the accounting effect on our assets as a result of the change in depreciation calculation from per unit to a straight-line basis;

expected volatility on uncontracted rigs as commodity prices fluctuate;

our ability to react to customers’ spending plans as a result of the recent decline in oil prices;

our capital expenditure plans including the amounts allocated for expansion capital, sustaining and infrastructure expenditures and rig upgrades;

the number of rigs we expect to upgrade;

the outcome of the tax appeal proceedings involving one of our subsidiaries;

the expected use of the net proceeds from our 2014 Senior Notes offering; and

our expectations regarding our ability to remain compliant with our financial ratio covenants under our secured facility.

These forward‐looking information and statements are based on certain assumptions and analysis made by Precision in light of our experience and our perception of historical trends, current conditions and expected future developments as well as other factors we believe are appropriate in the circumstances. These include, among other things:

our ability to continue to make advances in drilling and completion techniques and make efficiency gains;

continued drilling demand in Canada, the U.S., and our target international markets;

continued market demand for our rigs as result of the investments we have made in our fleet;

increasing demand for integrated directional drilling capabilities;

the status of current negotiations with our customers;

the economic viability of unconventional North American oil and gas plays including the growing potential of LNG export development in Canada; and

the general stability of the economic and political environment in the jurisdictions where we operate;

Undue reliance should not be placed on forward-looking information and statements. Whether actual results, performance or achievements will conform to our expectations and predictions is subject to a number of known and unknown risks and uncertainties which could cause actual results to differ materially from our expectations. Such risks and uncertainties include, but are not limited to:

volatility in the price and demand for oil and natural gas;

fluctuations in the demand for contract drilling, well servicing and ancillary oilfield services and its impact on customer spending;

the risks associated with our investments in capital assets and changing technology;

shortages, delays and interruptions in the delivery of equipment, supplies and other key inputs;

the effects of seasonal and weather conditions on operations and facilities;

the availability of qualified personnel and management;

the existence of competitive operating risks inherent in our businesses;

changes in environmental and safety rules or regulations including increased regulatory burden on horizontal drilling and hydraulic fracturing;

terrorism, social, civil and political unrest in the foreign jurisdictions where we operate;

fluctuations in foreign exchange, interest rates and tax rates; and

other unforeseen conditions which could impact the use of services supplied by Precision and Precision’s ability to respond to such conditions.

Readers are cautioned that the forgoing list of risk factors is not exhaustive. Additional information on these and other factors that could affect our business, operations or financial results are included in reports on file with applicable securities regulatory authorities, including but not limited to Precision’s Annual Information Form for the year ended December 31, 2013, which may be accessed on Precision’s SEDAR profile at www.sedar.com or under Precision’s EDGAR profile at www.sec.gov. The forward-looking statements contained in this news release are made as of the date hereof and Precision undertakes no obligation to update publicly or revise any forward-looking statements or information, whether as a result of new information, future events or otherwise, unless so required by applicable securities laws.

Exhibit 99.2

INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (UNAUDITED)

(Stated in thousands of Canadian dollars)	September 30, 2014		December 31, 2013
ASSETS
Current assets:
Cash	$	558,091	$	80,606
Accounts receivable		547,228		549,697
Inventory		13,517		12,378

Total current assets		1,118,836		642,681
Non-current assets:
Income tax receivable		58,435		58,435
Property, plant and equipment		3,823,053		3,561,734
Intangibles		3,399		3,917
Goodwill		313,858		312,356
Total non-current assets		4,198,745		3,936,442
Total assets	$	5,317,581	$	4,579,123

LIABILITIES AND EQUITY
Current liabilities:
Accounts payable and accrued liabilities	$	420,760	$	332,838
Income tax payable		4,830		4,060
Total current liabilities		425,590		336,898
Non-current liabilities:
Share based compensation (Note 7)		19,858		14,431
Provisions and other		16,990		17,836
Long-term debt (Note 3)		1,794,319		1,323,268
Deferred income taxes		516,740		487,347
Total non-current liabilities		2,347,907		1,842,882
Shareholders’ equity:
Shareholders’ capital (Note 5)		2,315,163		2,305,227
Contributed surplus		30,177		29,175
Retained earnings		182,966		88,416
Accumulated other comprehensive income (loss) (Note 6)		15,778		(23,475	)
Total shareholders’ equity		2,544,084		2,399,343
Total liabilities and shareholders’ equity	$	5,317,581	$	4,579,123

See accompanying notes to interim consolidated financial statements.

INTERIM CONSOLIDATED STATEMENTS OF EARNINGS (UNAUDITED)

	Three months ended September 30,					Nine months ended September 30,
(Stated in thousands of Canadian dollars, except per share amounts)	2014		2013			2014			2013
Revenue	$	584,590	$	488,450		$	1,732,013		$	1,463,068

Expenses:
Operating		347,710		312,550			1,047,148			913,157
General and administrative		37,490		38,240			118,506			108,822
Earnings before income taxes, finance charges, foreign exchange and depreciation and amortization		199,390		137,660			566,359			441,089
Depreciation and amortization (Note 2(c))		107,537		85,544			319,165			243,017
Operating earnings		91,853		52,116			247,194			198,072
Foreign exchange		1,812		2,884			(2,115	)		(5,425	)
Finance charges (Note 8)		29,239		23,411			79,233			69,920
Earnings before income taxes		60,802		25,821			170,076			133,577
Income taxes: (Note 4)
Current		1,335		9,786			6,983			30,336
Deferred		6,654		(13,408	)		15,897			(19,988	)
		7,989		(3,622	)		22,880			10,348
Net earnings	$	52,813	$	29,443		$	147,196		$	123,229
Net earnings per share: (Note 9)
Basic	$	0.18	$	0.11		$	0.50		$	0.45
Diluted	$	0.18	$	0.10		$	0.50		$	0.43

See accompanying notes to interim consolidated financial statements.

INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED)

	Three months ended September 30,						Nine months ended September 30,
(Stated in thousands of Canadian dollars)	2014			2013			2014			2013
Net earnings	$	52,813		$	29,443		$	147,196		$	123,229
Unrealized gain (loss) on translation of assets and liabilities of operations denominated in foreign currency		93,930			(36,460	)		99,313			51,415
Foreign exchange gain (loss) on net investment hedge with U.S. denominated debt, net of tax		(55,860	)		23,835			(60,060	)		(35,280	)
Comprehensive income	$	90,883		$	16,818		$	186,449		$	139,364

See accompanying notes to interim consolidated financial statements.

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOW (UNAUDITED)

	Three months ended September 30,						Nine months ended September 30,
(Stated in thousands of Canadian dollars)	2014			2013			2014			2013
Cash provided by (used in):
Operations:
Net earnings	$	52,813		$	29,443		$	147,196		$	123,229
Adjustments for:
Long-term compensation plans		1,950			5,720			20,741			16,477
Depreciation and amortization		107,537			85,544			319,165			243,017
Foreign exchange		1,183			4,035			(1,126	)		(4,513	)
Finance charges		29,239			23,411			79,233			69,920
Income taxes		7,989			(3,622	)		22,880			10,348
Other		(1,168	)		(1,571	)		(3,096	)		(409	)
Income taxes paid		(1,218	)		(7,951	)		(14,087	)		(102,675	)
Income taxes recovered		5,060			127			8,414			2,087
Interest paid		(7,588	)		(7,600	)		(54,558	)		(51,880	)
Interest received		420			148			653			556
Funds provided by operations		196,217			127,684			525,415			306,157
Changes in non-cash working capital balances		(49,484	)		(39,343	)		19,857			27,477
		146,733			88,341			545,272			333,634
Investments:
Purchase of property, plant and equipment		(237,587	)		(145,920	)		(518,440	)		(412,762	)
Proceeds on sale of property, plant and equipment		31,286			3,335			48,522			10,021
Changes in non-cash working capital balances		35,282			11,476			35,586			16,443
		(171,019	)		(131,109	)		(434,332	)		(386,298	)
Financing:
Increase in long-term debt		–			15,000			436,600			15,000
Repayment of long-term debt		–			–			(30,670	)		–
Debt issue costs		–			(883	)		(10,166	)		(883	)
Dividends paid		(17,566	)		(13,838	)		(52,646	)		(41,495	)
Issuance of common shares on the exercise of options		733			1,434			6,836			2,154
		(16,833	)		1,713			349,954			(25,224	)
Effect of exchange rate changes on cash and cash equivalents		22,717			(4,524	)		16,591			6,935
Increase (decrease) in cash and cash equivalents		(18,402	)		(45,579	)		477,485			(70,953	)
Cash and cash equivalents, beginning of period		576,493			127,394			80,606			152,768
Cash and cash equivalents, end of period	$	558,091		$	81,815		$	558,091		$	81,815

See accompanying notes to interim consolidated financial statements.

INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED

(Stated in thousands of Canadian dollars)	Shareholders’ capital		Contributed surplus			Accumulated other comprehensive income (loss) (Note 6)			Retained earnings			Total equity
Balance at January 1, 2014	$	2,305,227	$	29,175		$	(23,475	)	$	88,416		$	2,399,343
Net earnings for the period		–		–			–			147,196			147,196
Other comprehensive income for the period		–		–			39,253			–			39,253
Dividends		–		–			–			(52,646	)		(52,646	)
Share options exercised (Note 5)		9,936		(3,100	)		–			–			6,836
Share based compensation expense (Note 7)		–		4,102			–			–			4,102
Balance at September 30, 2014	$	2,315,163	$	30,177		$	15,778		$	182,966		$	2,544,084

(Stated in thousands of Canadian dollars)	Shareholders’ capital		Contributed surplus			Accumulated other comprehensive income (loss)			Retained earnings (deficit)			Total equity
Balance at January 1, 2013	$	2,251,982	$	24,474		$	(60,535	)	$	(44,621	)	$	2,171,300
Net earnings for the period		–		–			–			123,229			123,229
Other comprehensive income for the period		–		–			16,135			–			16,135
Dividends		–		–			–			(41,495	)		(41,495	)
Issued on redemption of non-management director DSUs		1,238		(1,031	)								207
Share options exercised		3,297		(1,143	)		–			–			2,154
Share based compensation expense (Note 7)		–		5,172			–			–			5,172
Balance at September 30, 2013	$	2,256,517	$	27,472		$	(44,400	)	$	37,113		$	2,276,702

See accompanying notes to interim consolidated financial statements.

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

(Tabular amounts are stated in thousands of Canadian dollars except share numbers and per share amounts)

NOTE 1. DESCRIPTION OF BUSINESS

Precision Drilling Corporation (“Precision” or the “Corporation”) is incorporated under the laws of the Province of Alberta, Canada and is a provider of contract drilling and completion and production services primarily to oil and natural gas exploration and production companies in Canada, the United States and certain international locations. The address of the registered office is Suite 800, 525 - 8th Avenue S.W., Calgary, Alberta, Canada, T2P 1G1.

NOTE 2. BASIS OF PRESENTATION

(a) Statement of Compliance

These condensed consolidated interim financial statements have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting using accounting policies consistent with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board and interpretations of the International Financial Reporting Interpretations Committee. The condensed consolidated interim financial statements do not include all of the information required for full annual financial statements and should be read in conjunction with the consolidated financial statements of the Corporation as at and for the year ended December 31, 2013.

These condensed consolidated interim financial statements were prepared using accounting policies and methods of their application consistent with those used in the preparation of the Corporation’s consolidated audited annual financial statements for the year ended December 31, 2013 except for the adoption of the following new accounting standard. On January 1, 2014 Precision adopted IFRIC 21, Levies. The adoption of this standard had no material impact on the amounts recorded in these financial statements.

These condensed consolidated interim financial statements were approved by the Board of Directors on October 24, 2014.

(b) Seasonality

Precision has operations that are carried on in Canada which represent approximately 49% (2013 - 46%) of consolidated total assets as at September 30, 2014 and 45% (2013 - 50%) of consolidated revenue for the nine months ended September 30, 2014. The ability to move heavy equipment in Canadian oil and natural gas fields is dependent on weather conditions. As warm weather returns in the spring, the winter's frost comes out of the ground rendering many secondary roads incapable of supporting the weight of heavy equipment until they have thoroughly dried out. The duration of this “spring break-up” has a direct impact on Precision’s activity levels. In addition, many exploration and production areas in northern Canada are accessible only in winter months when the ground is frozen hard enough to support equipment. The timing of freeze up and spring break-up affects the ability to move equipment in and out of these areas. As a result, late March through May is traditionally Precision’s slowest time in this region.

Effective January 1, 2014, the Company changed the method for depreciating its drilling and service rig equipment from unit-of-production to straight-line. Precision believes that due to technological developments within the industry, straight-line depreciation better reflects the allocation of the cost of the assets over their expected lives. A summary of the new depreciation method for drilling and service rig equipment is as follows:

	Expected life	Salvage value	Basis of depreciation
Drilling rig equipment:
– Power & Tubulars	5 years	–	straight-line
– Dynamic	10 years	–	straight-line
– Structural	20 years	10%	straight-line
Service rig equipment	20 years	10%	straight-line

For the nine months ended September 30, 2014 the change in depreciation method resulted in $40.0 million of additional depreciation over what would have been expensed had the previous method been continued. The estimated additional depreciation expense for the year ending December 31, 2014 from this change is approximately $50.0 million.

NOTE 3. LONG-TERM DEBT

	September 30,			December 31,
	2014			2013
Secured revolving credit facility	$	–		$	29,781
Unsecured senior notes:
6.625% senior notes due 2020 (US$650 million)		728,520			691,340
6.5% senior notes due 2021 (US$400 million)		448,320			425,440
5.25% senior notes due 2024 (US$400 million)		448,320			–
6.5% senior notes due 2019		200,000			200,000
		1,825,160			1,346,561
Less net unamortized debt issue costs		(30,841	)		(23,293	)
	$	1,794,319		$	1,323,268

During June 2014, Precision issued US$400.0 million aggregate principal amount of 5.25% senior unsecured notes due 2024 (“5.25% Senior Notes due 2024”). These notes bear interest at a fixed rate of 5.25% per annum, and mature on November 15, 2024. Interest is payable semi-annually on May 15 and November 15 of each year, commencing on November 15, 2014.

The 5.25% Senior Notes due 2024 are unsecured, ranking equally with existing and future senior unsecured indebtedness, and have been guaranteed by current and future U.S. and Canadian subsidiaries that guaranteed the revolving credit facility. These notes contain certain covenants that limit Precision’s ability and the ability of certain subsidiaries to incur additional indebtedness and issue preferred stock; create liens; make restricted payments; create or permit to exist restrictions on the ability of Precision or certain subsidiaries to make certain payments and distributions; engage in amalgamations, mergers or consolidations; make certain dispositions and transfers of assets; and engage in transactions with affiliates. If the notes receive an investment grade rating by Standard & Poor’s or Moody’s Investors Service and Precision and its subsidiaries are not in default under the indenture governing the notes, then Precision will not be required to comply with particular covenants contained in the indenture.

Prior to May 15, 2017, Precision may redeem up to 35% of the 5.25% Senior Notes due 2024 with the net proceeds of certain equity offerings at a redemption price equal to 105.25% of the principal amount plus accrued interest. Prior to May 15, 2019, Precision may redeem these notes in whole or in part at 100.0% of their principal amount, plus accrued interest and the greater of 1.0% of the principal amount of the note to be redeemed and the excess, if any, of the present value of the May 15, 2019 redemption price plus required interest payments through May 15, 2019 (calculated using the United States Treasury rate plus 50 basis points) over the principal amount of the note. As well, Precision may redeem these notes in whole or in part at any time on or after May 15, 2019 and before May 15, 2022, at redemption prices ranging between 102.625% and 100.875% of their principal amount plus accrued interest. Any time on or after May 15, 2022 these notes can be redeemed for their principal amount plus accrued interest. Upon specified change of control events, each holder of a note will have the right to sell to Precision all or a portion of its notes at a purchase price in cash equal to 101% of the principal amount, plus accrued interest to the date of purchase.

In addition, Precision entered into an amendment to the credit agreement governing its secured revolving credit facility (the “Credit Agreement Amendment”). The Credit Agreement Amendment, among other things, (i) reduced the size of the revolving credit facility from US$850.0 million to US$650.0 million, (ii) extended the maturity from November 17, 2018 to June 3, 2019 and (iii) increased the maximum consolidated senior debt to EBITDA ratio from 3.0:1.0 to 3.5:1.0 for the first three fiscal quarters following a material acquisition that involves total consideration of more than 5% of Precision’s consolidated net tangible assets.

Long-term debt obligations at September 30, 2014 will mature as follows:

2019	$	200,000
Thereafter		1,625,160
	$	1,825,160

NOTE 4. INCOME TAXES

The provision for income taxes differs from that which would be expected by applying statutory Canadian income tax rates. A reconciliation of the difference is as follows:

	Three months ended September 30,						Nine months ended September 30,
	2014			2013			2014			2013
Earnings before income taxes	$	60,802		$	25,821		$	170,076		$	133,577
Federal and provincial statutory rates		25	%		25	%		25	%		25	%
Tax at statutory rates	$	15,200		$	6,455		$	42,519		$	33,394
Adjusted for the effect of:
Non-deductible expenses		813			1,174			2,090			3,253
Non-taxable capital gains		(52	)		(103	)		(128	)		(164	)
Income taxed at lower rates		(8,240	)		(8,558	)		(24,071	)		(21,127	)
Impact of foreign tax rates		(570	)		(3,777	)		(3,396	)		(4,658	)
Withholding taxes		918			635			2,954			1,724
Taxes related to prior years		–			3			–			8
Other		(80	)		549			2,912			(2,082	)
Income tax expense (recovery)	$	7,989		$	(3,622	)	$	22,880		$	10,348

NOTE 5. SHAREHOLDERS’ CAPITAL

	Number		Amount
Common shares
Balance December 31, 2013		291,979,671	$	2,305,227
Options exercised:
Cash consideration		798,684		6,836
Reclassification from contributed surplus		–		3,100
Balance September 30, 2014		292,778,355	$	2,315,163

NOTE 6. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

	Unrealized Foreign Currency Translation Gains		Foreign Exchange Loss on Net Investment Hedge			Accumulated Other Comprehensive Income (Loss)
Balance, December 31, 2013	$	48,330	$	(71,805	)	$	(23,475	)
Other comprehensive income (loss)		99,313		(60,060	)		39,253
Balance, September 30, 2014	$	147,643	$	(131,865	)	$	15,778

NOTE 7. SHARE BASED COMPENSATION PLANS

Liability Classified Plans

	Restricted Share Units(a)			Performance Share Units(a)			Share Appreciation Rights(b)			Non-Management Directors’ DSUs(c)		Total
Balance, December 31, 2013	$	13,538		$	12,962		$	246		$	1,854	$	28,600
Expensed during the period		11,879			10,777			17			1,108		23,781
Payments		(10,001	)		(4,339	)		(69	)		–		(14,409	)
Balance, September 30, 2014	$	15,416		$	19,400		$	194		$	2,962	$	37,972

Current	$	10,357		$	7,563		$	194		$	–	$	18,114
Long-term		5,059			11,837			–			2,962		19,858
	$	15,416		$	19,400		$	194		$	2,962	$	37,972

(a) Restricted Share Units and Performance Share Units

A summary of the activity under the restricted share unit (RSUs) and the performance share unit (PSUs) plans are presented below:

	RSUs Outstanding			PSUs Outstanding
December 31, 2013		2,113,495			2,437,928
Granted		1,331,743			1,686,238
Issued as a result of cash dividends		34,206			49,374
Redeemed		(961,699	)		(433,249	)
Forfeitures		(209,083	)		(257,857	)
September 30, 2014		2,308,662			3,482,434

(b) Share Appreciation Rights

A summary of the activity under the share appreciation rights plan is presented below:

	Outstanding			Range of Exercise Price (US$)		Weighted Average Exercise Price (US$)		Exercisable
December 31, 2013		588,162		$	9.26 – 17.38	$	14.71		588,162
Redeemed		(31,506	)		9.26 – 9.26		9.26
Forfeitures		(111,691	)		9.26 – 17.38		13.83
September 30, 2014		444,965		$	9.26 – 17.38	$	15.32		444,965

A summary of the activity under the non-management director deferred share unit plan is presented below:

	Outstanding
December 31, 2013		188,575
Granted		52,960
Issued as a result of cash dividends		2,878
September 30, 2014		244,413

Equity Settled Plans

(d) Non-Management Directors

Prior to January 1, 2012, Precision had a deferred share unit plan for non-management directors. Under the plan fully vested deferred share units were granted quarterly based upon an election by the non-management director to receive all or a portion of their compensation in deferred share units. These deferred share units are redeemable into an equal number of common shares any time after the director's retirement. A summary of the activity under this share based incentive plan is presented below:

Deferred Share Units	Outstanding
December 31, 2013		221,112
Issued as a result of cash dividends		3,106
September 30, 2014		224,218

(e) Option Plan

A summary of the activity under the option plan is presented below:

Canadian share options	Outstanding			Range of Exercise Price		Weighted Average Exercise Price		Exercisable
December 31, 2013		4,900,886		$	5.22 – 14.50	$	9.14		2,676,865
Granted		881,700			10.15 – 14.31		10.24
Exercised		(489,172	)		5.85 – 11.16		8.25
Forfeitures		(65,202	)		5.85 – 10.67		9.36
September 30, 2014		5,228,212		$	5.22 – 14.50	$	9.40		3,248,291

U.S. share options	Outstanding			Range of Exercise Price (US$)		Weighted Average Exercise Price (US$)		Exercisable
December 31, 2013		3,173,808		$	4.95 -15.21	$	9.32		1,438,335
Granted		827,300			9.18 – 9.18		9.18
Exercised		(309,512	)		4.95– 10.96		8.26
Forfeitures		(184,722	)		4.95 – 14.58		9.61
September 30, 2014		3,506,874		$	4.95 – 15.21	$	9.37		1,835,687

The per option weighted average fair value of the share options granted during 2014 was $3.17 estimated on the grant date using the Black-Scholes option pricing model with the following assumptions: average risk-free interest rate 1%, average expected life of four years, expected forfeiture rate of 5% and expected volatility of 46%. Included in net earnings for the three and nine months ended September 30, 2014 is an expense of $1.3 million (2013 - $1.6 million) and $4.1 million (2013 - $5.2 million), respectively.

NOTE 8. FINANCE CHARGES

	Three months ended September 30						Nine months ended September 30
	2014			2013			2014			2013
Interest:
Long-term debt	$	28,639		$	22,286		$	77,100		$	65,825
Other		55			78			330			1,192
Income		(406	)		(94	)		(714	)		(489	)
Amortization of debt issue costs		951			1,141			2,517			3,392
Finance charges	$	29,239		$	23,411		$	79,233		$	69,920

NOTE 9. PER SHARE AMOUNTS

The following tables reconcile the net earnings and weighted average shares outstanding used in computing basic and diluted earnings per share:

	Three months ended September 30,				Nine months ended September 30,
	2014		2013		2014		2013
Net earnings - basic and diluted	$	52,813	$	29,443	$	147,196	$	123,229

	Three months ended September 30,				Nine months ended September 30,
(Stated in thousands)		2014		2013		2014		2013
Weighted average shares outstanding – basic		292,757		276,794		292,445		276,638
Effect of share warrants		–		10,325		–		9,823
Effect of stock options and other equity compensation plans		1,183		1,052		767		991
Weighted average shares outstanding – diluted		293,940		288,171		293,212		287,452

NOTE 10. SEGMENTED INFORMATION

The Corporation operates primarily in Canada, the United States and certain international locations, in two industry segments; Contract Drilling Services and Completion and Production Services. Contract Drilling Services includes drilling rigs, directional drilling, procurement and distribution of oilfield supplies, and manufacture, sale and repair of drilling equipment. Completion and Production Services includes service rigs, snubbing units, coil tubing services, oilfield equipment rental, camp and catering services, and wastewater treatment units.

Three months ended September 30, 2014	Contract Drilling Services		Completion and Production Services		Corporate and Other			Inter-Segment Eliminations			Total
Revenue	$	502,596	$	84,539	$	–		$	(2,545	)	$	584,590
Operating earnings		106,247		6,439		(20,833	)		–			91,853
Depreciation and amortization		94,618		10,911		2,008			–			107,537
Total assets		4,159,253		590,107		568,221			–			5,317,581
Goodwill		201,719		112,139		–			–			313,858
Capital expenditures		227,629		7,329		2,629			–			237,587

Three months ended September 30, 2013	Contract Drilling Services		Completion and Production Services		Corporate and Other			Inter-Segment Eliminations			Total
Revenue	$	411,987	$	78,960	$	–		$	(2,497	)	$	488,450
Operating earnings		69,212		4,375		(21,471	)		–			52,116
Depreciation and amortization		75,421		7,988		2,135			–			85,544
Total assets		3,684,849		588,070		151,494			–			4,424,413
Goodwill		199,296		112,139		–			–			311,435
Capital expenditures		114,930		29,910		1,080			–			145,920

Nine months ended September 30, 2014	Contract Drilling Services		Completion and Production Services		Corporate and Other			Inter-Segment Eliminations			Total
Revenue	$	1,485,400	$	254,112	$	–		$	(7,499	)	$	1,732,013
Operating earnings		309,960		8,168		(70,934	)		–			247,194
Depreciation and amortization		279,094		33,772		6,299			–			319,165
Total assets		4,159,253		590,107		568,221			–			5,317,581
Goodwill		201,719		112,139		–			–			313,858
Capital expenditures		495,576		16,575		6,289			–			518,440

Nine months ended September 30, 2013	Contract Drilling Services		Completion and Production Services		Corporate and Other			Inter-Segment Eliminations			Total
Revenue	$	1,235,561	$	237,968	$	–		$	(10,461	)	$	1,463,068
Operating earnings		240,863		20,465		(63,256	)		–			198,072
Depreciation and amortization		212,530		24,306		6,181			–			243,017
Total assets		3,684,849		588,070		151,494			–			4,424,413
Goodwill		199,296		112,139		–			–			311,435
Capital expenditures		338,711		70,825		3,226			–			412,762

The Corporation’s operations are carried on in the following geographic locations:

Three months ended September 30, 2014	Canada		United States		International		Inter-Segment Eliminations			Total
Revenue	$	259,493	$	276,903	$	55,250	$	(7,056	)	$	584,590
Total assets		2,605,625		2,146,133		565,823		–			5,317,581

Three months ended September 30, 2013	Canada		United States		International		Inter-Segment Eliminations			Total
Revenue	$	237,252	$	217,753	$	37,538	$	(4,093	)	$	488,450
Total assets		2,048,774		1,955,423		420,216		–			4,424,413

Nine months ended September 30, 2014	Canada		United States		International		Inter-Segment Eliminations			Total
Revenue	$	787,551	$	813,718	$	143,757	$	(13,013	)	$	1,732,013
Total assets		2,605,625		2,146,133		565,823		–			5,317,581

Nine months ended September 30, 2013	Canada		United States		International		Inter-Segment Eliminations			Total
Revenue	$	727,055	$	652,537	$	90,978	$	(7,502	)	$	1,463,068
Total assets		2,048,774		1,955,423		420,216		–			4,424,413

NOTE 11. FAIR VALUES OF FINANCIAL INSTRUMENTS

The carrying value of cash, accounts receivable, and accounts payable and accrued liabilities approximate their fair value due to the relatively short period to maturity of the instruments. The fair value of the unsecured senior notes at September 30, 2014 was approximately $1,893 million (December 31, 2013 - $1,403 million).

Financial assets and liabilities recorded or disclosed at fair value in the consolidated balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Hierarchical levels are based on the amount of subjectivity associated with the inputs in the fair determination and are as follows:

Level I—Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.

Level II—Inputs (other than quoted prices included in Level I) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life.

Level III—Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model.

The estimated fair value of unsecured senior notes is based on level II inputs. The fair value is estimated considering the risk free interest rates on government debt instruments of similar maturities, adjusted for estimated credit risk, industry risk and market risk premiums.

SHAREHOLDER INFORMATION	CORPORATE INFORMATION

STOCK EXCHANGE LISTINGS	DIRECTORS
Shares of Precision Drilling Corporation are listed on the
Toronto Stock Exchange under the trading symbol PD and	William T. Donovan
on the New York Stock Exchange under the trading symbol PDS.	Brian J. Gibson
	Allen R. Hagerman, FCA
TRANSFER AGENT AND REGISTRAR	Catherine J. Hughes
Computershare Trust Company of Canada	Stephen J.J. Letwin
Calgary, Alberta	Kevin O. Meyers
	Patrick M. Murray
TRANSFER POINT	Kevin A. Neveu
Computershare Trust Company NA	Robert L. Phillips
Denver, Colorado
	OFFICERS
Q3 2014 TRADING PROFILE
Toronto (TSX: PD)	Kevin A. Neveu
High: $15.65	President and Chief Executive Officer
Low: $11.58
Close: $12.09	Joanne L. Alexander
Volume Traded: 63,681,320	Senior Vice President, General Counsel and Corporate Secretary

New York (NYSE: PDS)	Niels Espeland
High: US$14.65	President, International Operations
Low: US$10.50
Close: US$10.79	Douglas B. Evasiuk
Volume Traded: 97,276,100	Senior Vice President, Sales and Marketing

ACCOUNT QUESTIONS	Kenneth J. Haddad
Precision’s Transfer Agent can help you with a variety of shareholder related services, including:	Senior Vice President, Business Development

● change of address	Robert J. McNally
● lost unit certificates	Executive Vice President and Chief Financial Officer
● transfer of shares to another person
● estate settlement	Darren J. Ruhr
	Senior Vice President, Corporate Services
Computershare Trust Company of Canada
100 University Avenue	Gene C. Stahl
9th Floor, North Tower	President, Drilling Operations
Toronto, Ontario M5J 2Y1
Canada	Douglas J. Strong
	President, Completion and Production Services
1-800-564-6253 (toll free in Canada and the United States)
1-514-982-7555 (international direct dialing)	AUDITORS
Email: service@computershare.com	KPMG LLP
	Calgary, Alberta
ONLINE INFORMATION
To receive news releases by email, or to view this interim	HEAD OFFICE
report online, please visit Precision’s website at	Suite 800, 525-8th Avenue SW
www.precisiondrilling.com and refer to the Investor	Calgary, Alberta, Canada T2P 1G1
Relations section. Additional information relating to	Telephone: 403-716-4500
Precision, including the Annual Information Form, Annual	Facsimile: 403-264-0251
Report and Management Information Circular has been	Email: info@precisiondrilling.com
filed with SEDAR and is available at www.sedar.com.	www.precisiondrilling.com

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