EXHIBIT 99.2



        CERTIFICATION PURSUANT TO RULE 13A-14 OR 15D-14 OF THE SECURITIES
            EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302
                        OF THE SARBANES-OXLEY ACT OF 2002



I, Dale E. Tremblay certify that:

1.     I have reviewed this annual report on Form 40-F of Precision Drilling
       Corporation;

2.     Based on my knowledge, this report does not contain any untrue statement
       of a material fact or omit to state a material fact necessary to make the
       statements made, in light of the circumstances under which such
       statements were made, not misleading with respect to the period covered
       by this report;

3.     Based on my knowledge, the financial statements, and other financial
       information included in this report, fairly present in all material
       respects the financial condition, results of operations and cash flows of
       the issuer as of, and for, the periods presented in this report;

4.     The issuer's other certifying officer and I are responsible for
       establishing and maintaining disclosure controls and procedures (as
       defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the issuer and
       have:

       (a)    Designed such disclosure controls and procedures, or caused such
              disclosure controls and procedures to be designed under our
              supervision, to ensure that material information relating to the
              issuer, including its consolidated subsidiaries, is made known to
              us by others within those entities, particularly during the period
              in which this report is being prepared;

       (b)    Evaluated the effectiveness of the issuer's disclosure controls
              and procedures and presented in this report our conclusions about
              the effectiveness of the disclosure controls and procedures, as of
              the end of the period covered by this report based on such
              evaluation; and

       (c)    Disclosed in this report any change in the issuer's internal
              control over financial reporting that occurred during the period
              covered by the annual report that has materially affected, or is
              reasonably likely to materially affect, the issuer's internal
              control over financial reporting; and

5.     The issuer's other certifying officer and I have disclosed, based on our
       most recent evaluation of internal control over financial reporting, to
       the issuer's auditors and the audit committee of the issuer's board of
       directors (or persons performing the equivalent function):

       (a)    All significant deficiencies and material weaknesses in the design
              or operation of internal control over financial reporting which
              are reasonably likely to adversely affect the issuer's ability to
              record, process, summarize and report financial information; and

       (b)    Any fraud, whether or not material, that involves management or
              other employees who have a significant role in the issuer's
              internal control over financial reporting.



Dated:   March 29, 2005

                                                   /S/ DALE E. TREMBLAY
                                                   --------------------

                                                   Dale E. Tremblay
                                                   Senior Vice-President &
                                                   Chief Financial Officer
                                                   (Principal Financial Officer)


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