As Canada’s oil patch grapples with a price shock, pipeline delays and rising tax rates, the federal election could add another barrier to recovery by reining in a key incentive for development of new wells. Two of the three major parties jostling for power in the Oct. 19 vote are campaigning against “fossil fuel subsidies” and propose tightening the rules for a tax deduction that allows oil-and-gas producers to write off exploration costs against profits entirely in the year they’re incurred. Justin Trudeau’s Liberals and Tom Mulcair’s New Democratic Party would both restrict use of the Canadian Exploration Expenses (CEE) deduction, which Prime Minister Stephen Harper’s Conservatives expanded in their pre-election budget. […]