3 The covered industrial activity for a facility is any of the following activities:
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[...]
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(b) for a petroleum refinery, the processing of crude oil, including bitumen, heavy crude oil, light crude oil and synthetic crude oil or secondary petroleum products;
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(c) for any other facility,
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[...]
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(iv) the extraction, processing and production of bitumen or crude oil,
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(v) the upgrading of bitumen or heavy oil to produce synthetic crude oil,
