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TABLE
(a) extraction, processing and production of light crude oil (having a density of less than 940 kg/m3 at 15°C)
(b) extraction, processing and production of bitumen or other heavy crude oil (having a density greater than or equal to 940 kg/m3 at 15°C)
(a) refining of crude oil, including bitumen, heavy crude oil, light crude oil or synthetic crude oil
Surface mining of oil sands and extraction of bitumen
(2) A finished product referred to in paragraph (1)(b) does not include pulping liquor, wood waste, non-condensable gases, sludge, tall oil, turpentine, biogas, steam, water or products that are used in the production process.
(2) For the purposes of the description of B in subsection (1), the quantity of CO2 may only be included in that description if it has been included in the description of A and has been permanently stored in a storage project that meets the following criteria:
(a) the geological site into which the CO2 is injected is
(ii) a depleted oil reservoir for the purpose of enhanced oil recovery; and