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> I suppose people who has to eat and stay warm.

No, it's pretty much a giveaway to Eastern Canada, which is the only part of Canada that uses heating fuel widely. Quebec uses electricity for heating, and the rest of Canada uses natural gas.

The fertilizer exemption is a protectionist measure. Fertilizer production produces massive amounts of carbon. If Canada taxed carbon on domestically produced fertilizer but not on foreign produced fertilizer it'd kill local fertilizer production for little benefit. The right solution is a carbon tariff at the border, but that's really hard to do unilaterally so we have the fertilizer exemption instead.




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