Okay.
I too consider the Trans Mountain project as an industry subsidy, insofar as the construction costs are at least four times as high as they ought to have been at the outset. The government paid an initial instalment of $10 billion. It was then announced that the private sector would be raising another $10 billion, but with a loan guarantee, to give protection to creditors. It's therefore a subsidy in the form of protection against the credit risk. That's a policy decision about an economic intervention the government can make, but it's important to acknowledge that it's a subsidy.
The fees that oil extraction companies pay to deliver their products also needs to be examined. Subcontracts have been arranged for $4 billion to $6 billion projects, not for $20 billion projects. The government is therefore going to have to pay the difference. If the oil pipeline is ever completed, the oil flowing through it will have to be subsidized because the price being paid by the oil extraction companies will not reflect the actual cost of building the infrastructure. That makes it a directs export subsidy.
Here again, it's a decision that a government can make, but it needs to admit to having made it.