I'm happy to engage in this discussion.
I'll start with the subsidy discussion and then perhaps we can get into the market access, some of those competitiveness challenges, if you will.
I certainly appreciate the subsidy discussion. It's a good opportunity to really understand the various issues. As far back as 2000, the federal government has been examining whether fossil fuel producers receive preferable tax treatment when compared to, say, the renewable sector. In particular, the commissioner of the environment and sustainable development at the time concluded:
Overall, we found that with a few exceptions, federal government support today for the energy investments, including support through the tax system, does not particularly favour the non-renewable sector over the renewable.
However, there is the G20 commitment, in 2009, to eliminate inefficient fossil fuel subsidies that “encourage wasteful consumption” and “impede investment” in energy sources.
There are two components to that. The first is the wasteful consumption and that really focuses on subsidies to consume. Canada doesn't have subsidies to consume. In fact, Canada does the opposite. They tax consumption of fossil fuels at the consumer level. The G20 commitment looked more closely at the consumption side of things. We've looked at IEA numbers and ranked countries from consumption subsidies. Canada isn't even on the list. There is one that's interestingly on the list, which is Argentina, which is ninth, so with the joint audit of subsidies with Canada and Argentina, it will be interesting to see the results that come from that.
That said, there's the other side of this subsidy piece, which is “impede investment in clean energy resources”. Evidence from this government has indicated that tax measures for renewables, such as accelerated capital cost allowance and measures for deducting intangible capital have received expansions and extensions for the clean resource sector in 2012, 2013, 2014, 2016 and 2018. That side of things, where we're talking about impeding investment in clean energy resources, we don't think applies in this instance, largely as a result of government's overt actions to support.
Looking at the oil and gas sector, despite the 2000 report from the federal government, you see we have examined federal government tax reforms over the last number of years and have identified 11 specific tax measures that were removed from 2003 to 2017, including the budget last year, which was the year of reforms to the CDE program. As a result—