I think you're correct that with these emissions from our exported fuels we don't have to account for them as per the rules of the Paris Agreement. However, that should not mean that we shouldn't care about these emissions, because they're important. The total emissions from our exported fuels are actually larger than all of the emissions happening on the territory of what is currently called Canada.
They're extremely important to consider. The cap should consider these emissions. In jargon, we call these scope 3 emissions.