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Canada doesn't count emissions from oil and gas exports. So we did
(newsinteractives.cbc.ca)
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It's only double counted in a situation where you're actually counting both sides. This is a Canadian study published by a Canadian outlet about the impacts of Canadian policy.
They're not trying to balance the books, so to speak, they're evaluating transactions on a single account.
Yes, but if you are considering Canada carbon you can't include both everything they sell and everything they import. The earth is a closed system.
If you want to assess Canadas impact you can't include impacts other countries have- thats their impact and your making Canada response for them. You could, and should, include net exports of fuel.