CP's numbers as stated to the SEC clearly show that they sold Alaskan oil at over $100/barrel. Are they that much better than BP and Exxon? LOLOL. Are they telling the SEC and the State of Alaska different stories? That would certainly be major news.
Yes they did. You may also want to consider the Alaskan fiscal calendar is not the same as the SEC.
..the State of Alaska's fiscal year, which is July 1 through June 30
http://www.commerce.state.ak.us/dca/logon/finmgt/finmgt-budget.htm
A six month slide from Jan 2011 to July 2010 makes quite a dollar difference in oil.
Jan 2011 = $83.68
July 2010 = $68.51
http://www.eia.gov/dnav/pet/hist/LeafHandler.ashx?n=PET&s=F005071__3&f=M