Sure, you're right. But the Canadians were so naive. Almost every signatory got some kind of concession or dodge to ease compliance, except Canada which so far as I can tell gets to pay full retail.
Naivete is a cultural trait of Canada as is subservience and timidity. But Canadians are more interested in APPEARING to make a difference in the world than actually doing it. That's why Canada is so gung-ho on UN peacekeeping. The can brag about belonging without having to spend the $$$ and lives to actually make a difference. Same with Kyoto. Canadians are hoping that it will eliminate CO2 without having to suffer lifestyle wise. They plan on buying emissions credits on the Chicago Climate Exchange using that $10 billion. www.chicagoclimatex.com (count on Americans to make a buck off of Canada's "moral values", haha)
Anyways, almost all gasoline taxes collected by the feds doesn't actually go to transportation spending, unlike the US. It goes into general fund. ($0.10/L + 7% GST or $0.31/Gallon US + 7% Goods and Services Tax)
They will probably call this scam, the enviromental tax before long.