According the CPC, the government has listed CO2 as a "toxic substance" by Order in Council, clearing the way for a carbon tax.
Bob Mills says in a release:
“It is clear to anyone watching this government’s ridiculous and expensive Kyoto fiasco that a viable implementation plan never existed. The Liberal government has committed tens of billions of dollars with no guarantee that Kyoto targets will be met. And now they are imposing a hefty carbon tax on large industries that will have a trickle down effect on consumers. The faster we can put this phony government out of its misery the better off Canadians and the environment will be,” finished Mills.