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.
I have no objection to that when considering country responsibilities - just don’t then count it again when the individual buys it.