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Fuels refining is an integral component of Canada’s oil and gas value chain. Refineries are the crucial manufacturing intermediary between crude oil and refined products. Canada has 18 refineries located in eight provinces with a total capacity to refine 2 million barrels per day (bpd). They contribute $2.5 billion in direct GDP and employ 17,500 Canadians. Annual capital investment averaged $2.8 billioni between 2005 and 2009, with an average rate of return of 11.6 percent over the same period.