mj ervin & associates table of contents list figures ________________________________ _____________________ i tables ______________________ ii executive summary _______________ iii introduction _______________________ 1 background study overview 2 report format and conventions acknowledgments part a pump price margin model ____ 4 an the competitiveness in motion 5 canada s petroleum industry upstream downstream 7 8 refining 9 marketing 12 taxation on products 14 b structure retail sub sector ________ 16 integrated view 17 gasoline 19 demand 23 national outlet representation 24 modes 25 throughput 28 ancillary services 29 c historical trend analysis 30 consumer index key history 31 32 vs us 34 rack 35 36 d selected markets ______ 38 methodology market findings 42 by competitive