Hmmm. The worldwide standard barrel of oil is 42 US gallons, not 45 Imperial gallons. As I recall, an Imperial gallon is about 1.2 US gallons, so that would be about 35 Imperials rather than 45.
Don't know about Canada, but in the US taxes account for around 35-40 cents per gallon (varies by state and locality) and distributors and retailers acount for a substantial portion of the total retail price. Everybody who handles a product has to make a buck.
Still expensive, though, no natter how you do the arithmetic.
2004 American Tradition; 2014 Buick LaCRosse
Homebase in the Ocala Nat'l Forest near Ocala, FL