CO2e is Carbon Dioxide equivalent. Your 45% upper limit is pulled from the Moose Jaw Times article and is far beyond the general consensus of 5-20% (or so). As you can see from the chart, both well to tank and tank to wheels are displayed and I mention the tank to wheels is consistent across the board.
The diagram I provided shows about 2-10%. This is, of course, a factor of the type of oil (eg. Saudi oil is light, US crudes are heavier). So, yes if you take the lightest of light crudes you could likely come up with a number near 20%. If you take the heavier crudes, the differential decreases significantly.
So far, all of these numbers should consider the well to tank model,.. If not, then they are not using the conventional method of comparison. As stated earlier, the final burning of the fuel produces the same emissions regardless of fuel type.
If CERA is considered biased, why isn't a random range of 10 to 45% presented in the Moose Jaw Times approached with some caution?
It may look much closer, but you need to look at the relative differences. Light crude is 30% less than Coal. If we were comparing the proper factors, crude bitumen would still be 15% less than coal. Using the original analogy, light crude is just as bad as coal, if not equivalent!
However, this is the tank to wheel comparison and, as we've discussed, it is exactly the same for crude no matter what the source. It is the well to tank comparison that shows where crude bitumen processing increases emissions from 5-20%.
This is why his remarks (there are others) are inflammatory. They fall closer to fiction than fact.