Summary: For the first 50 weeks of 2021 compared with the same period in 2020: • U.S. total rail traffic clocked in at 25,336,972 units, up 5.9%; • Canadian total rail traffic reached 7,323,349 units, up 1%; and • Mexican total rail traffic climbed to 1,820,084 units, up 4.3%. Source - https://www.progressiverailroading.com/rail_industry_trends/news/Week-50-Intermodal-still-a-drag-on-US-rail-volume--65518# 1. Rail accidents - https://www.railcan.ca/news/rail-trends-2021-an-unprecedented-year/ 2. ESG and CN - https://sustainablebiz.ca/cn-rail-earns-a-sustainability-non-profit-cdp/ 3. Rail volumes - https://sustainablebiz.ca/cn-rail-earns-a-sustainability-non-profit-cdp/ 4. China - https://qz.com/2102636/supply-chain-chaos-spurs-china-europe-rail-freight-revival/ 5. Diesel - https://markets.businessinsider.com/commodities/diesel-price 6. Climate change - https://railfan.com/union-pacific-aims-for-zero-emissions-by-2050/ 7. Hydrogen - https://www.railjournal.com/fleet/first-north-american-hydrogen-locomotive-begins-testing/ 8. Rail - https://www.railjournal.com/fleet/first-north-american-hydrogen-locomotive-begins-testing/ 9. Railcar - https://www.progressiverailroading.com/mechanical/article/What-will-the-rail-equipment-market-look-like-in-2022--65378 10. Rail - https://ca.movies.yahoo.com/passenger-rail-sees-historic-spending-205922875.html 11. Transit - https://ca.movies.yahoo.com/passenger-rail-sees-historic-spending-205922875.html

1. RAIL
TRANSPORTATION
– CANADA
BY: PAUL YOUNG, CGA, CPA
DECEMBER 24, 2021

2. PAUL YOUNG - BIO
• CPA, CGA (1996)
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Customer Success Management
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
• SME – Data, AI, Security, and Platform
• SME – Internal Controls and Auditing
Contact information email: Paul_Young_CGA@hotmail.com
LinkedIn: https://www.linkedin.com/in/paul-young-055632b/
SlideShare - https://www.slideshare.net/paulyoungcga
Twitter: https://twitter.com/paulyoungcpa
Youtube - https://www.youtube.com/user/youngercga1968/videos

3. AGENDA
• Transportation Shipments
• % change in Transportation Shipments
• Government Policies / Rules
• Global Ranking / Quality of Infrastructure
• Global Ranking / Quality of Supply Management – Infrastructure
• Analytics / Rail Safety
• Blog – CN Rail
• Climate Change – Rail
• Summary

4. CAR LOADING / RAIL
– OCTOBER 2021
SOURCE -
HTTPS://WWW150.STATCAN.GC.CA/N1/
DAILY-QUOTIDIEN/211224/DQ211224A-
ENG.HTM
Rail Car Loading.pdf

5. CAR LOADING / RAIL
– OCTOBER 2021
Source - SOURCE -
HTTPS://WWW150.STATCAN.GC.CA/N1/
DAILY-QUOTIDIEN/211224/DQ211224A-
ENG.HTM

6. CAR LOADING / RAIL
– OCTOBER 2021
Source -
HTTPS://WWW150.STATCAN.GC.CA/N1/
DAILY-QUOTIDIEN/211224/DQ211224A-
ENG.HTM

7. RAIL OIL SHIPMENTS

8. RAIL SAFETY
Table 1 Railway
Occurrence and Casualty - Monthly rail occurrence statistics - October 2021 - Transportation Safety Board of Canada.pdf

9. CAPITAL INVESTMENT / RAILROAD
Source - https://www.cn.ca/en/investors and http://s21.q4cdn.com/736796105/files/doc_financials/quarterly-report/2018/q1/Q1-2018-
Presentation-FINAL.pdf
CP

10. CP RAIL
Source - https://investor.cpr.ca/financials/default.aspx

11. AIR TRANSPORTATION ACT
Source - https://www.mccarthy.ca/en/insights/articles/bill-c-49-shakes-air-transportation-law-canada
With the adoption of bill C-49, the terms of these exemptions have now become law and the CTA’s foreign
ownership cap has passed from 25% to 49%. That said, a single foreign corporation or entity can only own up to
25% of the voting interests, and any number of foreign airlines may together own a total of 25% of the voting
interests of a “Canadian” airline. In addition, bill C-49 does not modify the CTA’s requirement that notwithstanding
any foreign participation, a “Canadian” entity must be “controlled in fact” by Canadians.
With the adoption of bill C-49, the CTA requires that the Agency make regulations establishing a new airline
passenger rights regime. The regulations will govern flights to, from and within Canada, including connecting
flights, and will specify the requirements governing a carrier’s obligations in the case of flight delay, cancellation or
denial of boarding, as well as minimum standards of treatment, compensation and assistance in completing the
planned itinerary.

12. RAIL TRANSPORTATION ACT
Source - https://www.mccarthy.ca/en/insights/articles/bill-c-49-brings-important-changes-rail-transportation-
canada
• More reporting on shipments
• Ownership rules changes to CN
• Improvements to monitoring of Rail Systems (i.e. black box)
• Inter switching rate changes

13. PIPELINE ACCIDENTS
Source - https://www.bst-
tsb.gc.ca/eng/stats/rail/2021/08/index.h
tml

14. RAIL SYSTEMS / QUALITY
Source - https://www.theglobaleconomy.com/rankings/railroad_quality/

15. GLOBAL / SUPPLY MANAGEMENT - INFRASTRUCTURE
Source - https://lpi.worldbank.org/international/global?order=Infrastructure&sort=asc

16. ANALYTICS AND RAIL TRANSPORTATION
• Data Analytics / Rail - https://www.globalrailwayreview.com/article/97670/four-benefits-data-analytics-
safety-modern-rail/
• Rail inspection / AI - https://www.railwayage.com/regulatory/ai-machine-learning-enhance-track-
inspection/
• Analytics / Rail - https://www.ibm.com/industries/travel-transportation/rail
• Broken Rail Detection - https://trn.trains.com/news/news-wire/2020/10/27-canadian-pacific-deploying-
new-broken-rail-detection-system-in-dark-territory

17. AUDIT REPORTS
• 2013 audit recommendations - https://tc.canada.ca/en/follow-audit-rail-safety - Majority of the audit
recommendations have been implemented
• CBSA Audits - https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2015/cr-mf-eng.html
- Concerns with oversight and accountability
• VIA rail audits - https://www.oag-bvg.gc.ca/internet/English/parl_oag_201602_07_e_41251.html
• Transportation Canada audits - https://tc.canada.ca/en/corporate-services/transparency/corporate-
management-reporting/internal-audit-reports -
• Transportation Safety changes - https://www.tsb.gc.ca/eng/recommandations-
recommendations/rail/index.html
• Dangerous Goods - https://www.oag-bvg.gc.ca/internet/English/parl_cesd_202010_01_e_43641.html

18. CLIMATE CHANGE / RAIL
• CP conversion to Hydrogen - https://www.cpr.ca/en/media/cp-announces-hydrogen-powered-
locomotive-pilot-project
• Replacing Diesel with cleaner options - https://www.railjournal.com/in_depth/hydrogen-and-battery-
trains-end-for-diesel-traction
• CN and CP emissions reduction - https://trn.trains.com/news/news-wire/2020/12/17-canadian-
national-canadian-pacific-seek-alternatives-to-diesel-electric-locomotives

19. TRAINING AND DEVELOPMENT
• If you like to learn more about
trade and/or other subjects as
part of your professional
learning and development
then feel free to review my
material on
https://www.udemy.com/
(search Paul Young CPA CGA)
• These subjects address how
to fixed issues with housing
and/or systemic issues related
to economy including
government policies