Well Canada is, but not for those prices
Does anyone still mine BTC in Canada anyway? maybe it's old news? I know a few miners who fleed Canada, I didn't bother to check the full details but long story short, unless you are big enough to make use of carbon credit and all those "first-world" countries "things -- you can't really make a profit, but then even very large players like Hut 8 left Canada, probably for a good reason.