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.
Hut8 leaving Canada? I didn't know about that, they just had about 150 million in funding and they were planning to buy 4 minor gas plants for their operations, even got all permits and stuff
https://hut8.com/2024/02/15/hut-8-completes-transaction-to-acquire-four-power-generation-facilities-totaling-310-mw-in-partnership-with-macquarie/The cost in their report includes the locations in the US but..
Energy cost per MWh of $31.71 during the three months ended June 30, 2024, versus $37.34 during the three months ended June 30, 2023.
at 3 cents per kWh it beats almost everyone's price on OP's list