Yes, I mean the USA. Here's a presentation on the Canadian oil and gas industry [1]. You can see that a very small portion is exported directly. Almost all of it is via pipelines to the USA.
This is a huge strategic benefit to the US, which is yet another reason why alienating Canada through tariffs and other policies is such a laughably ignorant and terrible idea.
It's also why anyone pointing to non-zero US imports of oil and gas as damning proof of the US not being energy independent is incredibly ill-informed.
Canada *can* export its oil and natural gas, but mostly doesn't because the economics haven't historically warranted it. Most Canadian Oil is relatively heavy, which the gulf refineries in the US are tailored to refine when mixed with Texan and Oklahoman oil (for historical reasons the heavy mix was Canadian and Venezuelan, but the latter is not a factor with the combination of mostly being sanctioned as well as lower output levels due to mismanagement).
The gulf refineries are designed to have a decent chunk of heavy oil, so the historical price discount that Canada gets is less compared to if it shipped it elsewhere. It's similar for natural gas - we just didn't extract enough of it to justify dedicated LNG terminals, not to mention the extra pipelines to ship it to them. The price delta didn't have an ROI compared to just piping it south.
However, with Trump the economics are all now shifting. It now may very well be worth it. There are recently completed pipelines from Alberta to the Pacific and there's now (very, very early) serious talk of more going east, along with terminals.
I see the announcements of China importing more Canadian oil to be largely performative.
Canada lacks the facilities to export oil so they'd have to build them when there are existing piplines that export it to the US. That's a hard to justify expense, particularly because Canada-US relations could change any moment. LNG is even worse because those facilities are expensive.
China is going to get its oil from Russia, Iran and Venezuela, like it already does. Russian oil can be imported overland. Sanctions are laughably avoided by simply laundering oil exports through Malaysia and elsewhere [1].
This also suits China's strategic interests of not having a unipolar world.
But long-term China seeks to end its dependence on imported oil, just like the US did, except China is doing it with hydro and solar and by decreasing demand by electrifying transportation.
Westridge Marine Terminal back in Burnaby (right outside Vancouver) can handle APAC oil exports.
That said, Canada is ambivalent about negotiations with China as much of Canada's automotive industry would be destroyed in a liberalized trade deal with China, just like what happened to Australia after their FTAs with ASEAN, China, India, SK, and Japan.
China was also caught trying to influence Canadian elections by the CSIS [0], so trust is limited.
Just to be clear, you mean "we" as in the USA? So the USA basically manages the exports of Canadian fossil fuels?