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Who files the WCS Bitumen Sales form?

Bitumen files form sales WCS
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Who files the WCS Bitumen Sales form?

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Only the WCS contributors are required to file the WCS Bitumen Sales form. My point of sale (PoS) is in the US, but it is much easier for me to segregate the transportation cost between the OSR Project to the US border and US border to the PoS, rather than OSR Project to a Canadian hub and Canadian hub to the PoS. Can I report it in either way? Yes, an operator can report the transportation cost in either way.

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