Republican presidential hopeful Mitt Romney brought up Canada three times during his debate with President Barack Obama Tuesday night.

Romney attacked Obama for not approving the Keystone XL pipeline from Canada's oil sands to Texas refineries, while praising the 15 per cent tax rate for businesses brought in by Prime Minister Stephen Harper's Conservative government. You can see video of both exchanges above.

"We’re going to bring that pipeline in from Canada," Romney said. "How in the world the president said no to that pipeline? I will never know."

Obama ignored the pipeline jab the first time around, but Romney would persist. "I will fight to create more energy in this country, to get America energy secure. And part of that is bringing in a pipeline of oil from Canada," Romney asserted.

STORY CONTINUES BELOW SLIDESHOW

Loading Slideshow...

"With respect to this pipeline that Governor Romney keeps on talking about, we’ve — we’ve built enough pipeline to wrap around the entire earth once," Obama said. "So, I’m all for pipelines. I’m all for oil production. What I’m not for is us ignoring the other half of the equation," Obama declared, referring to newer forms of energy such as wind power.

Obama did not, however, directly address his decision to deny a permit in January of this year for Keystone. The President acted upon a recommendation from The State Department which argued that there had not yet been sufficient time to assess whether the project was in the "national interest."

Many have speculated that if Obama wins in November he will revive the contentious pipeline, avoiding the ire of voters concerned about the environmental consequences of the project.

Romney's running mate, Paul Ryan, has said that, if elected, their administration would OK Keystone on its first day in office.

Ryan has also been a vocal fan of Canada's corporate tax policies, a view which was reiterated by Romney during Tuesday's debate.

"Canada’s tax rate on companies is now 15 per cent," Romney said. "Ours is 35 per cent. So if you’re starting a business, where would you rather start it?"

Obama seemed to agree that Canada has the right idea. "Both Governor Romney and I agree actually that we should lower our corporate tax rate. It’s too high," Obama said.

Canada's corporate tax rate is actually closer to 26 per cent when provincial rates are added to the equation, but Canada does have one of the lowest rates for business in the G7, according to analysis by The Wall Street Journal of Calgary economist Jack Mintz's calculations.

As for Romney's own tax plan, a recent paper from Reed College economist Kimberly Clausing found it would create 150,000 new jobs in Canada. The jobs would largely come as a result of the repeal of the repatriation tax, which requires businesses to pay tax on profits they bring home from abroad.

While the details of Romney's tax plan are notoriously difficult to nail down, it seems certain that regardless of who wins the White House, the next President will be looking to Canada not only for energy, but for fiscal advice as well.

Loading Slideshow...
  • US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • President Barack Obama and Republican presidential candidate and former Massachusetts Gov. Mitt Romney participate in the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • Republican presidential nominee Mitt Romney, left, addresses President Barack Obama during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Shannon Stapleton)

  • President Barack Obama, left, speaks to Republican presidential nominee Mitt Romney during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Win McNamee)

  • Republican presidential nominee Mitt Romney and President Barack Obama speak during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/David Goldman)

  • President Barack Obama and Republican presidential nominee Mitt Romney speak during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/David Goldman)

  • HEMPSTEAD, NY - OCTOBER 16: Republican presidential candidate Mitt Romney (L) speaks as U.S. President Barack Obama (R) listens during a town hall style debate at Hofstra University October 16, 2012 in Hempstead, New York. During the second of three presidential debates, the candidates fielded questions from audience members on a wide variety of issues. (Photo by Shannon Stapleton-Pool/Getty Images)

  • US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • Republican Presidential nominee Mitt Romney (rear) and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • Republican Presidential nominee Mitt Romney (L) and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US President Barack Obama and Republican presidential candidate Mitt Romney both speak at the same time during the second presidential debate October 16, 2012 at the David Mack Center at Hofstra University in Hempstead, New York. AFP PHOTO/Mandel NGAN (Photo credit should read MANDEL NGAN/AFP/Getty Images)

  • US President Barack Obama and Republican Presidential nominee Mitt Romney debate on October 16, 2012 at Hofstra University in Hempstead, New York. Undecided voters asked questions during a town hall format. AFP PHOTO/Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)


Loading Slideshow...
  • US-VOTE-2012-DEBATE

    US President Barack Obama (L) Republican presidential candidate Mitt Romney (R) participate in the second presidential debate at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • Mitt Romney, Barack Obama

    Republican presidential nominee Mitt Romney and President Barack Obama shake hands after the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Charlie Neibergall)

  • Mitt Romney, Barack Obama

    Republican presidential nominee Mitt Romney and President Barack Obama shake hands after the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Charlie Neibergall)

  • President Barack Obama shakes hands with Republican presidential nominee Mitt Romney at the end of the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/David Goldman)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (L) and Republican presidential candidate Mitt Romney (R) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • MItt Romney, Barack Obama

    President Barack Obama and Republican presidential candidate and former Massachusetts Gov. Mitt Romney speak during the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • MItt Romney, Barack Obama

    President Barack Obama and Republican presidential candidate and former Massachusetts Gov. Mitt Romney participate in the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (L) and Republican presidential candidate Mitt Romney (R) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • Republican presidential nominee Mitt Romney listens as President Barack Obama speaks during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/David Goldman)

  • Republican presidential nominee Mitt Romney and President Barack Obama speak during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/David Goldman)

  • Barack Obama, Mitt Romney

    President Barack Obama, right, listens as Republican presidential candidate former Massachusetts Gov. Mitt Romney answers a question from a member of the audience during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012 in Hempstead, N.Y. (AP Photo/Mary Altaffer)

  • MItt Romney, Barack Obama

    President Barack Obama and Republican presidential candidate and former Massachusetts Gov. Mitt Romney participate in the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • President Barack Obama and Republican presidential nominee Mitt Romney speak during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/David Goldman)

  • MItt Romney, Barack Obama

    President Barack Obama and Republican presidential candidate and former Massachusetts Gov. Mitt Romney participate in the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • Mitt Romney, Barack Obama

    Republican presidential nominee Mitt Romney and President Barack Obama spar during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Charlie Neibergall)

  • President Barack Obama, left, and Republican presidential nominee Mitt Romney address members of the audience during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Michael Reynolds)

  • US-VOTE-2012-DEBATE

    US President Barack Obama and Republican presidential candidate Mitt Romney both speak at the same time during the second presidential debate October 16, 2012 at the David Mack Center at Hofstra University in Hempstead, New York. AFP PHOTO/Mandel NGAN (Photo credit should read MANDEL NGAN/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    CNN's Candy Crowley (C) conducts the second presidential debate with US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • MItt Romney, Barack Obama

    President Barack Obama speaks as Republican presidential candidate and former Massachusetts Gov. Mitt Romney listens during the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • President Barack Obama listens as Republican presidential nominee Mitt Romney speaks during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Eric Gay)

  • Mitt Romney, Barack Obama

    Republican presidential nominee Mitt Romney and and President Barack Obama answer a question during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Charlie Neibergall)

  • President Barack Obama addresses members of the audience during the second presidential debate with Republican presidential nominee Mitt Romney at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Shannon Stapleton)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • MItt Romney, Barack Obama

    President Barack Obama speaks as Republican presidential candidate and former Massachusetts Gov. Mitt Romney listens during the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • A member of the audience asks President Barack Obama a question during the second presidential debate with Republican presidential nominee Mitt Romney at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Win McNamee)

  • President Barack Obama, left, speaks to Republican presidential nominee Mitt Romney during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Win McNamee)

  • US-VOTE-2012-DEBATE

    Republican Presidential nominee Mitt Romney and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • Moderator Candy Crowley, center, addresses President Barack Obama, left, and Republican presidential nominee Mitt Romney during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Michael Reynolds)

  • US-VOTE-2012-DEBATE

    Republican Presidential nominee Mitt Romney (L) and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    Republican Presidential nominee Mitt Romney and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • Republican presidential nominee Mitt Romney and President Barack Obama speak during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Eric Gay)

  • Barack Obama, Mitt Romney

    Republican presidential nominee Mitt Romney answers a question as President Barack Obama listens during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool, Rick Wilking)

  • Republican presidential nominee Mitt Romney, left, addresses President Barack Obama during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Shannon Stapleton)

  • Republican presidential nominee Mitt Romney listens as President Barack Obama speaks during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Eric Gay)

  • President Barack Obama addresses members of the audience during the second presidential debate with Republican presidential nominee Mitt Romney at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Shannon Stapleton)

  • US-VOTE-2012-DEBATE

    Republican Presidential nominee Mitt Romney (rear) and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican Presidential candidate Mitt Romney argue during the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Saul LOEB (Photo credit should read SAUL LOEB/AFP/Getty Images)

  • MItt Romney, Barack Obama

    President Barack Obama and Republican presidential candidate and former Massachusetts Gov. Mitt Romney participate in the second presidential debate at Hofstra University in Hempstead, N.Y., Tuesday, Oct. 16, 2012. (AP Photo/Charles Dharapak)

  • Republican presidential nominee Mitt Romney, left, listens as President Barack Obama addresses members of the audience during the second presidential debate at Hofstra University, Tuesday, Oct. 16, 2012, in Hempstead, N.Y. (AP Photo/Pool-Michael Reynolds)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican Presidential candidate Mitt Romney argue during the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / TIMOTHY CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    Republican Presidential nominee Mitt Romney (L) listens to US President Barack Obama on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    US President Barack Obama (R) and Republican presidential candidate Mitt Romney (L) participate in the second presidential debate, the only held in a townhall format, at the David Mack Center at Hofstra University in Hempstead, New York, October 16, 2012, moderated by CNN's Candy Crowley. AFP PHOTO / Stan HONDA (Photo credit should read STAN HONDA/AFP/Getty Images)

  • US-VOTE-2012-DEBATE

    Republican Presidential nominee Mitt Romney (L) and US President Barack Obama debate on October 16, 2012 during the second of three presidential debates at Hofstra University in Hempstead, New York. AFP PHOTO / TIMOTHY A. CLARY (Photo credit should read TIMOTHY A. CLARY/AFP/Getty Images)