There's a few items in the CTV article what she said actually make some sense:

Smith predicted if Canada were to enact a 50 per cent tariff on the four million barrels of oil exported south each day, the U.S. would retaliate with tariffs of 50 to 100 per cent on refined oil and gas products exported to Canada, such as aviation fuel.

Canada exports crude to the USA and imports refined products so we need to be careful on export taxes.

This sounds like Alberta for once may be following Sasketchewan's lead on not boycotting USA alcohol but adding a provincial tax on it:

Smith said one committee, made up of her cabinet members, is set to meet Thursday to discuss following Saskatchewan’s lead by imposing a 50 per cent tax on U.S. alcohol brought into that province.