I don't think there is some conspiracy.
Here in the Netherlands electricity is more expensive for private households than for business or corporate entities. Using an energy tax the Dutch government is trying to stimulate people into conserving energy and thus natural resources.
Maybe something similar is going on in Canada. Maybe Canada or the state/province increased sales tax or VAT on energy in order to meet the Kyoto CO2 goals.
Sales tax or VAT for businesses usually are not expenses, they can deduct the VAT they pay for their purchases and deduct that from the VAT they have to charge their customers. The remainder VAT then has to be paid to the fiscal authorities.
Theo is a private person running a small datacenter in his cellar, having not any possibility to deduct any costs, therefore could face unbearable financial disadvantages.