The process that converts bitumen and heavy crude oil into a lighter crude oil by increasing the ratio of hydrogen to carbon, either by removing carbon (coking) or adding hydrogen (hydro-processing). Includes all bitumen processing (i.e., upgrading) equipment, downstream of the Extraction plant, intended to produce synthetic crude oil. Such equipment may include diluent recovery facilities, cokers, hydrogen units, hydro-treaters, sulphur units, sour water treaters, water systems, interconnecting piping, feed, chemical and product storage tanks, pumps and compressors, electrical equipment and distribution systems and buildings or shelters to house all such equipment. Includes all administration buildings, operations offices, onsite housing, cafeterias, recreation facilities, warehouses, training facilities, maintenance and fabrication shops, wash bays, emergency services buildings, permanent camps, etc. May also include all or an allowable portion of any off project buildings and structures directly attributable to the Project in accordance with the Regulations