Canada is preparing a list of potential US retaliatory tariffs and some of those could be on critical minerals, Energy and Natural Resources Minister Jonathan Wilkinson said on Thursday.

The government is preparing for the possibility that the incoming U.S. administration will impose high tariffs on Canadian goods, setting the close allies up for a showdown.

Canadian Prime Minister Justin Trudeau has suggested that President-elect Donald Trump’s remarks about Canada becoming America’s “51st state” is distracting the public from the harm that steep tariffs would have on U.