I believe that Canadian labeling law follows the U.S., so in the case you mention above, 5 g of carbohydrate minus 2 g of fiber equals 3 net grams of carbohydrate, all of which happens to be sugar, in this case. In general, you can subtract the figure for fiber from the figure for carbohydrate, because the grams of carbohydrate listed include fiber.
In Europe, the label for that same product would say carbohydrate 3 grams, 3 of which are sugar. So if you are counting net carbs, you would use 3 g as your carb count, if counting total carbs, you would count 3 + 2 g = 5 g of total carbohydrate.
In both countries, the total amount of carbohydrate is 5 grams, it’s just listed differently on the label, and you have to know which style of label it is, to count the carbohydrate correctly. There was some confusion in a thread last year, where people in the U.S. advised a British woman to subtract the fiber from the carb amount, and she ended up eating a lot more carbohydrate than she realized, because the fiber had been subtracted twice. Fortunately, she soon came across a label that revealed the confusion, and she got sorted out, but it shows the dangers of not taking location into account when giving advice.