Last I heard is the 150km version cannot be unlocked and Tesla have been clear on that, because if they can it would be disqualified from the incentive.
The reason the did it is so the SR+ would also gain the incentive. No one is going to a actually buy the 150km car. The Canadian incentive applies to any car that MSRPs under $45k, but if one version is under $45k then any trim under $55k also gets the incentive, so with the $44,900 150kn car under $45k the SR+ can also get it, as it’s considered a trim and around $54k. LR and Performance don’t get it as they start at more than $55k.