Pat Scallops (12) dry on both sides with a paper towel.
Heat Canola Oil (1 tablespoon) in a large skillet over medium-high heat. When the oil is hot add scallops and cook for approximately 2 minutes per side depending on size. Flip scallops and cook for an additional 2 minutes.
Remove scallops to a plate and cover with foil.
Over medium-high heat add White Wine (1/4 cup) to the pan and whisk to pick up any caramelized bits in the pan (called deglazing). Allow wine to reduce for 2-3 minutes.
Whisk in Heavy Cream (1 cup) and Tarragon (1 tablespoon) and continue to reduce for about 5 minutes until sauce is reduced by half and has thickened. Remove from heat and stir in Sea Salt (1/4 teaspoon) and Ground White Pepper (1/8 teaspoon).
Arrange scallops on a platter or serving dishes and drizzle each with a tablespoon of sauce. Serve immediately. Also delicious served as a main course over mashed potatoes.