This morning when I tried to start the car at -17C weather (nothing new, have driven in worst weather before) the engine will not start and I can't even hear the starter turning, all i can hear is light taping noise (from the spark plug?)

This is a 2004 AT

I'm thinking its a dead starter?

 

I'm thinking it's a dead battery. Starter is clicking and not engaging. Needs more juice. Anyway have your battery load tested. Start with the basic things.