Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Marginal note:Keeping records

• 104 (1) Every person that pays or is required to pay a charge, every person that is required under this Part to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Part or the amount of any rebate to which the person is entitled under this Part and whether the person has complied with this Part.

• Marginal note:Minister may specify information

  (2) The Minister may specify the form a record is to take and any information that the record must contain.

• Marginal note:Language and location of record

  (3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French.

• Marginal note:Electronic records

  (4) Every person required under this Part to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.

• Marginal note:Exemptions

  (5) The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4).

• Marginal note:Inadequate records

  (6) If a person fails to keep adequate records for the purposes of this Part, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister.

• Marginal note:General period for retention

  (7) Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.

• Marginal note:Objection or appeal

  (8) If a person that is required under this Part to keep records serves a notice of objection or is a party to an appeal or reference under this Part, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.

• Marginal note:Demand by Minister

  (9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Part, the Minister may, by a demand served personally or confirmed delivery service, require any person required under this Part to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand.

• Marginal note:Permission for earlier disposal

  (10) A person that is required under this Part to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.