Marginal note:Records and books
97 (1) Every person referred to in subsection 93(4) from whom the levy payable under section 93 may be recovered shall keep records and books of account at their place of business in Canada, or at any other place in Canada that may be designated by the Minister, that set out
(a) the amounts that are payable by that person under that section;
(b) the type and quantity of the oil in respect of which the amounts referred to in paragraph (a) are payable;
(c) the time when and place where the amounts referred to in paragraph (a) were paid or security for their payment was given in accordance with subsection 93(3); and
(d) any other information that the Minister may require to determine the amounts referred to in paragraph (a) and the time when they become payable.
Marginal note:Disposal of records
(2) Every person who is required by this section to keep records and books of account shall, unless otherwise authorized by the Minister, retain every such record and book of account and every account or voucher necessary to verify the information contained in the record or book of account until the expiry of six years from the end of the year to which the record or book of account relates.
Marginal note:Examination of records
(3) Every person who is required by this section to keep records and books of account shall, at all reasonable times, make the records and books of account, and every account or voucher necessary to verify the information contained in them, available to any person designated in writing by the Minister and give that person every facility necessary to examine the records, books of account, accounts and vouchers.
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