PART 3Records and Reporting (continued)
Record-making and Retention of Information
Marginal note:When records made
37 Except as otherwise provided in these Regulations, records must be made as soon as feasible but no later than 30 days after the information to be recorded becomes available.
- SOR/2013-187, s. 12
Marginal note:Retention of records
38 (1) A person who is required under these Regulations to make a record or send a report or notice must keep the record or a copy of the report or notice, as well as any supporting documents that relate to the information contained in that record or copy, for at least five years after they make the record or send the report or notice. The record or copy must be kept at the person’s principal place of business in Canada or at any other place in Canada where it can be inspected. If the record or copy is kept at one of those other places, the person must provide the Minister with the civic address of that other place.
Marginal note:Supporting documents
(2) Every participant must keep supporting documents evidencing the information recorded under section 31 in their compliance unit account book and recorded under sections 29 and 32, including,
(a) data on and calculations of volumes recorded;
(b) dated metered-values, bills of lading, invoices, sales receipts, records of payment and records of transactions for gasoline, diesel fuel, heating distillate oil, renewable fuel and biocrude that are used, blended, sold, imported or acquired from or transferred to another fuel supplier or facility; and
(c) dated contracts, records of transfer, invoices, records of payment and agreements for transfers of gasoline, diesel fuel, heating distillate oil, renewable fuel, biocrude and compliance units.
Marginal note:December 15, 2010 to December 31, 2011
39 (1) A person who would, if the first gasoline compliance period were to end on December 31, 2011, be required to send a report under section 30 or 33 or subsection 34(4) or 36(2) must send an interim report to the Minister for the period that begins on December 15, 2010 and that ends on December 31, 2011 in accordance with that section or subsection but as if that period were the first gasoline compliance period.
Marginal note:January 1, 2013 to December 31, 2013
(2) A person who would, if the second distillate compliance period were to end on December 31, 2013, be required to send a report under section 30 or 33 must send an interim report to the Minister for the period that begins on January 1, 2013 and that ends on December 31, 2013 in accordance with that section but as if that distillate compliance period ended on December 31, 2013.
- SOR/2011-143, s. 16(F)
- SOR/2013-187, s. 13
Coming into Force
40 (1) Subject to subsections (2) and (3), these Regulations come into force on the day on which they are registered.
Marginal note:Gasoline requirements and trading system
(2) Subsection 5(1), sections 6 to 8, sections 12 to 25 and 28 to 33, subsections 34(3) and (4) and sections 36 and 39 come into force on December 15, 2010.
Marginal note:Distillate requirements
(3) Subsection 5(2) comes into force on July 1, 2011.
- SOR/2011-143, s. 17
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