Exporters’ and Producers’ Records Regulations (SOR/97-71)

2 Every person who exports or causes to be exported commercial goods and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the exportation of the commercial goods, all records that relate to

• (a) the origin, purchase, importation, costs and value of the commercial goods;

• (b) payment for the commercial goods;

• (c) the usage to which the commercial goods are put in Canada;

• (d) the exportation of the commercial goods; and

• (e) the source of all materials, including indirect materials, used in the production of the commercial goods.