T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 32r4 Disposition versions

2012-09-01

32R4. A retail dealer other than a dealer contemplated in section 32R3 shall keep the following documents at his principal place of business in Québec:

(a)  all invoices of fuel purchased and a daily record of purchases made;

(b)  for all fuel sold, a daily record of sales and invoices of such sales containing a description of the fuel sold, the name and address of the purchaser, the place of delivery and, where applicable, a separate indication of the tax;

(c)  all delivery slips; and

(d)  a monthly physical inventory of all fuel.

R.R.Q., 1981, c. T-1, r. 1, s. 32.4; O.C. 3470-81, s. 4.