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T-1 - Fuel Tax Act

Section 32
Disposition versions

Full text
32. Every person holding or required to hold a registration certificate or permit other than that referred to in Division IX.1 shall, in the manner prescribed by regulation, keep or prepare the registers, books of account, invoices, manifests, way-bills and other documents prescribed by regulation. He shall keep the documents in his principal place of business in Québec.
1972, c. 30, s. 32; 1991, c. 15, s. 11; 1997, c. 14, s. 362.
32. Every person holding or required to hold a registration certificate or permit shall, in the manner prescribed by regulation, keep or prepare the registers, books of account, invoices, manifests, way-bills and other documents prescribed by regulation. He shall keep these documents in his principal place of business in Québec.
1972, c. 30, s. 32; 1991, c. 15, s. 11.
32. A holder of a registration certificate shall keep and hold registers and books of account, at the place and according to the standards prescribed by regulation. He shall retain such registers and books of account, invoices and other documents determined by regulation, until the Minister allows him in writing to dispose of them.
The Minister may use such registers, books of account, invoices and other documents to establish the amount of the taxes collected or that should have been collected by a retail dealer.
1972, c. 30, s. 32.
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