60.39. The holder of an apportioned registration must preserve the operational records of the apportioned fleet of road vehicles for 5 years from 1 July preceding the current registration year. The holder must also make operational records available to the person authorized by the Minister of Revenue for auditing purposes at that person’s request or make them available for review. Such review may be conducted, in particular, during the first year of registration.
For the purposes of this Division, unless otherwise indicated by the context, “review” means the evaluation of the registration holder’s distance accounting system and internal control to assess the holder’s compliance with the requirements of apportioned registration. It does not result in any fee adjustments.
O.C. 951-2000, s. 5; O.C. 786-2003, s. 28; O.C. 619-2013, s. 5.