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

Full text
10.7R3. The person referred to in section 10.7R1 shall keep and retain an inventory containing a description of each prescribed motor vehicle covered by the application and of all qualified equipment and a register showing, for each vehicle, the volumes of fuel put on each occasion into the fuel tank of the propulsion engine.
The person shall also keep and retain:
(a)  in the case of an engine equipped with an hour-meter, a register of the accumulated hours indicating the reading at the beginning and at the end of each month;
(b)  in the case of an engine not equipped with an hour-meter, a daily register of the operating hours of the machine;
(c)  in the case of a motor vehicle equipped with an odometer, a monthly register of the number of kilometres travelled indicating the reading at the beginning and at the end of each month.
O.C. 1470-2002, s. 5.