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

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32R3. A retail dealer who operates a filling station shall keep the following documents at his principal place of business in Québec:
(a)  all invoices of fuel purchased;
(b)  a daily register of readings of all fuel pump metres giving, for each product, the quantity of litres sold;
(c)  all invoices in support of sales; and
(d)  a monthly physical inventory of all fuel.
R.R.Q., 1981, c. T-1, r. 1, s. 32.3; O.C. 3470-81, s. 4.