10R2.1. The person referred to in section 10R1 applying for a refund under subparagraph x of paragraph a of section 10 of the Act must keep and retain a registry showing the volumes of gasoline put into the fuel tank of the engine for which the application is made.
The person must 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; and
(b) in the case of an engine not equipped with an hour-meter, a daily register of the operating hours of the engine.
321-2017O.C. 321-2017, s. 31.