12.1R1. For the purposes of section 12.1 of the Act, the following conditions in respect of the sale of fuel to an Indian or a band are prescribed conditions:
(a) the Indian or the person who acquires the fuel on behalf of the band presents to the retail dealer, at the time of the sale, the registration certificate referred to in section 26.1 of the Act and, in the case of a sale of fuel to an Indian, the latter’s Certificate of Indian Status issued by Aboriginal Affairs and Northern Development Canada;
(b) the Indian or the person mentioned in paragraph a signs, in relation to the sale of fuel, the register referred to in section 17.3 of the Act; and
(c) the person mentioned in paragraph a provides to the retail dealer a certificate stating that the fuel is acquired by the band.