T-1 - Fuel Tax Act

Full text
17.3. A retail dealer who operates a fuel retail outlet on a reserve and sells fuel to a purchaser who is an Indian, a band, a tribal council or a band-empowered entity in circumstances in which section 9.1 or 12.1 applies shall
(a)  keep, for each day of the year, in the prescribed form containing prescribed information, a register of retail sales relating to that establishment; and
(b)  meet the prescribed conditions in respect of each of those sales.
2011, c. 34, s. 163.