You must keep registers if you are:

• a retail dealer
• a collection officer
• an importer
• a refiner
• a storer of bulk fuel
• a carrier of bulk fuel

As a rule, the registers must contain detailed information on the quantities of fuel respecting which a transaction is made.

Retail dealers situated on a reserve

If you sell fuel at retail on a reserve and you record your sales on paper, you must keep a register of fuel sales made to Indians. For more information about the register of retail sales of fuel, see Using Paper Forms.