Registers – Fuel Tax
You must keep registers if you are:
As a rule, the registers must contain detailed information on the quantities of fuel respecting which a transaction is made.
If you sell fuel at retail on a reserve or in a First Nations settlement in Québec and you record your sales on paper, you must keep a register of fuel sales made to First Nations members, band councils, tribal councils or band-empowered entities. For more information about the register of retail sales of fuel, see Using Paper Forms.