Energy Administration Act

Marginal note:Records and books

• 12 (1) Every person required by or pursuant to this Part to pay any charges shall keep records and books of account at his place of business in Canada in such form and containing such information as will enable the amount of the charges or other sums that should have been paid or collected to be determined.

• Marginal note:Keeping of records and books of account

  (2) Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept.

• Marginal note:Inspection

  (3) Every person required by subsection (1) to keep records and books of account must, at all reasonable times, make the records and books of account and the accounts and vouchers necessary to verify the information in them available to designated officers and inspection officers, as defined in section 2 of the Canadian Energy Regulator Act and any other person designated by the Regulator and give them every facility necessary to inspect the records, books, accounts and vouchers.