Marginal note:Ministerial request for samples and information

26. Any person who produces, imports or sells gasoline, diesel fuel, heating distillate oil, other liquid petroleum fuel, renewable fuel or biocrude must, on the Minister’s request, provide to the Minister

• (a) a sample of the fuel or biocrude;

• (b) a copy of any record required to be made by the person under these Regulations;

• (c) the name and civic address of any person from whom the fuel or biocrude was acquired and the date of acquisition; or

• (d) a copy of the measurement standard or method used to determine a volume under these Regulations.

Marginal note:Electronic report or notice

• 27. (1) A report or notice that is required under these Regulations must be sent electronically in the form and format specified by the Minister and must bear the electronic signature of an authorized official.

• Marginal note:Paper report or notice

  (2) If the Minister has not specified an electronic form and format or if it is impractical to send the report or notice electronically in accordance with subsection (1) because of circumstances beyond the person’s control, the report or notice must be sent on paper, signed by an authorized official, and in the form and format specified by the Minister. However, if no form and format has been so specified, it may be in any form and format.

• Marginal note:Non-application — auditor’s report

  (3) Subsections (1) and (2) do not apply to the auditor’s report referred to in section 28.

Marginal note:Auditing of records and reports

• 28. (1) A participant, or a producer or importer of renewable fuel, must have their records and reports that are required under these Regulations in respect of each compliance period audited by an auditor. The audit must assess whether the participant’s, the producer’s or the importer’s practices and procedures are, in the auditor’s opinion, appropriate to ensure, and to demonstrate, compliance with these Regulations.

• Marginal note:Auditor’s reports

  (2) The participant, the producer or the importer must obtain a report, signed by the auditor, in respect of the audit that contains the information set out in Schedule 3. They must, on or before June 30 following the end of the compliance period, send the auditor’s report to the Minister.

• Marginal note:Non-application — no compliance units created

  (3) Subsections (1) and (2) do not apply, in respect of a compliance period, to a producer or importer of a renewable fuel who demonstrates, in supporting documents sent together with a report referred to in subsection 34(4), that no compliance units were created from renewable fuel that they produced or imported during the compliance period.

• (4) [Repealed, SOR/2011-143, s. 11]