9. (1) Every collector, distributor, importer, registered consumer, registered dyer, exporter, interjurisdictional transporter and interjurisdictional carrier shall maintain a record of, (a) the quantities of fuel imported, purchased or otherwise received from suppliers or from his, her or its own production; (b) the quantity of dye received from the Minister; (c) the quantity of dye received from any other source; (d) the quantity of fuel dyed; (e) the quantity of dye used; (f) the quantities of clear fuel and of coloured fuel sold, delivered, exported or consumed including sales and deliveries to other collectors, distributors, importers, registered dyers, exporters, registered consumers, interjurisdictional carriers and purchasers; (g) inventories, including inventories of clear fuel and coloured fuel, and an inventory of dye accounted for by supplier; (h) the quantity of clear fuel delivered, loaded or otherwise moved that has been used in the operation of auxiliary equipment of a motor vehicle and with respect to which a refund has been or may be claimed; and (i) the tax collectable and payable, and shall retain all those records and all invoices, books of account and other documents related thereto.  R.R.O. 1990, Reg. 464, s. 9 (1); O. Reg. 532/94, s. 11 (1, 2); O. Reg. 37/04, s. 6 (1, 2). (1.1) For the purposes of section 6.1 of the Act, every manufacturer shall maintain a record of, (a) the quantities of fuel produced by the manufacturer for its own distribution or for distribution by another person; (b) the quantities of fuel sold, delivered, exported, consumed or transferred by the manufacturer; (c) the quantities of products produced by the manufacturer other than fuel that the Minister requires the manufacturer to include in returns under subsection 10 (3); and (d) the manufacturer’s inventory of fuel.  O. Reg. 37/04, s. 6 (3). (2) A person required under subsection (1) to maintain records, invoices, books of account or other documents need not maintain records, invoices, books of account or other documents where, (a) the records, invoices, books of account or other documents are related to a period for which all returns required under the Act or the regulations have been filed and for which all taxes assessed under the Act or the regulations have been paid; (b) the records, invoices, books of account or other documents relate to a period for which there is no outstanding dispute between the person retaining the records, invoices, books of account or other documents and the Minister with regard to any tax payable or to be remitted by the person, and the time limit for filing a notice of objection to any assessment or statement of disallowance for the period has expired without the filing of such notice of objection; (c) no demand of the Minister for the production of the records, invoices, books of account or other documents has been made and remains unsatisfied; (d) no written notice from the Minister has been given requiring the retention of the records, invoices, books of account or other documents; and (e) a period of seven years has expired since the end of the calendar year to which the records, invoices, books of account or other documents relate.  R.R.O. 1990, Reg. 464, s. 9 (2); O. Reg. 532/94, s. 11 (3). (3) Despite subsection (2), a person required to maintain records, invoices, books of account or other documents may dispose of those records, invoices, books of account or other documents if the person first obtains the Minister’s authorization to do so.  R.R.O. 1990, Reg. 464, s. 9 (3). (4) In addition to the records required to be kept under subsection (1), every interjurisdictional carrier shall also maintain a record of, (a) the number of kilometres travelled in each jurisdiction in which the carrier operates for each vehicle owned or operated by the carrier; and (b) the amount of tax paid to each jurisdiction with respect to purchases of fuel.  R.R.O. 1990, Reg. 464, s. 9 (4). (5) In addition to the records required by subsection (1), every registered dyer shall maintain records that are adequate to enable the Minister to determine the cost of dye used to colour fuel for export from Canada.  The records must include the following information: 1. The quantity of fuel coloured for export from Canada. 2. The quantity of dye used to colour fuel for export from Canada.  O. Reg. 556/99, s. 4.