148Record‑keeping requirement

#### 148 Record‑keeping requirement Scope (1) This section applies to a person if free carbon units have been issued to the person in accordance with the Jobs and Competitiveness Program. Requirement (2) The Jobs and Competitiveness Program may make provision for and in relation to requiring the person to: (a) make records of information specified in the program; and (b) retain such a record, or a copy, for 5 years after the record was made. (3) Subsection (2) does not, by implication, limit subsection 145(1).