An owners corporation must keep the following records in respect of the owners corporation—
(a) the full name and address of each lot owner;
(b) a consolidated copy of the rules;
(c) minutes of meetings;
(d) copies of resolutions;
(e) records of the results of ballots;
(f) proxies;
(g) voting papers or ballots;
(h) correspondence;
(i) accounting records;
(j) records of assets and liabilities;
(k) financial statements;
(l) income tax returns of the owners corporation and GST records (if any);
(m) insurance policies;
(n) maintenance plans;
(o) notices and orders served on the owners corporation by a court or tribunal or under an Act;
(p) notices served by the owners corporation, including notices under Part 10;
(q) contracts and agreements entered into by the owners corporation;
(r) leases and licences to the owners corporation;
(s) leases and licences from the owners corporation.