2(3)The form and content of transportation certificates and other records, reports, documentation or information required under this Act or the regulations, requirements relating to their distribution, completion, possession, production, collection, keeping and remittance and any other matters relating to them, may be prescribed in the regulations or described in the regulations, or the form and content, matters relating to requirements or any of the other matters may be delegated in the regulations to the Minister, another Minister of the Crown, a Crown corporation or another agency, body or person.