Règle correspondante
Canada
Practice Relating to Rule 116. Accounting for the Dead
Section B. Recording of the location of graves
Canada’s LOAC Manual (1999) states that the 1977 Additional Protocol I “also imposes obligations … to report upon the disposal of the remains of the dead”. 
Canada, The Law of Armed Conflict at the Operational and Tactical Level, Office of the Judge Advocate General, 1999, p. 9-5, § 51.
Canada’s LOAC Manual (2001) states in its chapter on the treatment of the wounded, sick and shipwrecked:
The Geneva Conventions impose certain obligations on Detaining Powers with regard to the burial and reporting of dead personnel belonging to the adverse party. [The 1977 Additional Protocol I] also imposes obligations to search for the missing and to report upon the disposal of the remains of the dead. 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 924.1.
Canada’s Prisoner of War Handling and Detainees Manual (2004) states with regard to the funeral arrangements for prisoners of war: “Details of all burials and graves are [to be] recorded with the Graves Registration Service.” 
Canada, Prisoner of War Handling, Detainees, Interrogation and Tactical Questioning in International Operations, B-GJ-005-110/FP-020, National Defence Headquarters, 1 August 2004, § 3F17.5.c(5).