Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Denatured Alcohol and Specially Denatured Alcohol

Marginal note:Prohibition — denaturing of spirits

 No person, other than a spirits licensee, shall denature spirits.

Marginal note:Prohibition — sale as beverage
  •  (1) No person shall sell or provide denatured alcohol or specially denatured alcohol for use in or as a beverage.

  • Marginal note:Prohibition — use as beverage

    (2) No person shall use denatured alcohol or specially denatured alcohol in or as a beverage.

Marginal note:Prohibition — use of SDA

 No person shall, except in accordance with a specially denatured alcohol registration issued to the person, use specially denatured alcohol.

Marginal note:Prohibition — possession of SDA
  •  (1) No person shall possess specially denatured alcohol.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to

    • (a) a spirits licensee or an SDA registrant who possesses specially denatured alcohol produced by a spirits licensee;

    • (b) a spirits licensee, an SDA registrant or a sufferance warehouse licensee who possesses specially denatured alcohol imported by a spirits licensee;

    • (c) an SDA registrant who possesses specially denatured alcohol that they imported;

    • (d) a sufferance warehouse licensee who possesses specially denatured alcohol imported by an SDA registrant; or

    • (e) an alcohol registrant who possesses specially denatured alcohol only for the purposes of its storage and transportation, if the alcohol was produced by a spirits licensee or imported by a spirits licensee or an SDA registrant.

Marginal note:Prohibition — supply of SDA

 No person shall give possession of specially denatured alcohol to a person who is not a spirits licensee, an SDA registrant or an alcohol registrant.

Marginal note:Prohibition — sale of SDA
  •  (1) No person shall sell specially denatured alcohol.

  • Marginal note:Exceptions

    (2) Subsection (1) does not apply where

    • (a) a spirits licensee sells specially denatured alcohol to another spirits licensee or to an SDA registrant; or

    • (b) an SDA registrant returns specially denatured alcohol in accordance with paragraph 103(a) or exports it in accordance with paragraph 103(b).

Marginal note:Prohibition — importing of SDA

 No person shall import specially denatured alcohol other than a spirits licensee or an SDA registrant.