Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Restriction — licensed user

93.1 A licensed user shall not use or dispose of a restricted formulation other than in accordance with the conditions or restrictions imposed by the Minister under section 143.

Marginal note:Prohibition — possession of restricted formulation

93.2 No person other than a licensed user or an alcohol registrant shall possess a restricted formulation.

Marginal note:Prohibition — denaturing of spirits

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

Marginal note:Prohibition — sale as beverage

• 95. (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

96. 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

• 97. (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

98. 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

• 99. (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).