Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Excise Act, 2001

Version of section 73 from 2003-01-01 to 2007-06-21:

Marginal note:Restriction — licensed user

 A licensed user shall not use or dispose of bulk alcohol other than to

  • (a) use it in an approved formulation;

  • (b) use it in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister;

  • (c) use it to produce vinegar;

  • (d) use it in accordance with section 130 or 131;

  • (e) return it to

    • (i) in the case of alcohol returned in circumstances to which paragraph 105(1)(a) or 114(1)(a) applies, a licensee referred to in that paragraph, or

    • (ii) in any other case, the alcohol licensee who supplied it;

  • (f) subject to section 76, export it;

  • (g) use it for analysis in a manner approved by the Minister; or

  • (h) destroy it in a manner approved by the Minister.

Date modified: