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Version of document from 2006-03-22 to 2006-05-17:

Denatured and Specially Denatured Alcohol Regulations

SOR/2005-22

EXCISE ACT, 2001

Registration 2005-02-01

Denatured and Specially Denatured Alcohol Regulations

P.C. 2005-45 2005-02-01

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001Footnote a, hereby makes the annexed Denatured and Specially Denatured Alcohol Regulations.

Grades and Specifications

  •  (1) The specification for a grade of denatured alcohol set out in column 1 of Schedule 1 is the quantity of the denaturant set out in column 2 mixed with 100 L of spirits.

  • (2) The specification for a grade of specially denatured alcohol set out in column 1 of Schedule 2 is the quantity of the denaturant set out in column 2 mixed with 100 L of spirits.

  • (3) Where the volume of spirits to be denatured to a grade set out in column 1 of Schedule 1 or 2 is greater or less than 100 L, the quantity of denaturant used shall be in the same proportion to that volume of spirits that the quantity of the denaturant set out in column 2 of that Schedule is to 100 L.

 The composition of the denatured alcohol grades set out in Schedule 1 and the specially denatured alcohol grades set out in Schedule 2 is stated in terms of ethyl alcohol of a minimum strength of

  • (a) 75% absolute ethyl alcohol by volume at 20°C in the case of grade DA-2J; and

  • (b) 95% absolute ethyl alcohol by volume at 20°C in the case of all other grades.

Manner of Denaturing

 A spirits licensee who denatures spirits shall ensure that

  • (a) the spirits and the denaturants are thoroughly mixed; and

  • (b) the denaturant used is a denaturant set out in column 1 of the table to this section that possesses the characteristics set out in column 2.

TABLE

Column 1Column 2
DenaturantCharacteristics
AcetoneA clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C.
Almond oil, bitter, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Ammonium hydroxide (aqua ammonia)A clear colourless aqueous solution of ammonia with a minimum concentration of ammonia of 27% by mass.
Anethole, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Anise oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Bay oil (myrcia oil), NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Benzaldehyde, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate)A white crystalline powder with a minimum purity of 97% by mass.
Bergamot oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Boric acid, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Brilliant blue FCFA blue synthetic colour that meets the specifications set out in section B.06.051 of the Food and Drug Regulations.
n-Butyl alcoholA clear colourless liquid with a minimum purity of 98% by volume at 20°C.
tert-Butyl alcoholA white crystalline solid with a minimum purity of 98% by mass.
CamphorA colourless or white crystalline solid, natural or synthetic, with a minimum purity of 98% by mass.
Cedar leaf oil, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
ChloroformA clear colourless volatile liquid with a minimum purity of 97% by volume at 20°C.
Chlorothymol, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Cinnamaldehyde, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Cinnamon oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Citronella oilA yellowish essential oil with a citrus-like odour, in which citronella is the major component and having a refractive index between 1.468 and 1.487 at 20°C.
Clove oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Coal tar, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Diesel fuel

A clear liquid having the characteristic odour of diesel fuel and which meets the specifications set out in one of the following standards:

  • (a) Canadian General Standards Board Standard CAN/CGSB-3.16-99, entitled Mining Diesel Fuel, published February 1999, as amended from time to time;

  • (b) Canadian General Standards Board Standard CAN/CGSB-3.18-2000, entitled Diesel Fuel for Locomotive-Type Medium-Speed Diesel Engines, published December 2000, as amended from time to time;

  • (c) Canadian General Standards Board Standard CAN/CGSB-3.517-2000, entitled Automotive Low-Sulphur Diesel Fuel, published December 2000, as amended from time to time;

  • (d) Canadian General Standards Board Standard CAN/CGSB-3.6-2000, entitled Regular Sulphur Diesel Fuel, published December 2000, as amended from time to time.

Diethyl ether (ether)A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C.
Diethyl phthalateA clear colourless liquid with a minimum purity of 98% by volume at 20°C.
Ethyl acetateA clear colourless liquid with a minimum purity of 98% by volume at 20°C.
Eucalyptol, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Eucalyptus oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Eugenol, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Formaldehyde solutionA clear colourless solution of formaldehyde with a minimum concentration of formaldehyde of 37% by mass.
Gasoline

A volatile liquid having the characteristic odour of gasoline and which meets the specifications set out in one of the following standards:

  • (a) Canadian General Standards Board Standard CAN/CGSB-3.511-93, entitled Oxygenated Unleaded Automotive Gasoline Containing Ethanol, published September 1993, as amended from time to time;

  • (b) Canadian General Standards Board Standard CAN/CGSB-3.515-93, entitled Oxygenated Unleaded Automotive Gasoline Containing Methanol and Cosolvent, published September 1993, as amended from time to time;

  • (c) Canadian General Standards Board Standard CAN/CGSB-3.519-94, entitled Oxygenated Unleaded Automotive Gasoline Containing C3, C4 and/or C5 Alcohols, published December 1994, as amended from time to time;

  • (d) Canadian General Standards Board Standard CAN/CGSB-3.5-99, entitled Unleaded Automotive Gasoline, published December 1999, as amended from time to time.

Glacial acetic acidA clear colourless liquid with a minimum purity of 99% by volume at 20°C.
Glycerin (glycerol)A clear colourless viscous liquid with a minimum purity of 98% by volume at 20°C.
Guaiacol, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Hard soap, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
IndigotineA blue synthetic colour that meets the specifications set out in section B.06.050 of the Food and Drug Regulations.
IodineA bluish black solid with a metallic lustre, with a minimum purity of 98% by mass.
Isopropyl alcohol (isopropanol)A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C.
Lavender oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Menthol, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Mercuric iodide, red, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Methyl alcohol (methanol)A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C.
Methylene blueA dark green solid which produces a blue solution in alcohol, with a minimum purity of 95% by mass.
Methyl ethyl ketoneA clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C.
Methyl salicylate, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Mustard oil, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Nicotine sulphate solutionA solution of nicotine sulphate in 95% absolute ethyl alcohol by volume at 20°C, with a minimum concentration of nicotine sulphate of 5% by mass.
Peppermint oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Petroleum derivativeA volatile, highly flammable liquid having the characteristic odour of light petroleum distillate. Upon distillation, a maximum of 10% by volume of the liquid shall pass over at or below 35°C and a minimum of 95% by volume of the liquid shall pass over at or below 225°C. Petroleum derivative does not include gasoline, petroleum naphtha or solvent naphtha.
Petroleum naphtha

A volatile, highly flammable liquid having the characteristic odour of petroleum naphtha and which meets the specifications set out in one of the following standards:

  • (a) Canadian General Standards Board Standard CAN/CGSB-3.27-M89, entitled Naphtha Fuel, published January 1989, as amended from time to time;

  • (b) Canadian General Standards Board Standard CAN/CGSB-1.5-M91, entitled Low Flash Petroleum Spirits Thinner, published December 1991, as amended from time to time;

  • (c) Canadian General Standards Board Standard CAN/CGSB-3.22-2002, entitled Wide Cut Type Aviation Turbine Fuel, published July 2002, as amended from time to time.

Phenol, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Phenyl mercuric benzoateA solid with a minimum purity of 97% by mass.
Phenyl mercuric chloride, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Phenyl mercuric nitrate, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Phenyl salicylate, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Pine needle oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Pine oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Pine tar, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Polysorbate 80, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Potassium iodideA white crystalline solid with a minimum purity of 98% by mass.
Rosemary oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
SafroleA clear colourless or pale yellow liquid with a minimum purity of 98% by volume at 20°C.
Sassafras oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Shellac, NFA substance that meets the specifications for refined shellac or dewaxed shellac set out in the latest edition of the National Formulary in which that denaturant appears as an official preparation.
Sodium metabisulphiteA white crystalline solid with a minimum purity of 95% by mass.
Solvent naphthaA volatile highly flammable liquid having the characteristic odour of solvent naphtha. Upon distillation, a maximum of 5% by volume of the liquid shall pass over at or below 90°C, and a minimum of 90% by volume of the liquid shall pass over at or below 150°C.
Spearmint oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Spike lavender oilA yellowish viscous essential oil having the characteristic odour of spike lavender oil and a refractive index between 1.463 and 1.468 at 20°C.
Storax, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Sucrose octaacetateA white crystalline solid with a minimum purity of 97% by mass.
Thimerosal, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
Thyme oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Thymol, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
Tolu balsam, USPA substance that meets the specifications set out in the latest edition of the United States Pharmacopoeia in which the denaturant appears as an official preparation.
TolueneA clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C.
Turpentine oil, NFA substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation.
VinegarAn aqueous solution of acetic acid with a minimum concentration of acetic acid of 4% by mass.

Coming into Force

 These Regulations are deemed to have taken effect on July 1, 2003.

SCHEDULE 1(section 1)

Denatured Alcohol Grades

Column 1Column 2
GradeDenaturant
DA-2A16 L of methyl alcohol (methanol) and 1 L of ethyl acetate
DA-2B10.5 L of methyl alcohol (methanol) and 0.5 L of pine oil, NF
DA-2C2 L to 5 L of petroleum derivative
DA-2D10 L of methyl alcohol (methanol) and 1L of petroleum naphtha
DA-2E10 L of methyl alcohol (methanol) and 1 L of solvent naphtha
DA-2F1 L to 5 L of gasoline
DA-2G1 L to 5 L of diesel fuel
DA-2I7.8 L of isopropyl alcohol (isopropanol) and 3.3 L of ethyl acetate
DA-2J0.8 L of ethyl acetate and 7.1 L of acetone
DA-2K98 g of sucrose octaacetate, 125 mL of pine oil, NF, 10 g of indigotine or brilliant blue FCF and 50 g of sodium metabisulphite
DA-2L6.5 L of methyl alcohol (methanol), 1 L of petroleum naphtha and a quantity of colouring matter sufficient to ensure that the product will have a distinct colour
DA-2M42 g of sucrose octaacetate, 700 mg of benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate), 125 mL of pine oil, NF, 10 g of indigotine or brilliant blue FCF and 50 g of sodium metabisulphite
DA-2N19 L of methyl alcohol (methanol) and 1 L of ethyl acetate
DA-2O

250 mL of diethyl phthalate, 700 mg of benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate) and 40 g of camphor,

or

250 mL of diethyl phthalate, 175 g of sucrose octaacetate and 40 g of camphor

SCHEDULE 2(section 1)

Specially Denatured Alcohol Grades

Column 1Column 2
GradeDenaturant
SDAG-15 L of methyl alcohol (methanol)
SDAG-210 L of methyl alcohol (methanol)
SDAG-3700 mg of benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate) or 175 g of sucrose octaacetate
SDAG-5

4 L of methyl alcohol (methanol) and 1 g of benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate),

or

4 L of methyl alcohol (methanol) and 250 g of sucrose octaacetate

SDAG-6

1 g of benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate) and 100 mL of tert-butyl alcohol,

or

250 g of sucrose octaacetate and 100 mL of tert-butyl alcohol

SDAG-7500 mL of toluene
SDAG-8

2 L of ethyl acetate and 2 L of toluene,

or

5 L of solvent naphtha

SDAG-95 L of isopropyl alcohol (isopropanol)
SDAG-1010 L of acetone
SDAG-115 L of ethyl acetate
SDAG-1210 L of formaldehyde solution
SDAG-13

1 L of ethyl acetate,

or

a quantity of vinegar or glacial acetic acid that contains a minimum of 6 g/L of acetic acid in the specially denatured alcohol

SDAG-145 L of chloroform
SDAG-154 L of nicotine sulphate solution and 800 mg of methylene blue
SDAG-161,200 g of iodine and 1,200 g of potassium iodide
SDAG-171 L of pine tar, USP
SDAG-1813 kg of glycerin (glycerol) and 2,600 g of hard soap, NF
SDAG-191 L of ammonium hydroxide (aqua ammonia)
SDAG-201,300 g of any one, or a total of 1,300 g of two or more, of the following: almond oil, bitter, NF, anethole, NF, anise oil, NF, bay oil (myrcia oil), NF, benzaldehyde, NF, bergamot oil, NF, camphor, cedar leaf oil, USP, chlorothymol, NF, cinnamaldehyde, NF, cinnamon oil, NF, citronella oil, clove oil, NF, coal tar, USP, eucalyptol, USP, eucalyptus oil, NF, eugenol, USP, guaiacol, NF, lavender oil, NF, menthol, USP, methyl salicylate, NF, mustard oil, USP, peppermint oil, NF, phenol, USP, phenyl salicylate, NF, pine needle oil, NF, pine oil, NF, rosemary oil, NF, safrole, sassafras oil, NF, spearmint oil, NF, spike lavender oil, storax, USP, thyme oil, NF, thymol, NF, tolu balsam, USP, turpentine oil, NF
SDAG-21

800 g of boric acid, NF, or of polysorbate 80, NF,

and

600 g of any one, or a total of 600 g of two or more, of the following: almond oil, bitter, NF, anethole, NF, anise oil, NF, bay oil (myrcia oil), NF, benzaldehyde, NF, bergamot oil, NF, camphor, cedar leaf oil, USP, chlorothymol, NF, cinnamaldehyde, NF, cinnamon oil, NF, citronella oil, clove oil, NF, coal tar, USP, eucalyptol, USP, eucalyptus oil, NF, eugenol, USP, guaiacol, NF, lavender oil, NF, menthol, USP, methyl salicylate, NF, mustard oil, USP, peppermint oil, NF, phenol, USP, phenyl salicylate, NF, pine needle oil, NF, pine oil, NF, rosemary oil, NF, safrole, sassafras oil, NF, spearmint oil, NF, spike lavender oil, storax, USP, thyme oil, NF, thymol, NF, tolu balsam, USP, turpentine oil, NF

SDAG-22

23 g of potassium iodide and 32 g of mercuric iodide, red, NF,

or

27 g of thimerosal, USP,

or

22 g of phenyl mercuric benzoate, of phenyl mercuric chloride, NF or of phenyl mercuric nitrate, NF,

or

10 L of n-butyl alcohol

SDAG-2339 kg of shellac, NF
SDAG-245 L of diethyl ether (ether)
SDAG-25

800 mg of benzyldiethyl[(2,6-xylylcarbamoyl)methyl]ammonium benzoate (denatonium benzoate), 2 L of ethyl acetate and 100 g of camphor,

or

200 g of sucrose octaacetate, 2 L of ethyl acetate and 100 g of camphor

SDAG-2619.8 L of methyl alcohol (methanol), 0.6 L of methyl ethyl ketone and 0.2 L of ethyl acetate

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