Ethyl Alcohol Purchase

The University of Alberta must maintain control records for all ethyl alcohol and specially denatured alcohol purchases. In order to pay lesser rates of duty on purchases, the University is obligated to show that the distributions are strictly for educational and research purposes. Regulations from the Revenue Canada Excise Duty Division stipulate that records must be maintained until the alcohol is used. Each department/laboratory is responsible for keeping accurate usage log records and ensuring that all ethyl alcohol is kept in locked storage. 

Audits are conducted by Revenue Canada periodically to ensure appropriate records are being maintained. When audits are conducted, the records must be available and in order. A fine or assessment can be levied against departments for alcohol that is unaccounted. For more information:

Contact:  Customs Services at 780-492-3435.