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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, 2001a, hereby makes the annexed Denatured and Specially Denatured Alcohol Regulations.
aS.C. 2002, c. 22
GRADES AND SPECIFICATIONS
1. （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.
2. 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
3. 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 1 | Column 2 |
|---|---|
| Denaturant | Characteristics |
| Acetone | A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C. |
| Almond oil, bitter, NF | A 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, NF | A 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, NF | A 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), NF | A 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, NF | A 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, NF | A 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, NF | A 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 FCF | A blue synthetic colour that meets the specifications set out in section B.06.051 of the Food and Drug Regulations. |
| n-Butyl alcohol | A clear colourless liquid with a minimum purity of 98% by volume at 20°C. |
| tert-Butyl alcohol | A white crystalline solid with a minimum purity of 98% by mass. |
| Camphor | A colourless or white crystalline solid, natural or synthetic, with a minimum purity of 98% by mass. |
| Cedar leaf oil, USP | A 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. |
| Chloroform | A clear colourless volatile liquid with a minimum purity of 97% by volume at 20°C. |
| Chlorothymol, NF | A 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, NF | A 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, NF | A 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 oil | A 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, NF | A 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, USP | A 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 petroleum fuel that can be evaporated at atmospheric pressure, that boils within the range of 130°C to 400°C and that is for use in diesel engines. |
| Diethyl ether (ether) | A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C. |
| Diethyl phthalate | A clear colourless liquid with a minimum purity of 98% by volume at 20°C. |
| Ethyl acetate | A clear colourless liquid with a minimum purity of 98% by volume at 20°C. |
| Eucalyptol, USP | A 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, NF | A 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, USP | A 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 solution | A clear colourless solution of formaldehyde with a minimum concentration of formaldehyde of 37% by mass. |
| Gasoline | A petroleum distillate — or a mixture of petroleum distillates, oxygenates or additives — that is suitable for use in a spark ignition engine and that has the following characteristics, as determined by the applicable test method listed in the Canadian General Standards Board Standard CAN/CGSB-3.5-2004, entitled Unleaded Automotive Gasoline, published November 2004, as amended from time to time; |
|
(a) a vapour pressure of at least 38 kPa; |
|
|
(b) an antiknock index of at least 80; |
|
|
(c) a distillation temperature, at which 10% of the fuel has evaporated, of not less than 35°C and not greater than 70°C; and |
|
|
(d) a distillation temperature, at which 50% of the fuel has evaporated, of not less than 65°C and not greater than 120°C. |
|
| Glacial acetic acid | A 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, NF | A 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, NF | A substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation. |
| Indigotine | A blue synthetic colour that meets the specifications set out in section B.06.050 of the Food and Drug Regulations. |
| Iodine | A 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, NF | A 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, USP | A 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, NF | A 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 blue | A dark green solid which produces a blue solution in alcohol, with a minimum purity of 95% by mass. |
| Methyl ethyl ketone | A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C. |
| Methyl salicylate, NF | A 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, USP | A 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 solution | A 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, NF | A 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 derivative | A volatile, highly flammable liquid that has 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, or the liquid shall have a vapour pressure at 37.8°C (at a vapour-to-liquid ratio of 4:1) that is less than or equal to 105 kPa, 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, USP | A 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 benzoate | A solid with a minimum purity of 97% by mass. |
| Phenyl mercuric chloride, NF | A 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, NF | A 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, NF | A 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, NF | A 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, NF | A 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, USP | A 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, NF | A 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 iodide | A white crystalline solid with a minimum purity of 98% by mass. |
| Rosemary oil, NF | A substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation. |
| Safrole | A clear colourless or pale yellow liquid with a minimum purity of 98% by volume at 20°C. |
| Sassafras oil, NF | A 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, NF | A 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 metabisulphite | A white crystalline solid with a minimum purity of 95% by mass. |
| Solvent naphtha | A 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, NF | A 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 oil | A 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, USP | A 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 octaacetate | A white crystalline solid with a minimum purity of 97% by mass. |
| Thimerosal, USP | A 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, NF | A 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, NF | A 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, USP | A 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. |
| Toluene | A clear colourless volatile liquid with a minimum purity of 98% by volume at 20°C. |
| Turpentine oil, NF | A substance that meets the specifications set out in the latest edition of the National Formulary in which the denaturant appears as an official preparation. |
| Vinegar | An aqueous solution of acetic acid with a minimum concentration of acetic acid of 4% by mass. |
SOR/2006-103, ss. 1 to 3.
Previous Version
4. These Regulations are deemed to have taken effect on July 1, 2003.
4. These Regulations are deemed to have taken effect on July 1, 2003.
SCHEDULE 1
（section 1）
DENATURED ALCOHOL GRADES
| Column 1 | Column 2 |
|---|---|
| Grade | Denaturant |
| DA-2A | 16 L of methyl alcohol (methanol) and 1 L of ethyl acetate |
| DA-2B | 10.5 L of methyl alcohol (methanol) and 0.5 L of pine oil, NF |
| DA-2C | 2 L to 5 L of petroleum derivative |
| DA-2D | 10 L of methyl alcohol (methanol) and 1L of petroleum naphtha |
| DA-2E | 10 L of methyl alcohol (methanol) and 1 L of solvent naphtha |
| DA-2F | 1 L to 5 L of gasoline |
| DA-2G | 1 L to 5 L of diesel fuel |
| DA-2I | 7.8 L of isopropyl alcohol (isopropanol) and 3.3 L of ethyl acetate |
| DA-2J | 0.8 L of ethyl acetate and 7.1 L of acetone |
| DA-2K | 98 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-2L | 6.5 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-2M | 42 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-2N | 19 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 1 | Column 2 |
|---|---|
| Grade | Denaturant |
| SDAG-1 | 5 L of methyl alcohol (methanol) |
| SDAG-2 | 10 L of methyl alcohol (methanol) |
| SDAG-3 | 700 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-7 | 500 mL of toluene |
| SDAG-8 | 2 L of ethyl acetate and 2 L of toluene, or |
| 5 L of solvent naphtha | |
| SDAG-9 | 5 L of isopropyl alcohol (isopropanol) |
| SDAG-10 | 10 L of acetone |
| SDAG-11 | 5 L of ethyl acetate |
| SDAG-12 | 10 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-14 | 5 L of chloroform |
| SDAG-15 | 4 L of nicotine sulphate solution and 800 mg of methylene blue |
| SDAG-16 | 1,200 g of iodine and 1,200 g of potassium iodide |
| SDAG-17 | 1 L of pine tar, USP |
| SDAG-18 | 13 kg of glycerin (glycerol) and 2,600 g of hard soap, NF |
| SDAG-19 | 1 L of ammonium hydroxide (aqua ammonia) |
| SDAG-20 | 1,300 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-23 | 39 kg of shellac, NF |
| SDAG-24 | 5 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-26 | 19.8 L of methyl alcohol (methanol), 0.6 L of methyl ethyl ketone and 0.2 L of ethyl acetate |
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