Non-duty-paid Ethyl Alcohol of Undenatured Grade

Concordia University has a licence with the Canada Revenue Agency (CRA) under the Excise Act, 2001 that enables researchers to purchase ethyl alcohol of undenatured grade from Canadian suppliers without having to pay excise duty (approximately 11.69$/litre). This licence dictates mandatory practices concerning storage, usage and disposal.

While these conditions are managed by the Chemical Store at the Loyola campus, research groups located on the SGW campus must show compliance with these mandatory practices. EHS has developed an internal Standard Operating Procedure for the use of non-duty-paid ethyl alcohol of undenatured grade (EHS-SOP-006).

Any Concordia University Principal Investigator (PI), faculty or staff member wishing to purchase ethyl alcohol of undenatured grade for research purposes from an external supplier must contact EHS prior to doing so.
Failure to comply with these requirements could result in the loss of the University’s licence from the CRA, resulting in the requirement to pay the excise tax duty on ethanol of undenatured grade.