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Subject:
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Licensing of a small still and denatured alcohol
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Dear XXXXX,
Thank you for your letter XXXXX concerning the licensing of a small still and the use of denatured alcohol. Please note that your letter was received by the Excise Duties and Taxes Division XXXXX.
Concerning the possession and intent to use a still, the Excise Act, 2001 requires you to be licensed as a spirits licensee. As such, a minimum security of $5,000 must be posted with the Canada Customs and Revenue Agency. Furthermore, you will be required to maintain adequate books and records as well as file monthly returns and remit excise duty on your production of spirits at a rate of $11.066 per litre of absolute ethyl alcohol contained in the spirits. Additional requirements may also requested based on your specific operation.
In relation to denatured alcohol, only a spirits licensee is authorized to denature spirits. Furthermore, the Excise Act, 2001 prohibits the sale or provision of denatured alcohol for use in or as a beverage.
Thank you for having taken the time to write and please find enclosed, all other documents that you provided and that were not related to Excise Act, 2001 matters. Should you have further questions, please contact our XXXXX Regional Office XXXXX as they will be responsible for licensing.
Yours sincerely,
Preston Gallant, CGA
Manager
Excise Duty Unit
Excise Duties and Taxes Division
XXXXX
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