The University of Alberta must maintain control records for all ethyl alcohol purchases. For the University of Alberta to pay lesser rates of duty on purchases, we are obligated to show that the distributions are strictly for educational and research purposes. Regulations from Revenue Canada, Excise Duty Division stipulate that records must be maintained until the alcohol is used. The responsibility is on each department/laboratory to keep accurate usage records and to ensure 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. For more information, please contact Customs at 780-492-3435.