Non-Resident Service Providers
Agreement on Internal Trade (AIT)
Agriculture & Agri-Food Canada
Canada Border Services Agency (CBSA) - customs
Canada Revenue Agency (CRA) - tax
In accordance with The Alcohol and Gaming Regulation Act, The Alcohol Control Regulations and the Excise Tax Act, all non-consumptive alcohol use and disbursement must be tracked and recorded using the Non-Consumptive Alcohol Inventory Control Sheet.
In addition, the following are procedures implemented by the Canada Revenue Agency Excise Duty Office and the University of Saskatchewan:
- All purchases of alcohol must be purchased through the use of Purchase Orders (NOT the Procurement Card).
- The alcohol is to be kept in locked storage rooms/areas/cabinets with restricted access to the alcohol (storekeepers and personnel in the labs). All alcohol must be labeled “Not for human consumption – for educational/scientific research purposes only”.
- A record of the alcohol being disbursed is to be kept using the Non-Consumptive Alcohol Inventory Control Sheet and any applicable requisition forms. A usage code must be assigned on the control sheet for the alcohol used.
- Users must keep records of disbursement and usage, as recorded on the Non-Consumptive Alcohol Control Sheet, for a minimum of three years. All records must be available for audit within 24 hours.
- Method of disposal – All waste ethanol or ethanol mixtures must be disposed of through the University of Saskatchewan’s Waste Management Facility. Waste ethanol must be denatured to make it unfit for human consumption. For unused ethanol or ethanol that has not been mixed with any other solvents, this can be accomplished by mixing it with a solvent such as methanol (minimum 10% by volume). For mixtures of solvents that contain ethanol, these can be disposed of “as is” if the non-ethanol component is a minimum of 10% by volume (any water content must be excluded from the 10% minimum). For additional assistance, please contact Safety Resources at email@example.com 306-966-4675.
Please forward this information to others in your area who should be made aware of the above.
Please keep in mind that it is very important to maintain these controls and strict records for audit purposes. Your assistance and cooperation in doing this is appreciated.
- Non-Resident Witholding Tax (NRWT)
- Purchase Order Tax Codes
- Non-Consumptive Alcohol Inventory Control Sheet
- Non-Resident Withholding Tax (NRWT)
Canadian Food Inspection Agency (CFIA)
Customs - see Canada Border Services Agency (CBSA)
Foreign Affairs and International Trade Canada (DFAIT)
Public Works and Government Services Canada (PWGSC)
Tax - see Canada Revenue Agency (CRA)
Transport Canada - dangerous goods
Non-Resident Service Providers
Saskatchewan Finance - tax
Saskatchewan Justice and Attorney General
- The Sale of Goods Act (PDF) - general rules that affect the formation of contracts (Procurement)
Saskatchewan Liquor and Gaming Authority - alcohol
Saskatchewan Waste Electronic Equipment Program (SWEEP)
Food & Drug Administration (FDA)
- U.S. Bioterrorism Act and Shipping Goods to the U.S.
- FDA Prior Notice Data Form Instructions
- FDA Prior Notice Data Form
Customs and Border Protection
- Audiovisual equipment - Educational Media Access & Production (EMAP)
- Capital construction / purchases - Facilities
- Collective agreement issues - Human Resources
- Furniture - Facilities
- Health and safety - Safety Resources
- Computer systems - IT Support Services (ITS)
- Live animals - Animal Resources Centre (ARC)
- Procurement policy & procedures - Purchasing Services
- Radioactive products - Safety Resources
- Real property, licensing or leasing - Infrastructure Planning and Land Development
- Research related issues - Research Services
- Risk assessment & insurance - Risk Management & Insurance Services
- Refrigerators / freezers - Safety Resources
- Visual identity - Strategic Communications