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68-404 Controls and other electrical equipment (see Appendix B)

(1) Controls for a spa or hot tub shall be located behind a barrier or not less than 1 m horizontally from the spa or hot tub, unless they are an integral part of an approved factory-built spa or hot tub.
(2) Receptacles shall be installed in accordance with Rule 68-064.
(3) Luminaires shall be installed in accordance with Rule 68-066.
(4) Except for a spa or hot tub installed at a dwelling unit, an emergency shutoff switch shall be installed for each spa or hot tub that

(a) disconnects the motors supplying power to the closed water circulating systems;
(b) is independent of the controls for a spa or hot tub;
(c) is located at a point readily accessible to the users and within sight of and within 15 m of the spa or hot tub;
(d) is labelled in a conspicuous, legible, and permanent manner identifying it as the "emergency" shutoff switch; and
(e) is equipped with audible and visual trouble-signal devices that give immediate warning upon actuation of the emergency shutoff switch.

The Following is from the CEC handbook

Subrule (1) aims to reduce the risk of shock hazard by requiring that the controls be located so that a person in the spa or hot tub cannot reach them.
Subrules (2) and (3) require that receptacles and luminaires around spas and hot tubs be installed according to the requirements of Rules 68-064 and 68-066.
In emergency situations, the circulating pumps for spas or hot tubs might have to be shut down. When spas and hot tubs are installed in locations other than dwelling units (e.g., in health clubs, hotels, or resorts), people trained in emergency procedures might not be readily available. In such locations, Subrule (4) requires that an emergency shut-off switch be installed (see Figure 68-7). This switch must
• disconnect the closed water circulation pump;
• not be part of the controls for the spa or hot tub;
• be located so that it is
– readily accessible;
– within sight of the spa of hot tub; and
– not more than 15 m from the spa or hot tub;
• have a warning label that identifies it as an emergency shut-off switch; and
• give an immediate visual and audible emergency signal upon activation of the emergency shut-off switch.