EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019)

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EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019)

This notice provides brewers licensed under the Excise Act the monthly and semi-annual schedules for filing a return and making an excise duty payment. The information is based on the existing provisions of the Act and its regulations.

The information in this notice is for reference purposes only and does not replace the Act or its regulations. Should there be any discrepancy between the information in this notice and that contained in the Act or its regulations, the legislative provisions apply. If the information in this publication does not completely address your particular situation, you may wish to refer to the Act or appropriate regulation, or contact any Canada Revenue Agency (CRA) regional excise duty office for additional information. These offices are listed in Excise Duty Memorandum EDM1-1-2, Regional Excise Duty Offices.

Subsections 37(1) and 37(2) of the Act specify the timing for filing Form K50B, Excise Duty Return – Brewer monthly or semi-annually, and subsections 5(1) and 5(2) of the Brewery Regulations specify the timing for making monthly and semi-annual excise duty payments. When a due date falls on a holiday recognized by the CRA, the due date is the next working day. The schedules in this notice cover the last six months of the 2017 calendar year and the entire 2018 and 2019 calendar years.

Monthly and semi-annual schedules for filing Form K50B

Monthly schedule for filing Form K50B

Month Return due date
September 2017 October 16, 2017
October 2017 November 15, 2017
November 2017 December 14, 2017
December 2017 January 15, 2018
January 2018 February 15, 2018
February 2018 March 14, 2018
March 2018 April 16, 2018
April 2018 May 14, 2018
May 2018 June 14, 2018
June 2018 July 16, 2018
July 2018 August 15, 2018
August 2018 September 17, 2018
September 2018 October 15, 2018
October 2018 November 15, 2018
November 2018 December 14, 2018
December 2018 January 15, 2019
January 2019 February 15, 2019
February 2019 March 14, 2019
March 2019 April 12, 2019
April 2019 May 14, 2019
May 2019 June 14, 2019
June 2019 July 15, 2019
July 2019 August 15, 2019
August 2019 September 16, 2019
September 2019 October 15, 2019
October 2019 November 15, 2019
November 2019 December 13, 2019
December 2019 January 15, 2020
July 2017 August 15, 2017
August 2017 September 15, 2017

Semi‑annual schedule for filing Form K50B

Semi-annual Period beginning Period ending Return due date
July 2017 to December 2017 July 1, 2017 December 31, 2017 January 15, 2018
January 2018 to June 2018 January 1, 2018 June 30, 2018 July 16, 2018
July 2018 to December 2018 July 1, 2018 December 31, 2018 January 15, 2019
January 2019 to June 2019 January 1, 2019 June 30, 2019 July 15, 2019
July 2019 to December 2019 July 1, 2019 December 31, 2019 January 15, 2020

Monthly and semi-annual schedules for paying excise duty

Monthly schedule for making excise duty payments

Month Period beginning Period ending Payment due date
July 2017 July 1, 2017 July 31, 2017 August 31, 2017
August 2017 August 1, 2017 August 31, 2017 October 2, 2017
September 2017 September 1, 2017 September 30, 2017 October 31, 2017
October 2017 October 1, 2017 October 31, 2017 November 30, 2017
November 2017 November 1, 2017 November 30, 2017 January 2, 2018
December 2017 December 1, 2017 December 31, 2017 January 31, 2018
January 2018 January 1, 2018 January 31, 2018 February 28, 2018
February 2018 February 1, 2018 February 28, 2018 April 3, 2018
March 2018 March 1, 2018 March 31, 2018 April 30, 2018
April 2018 April 1, 2018 April 30, 2018 May 31, 2018
May 2018 May 1, 2018 May 31, 2018 July 3, 2018
June 2018 June 1, 2018 June 30, 2018 July 31, 2018
July 2018 July 1, 2018 July 31, 2018 August 31, 2018
August 2018 August 1, 2018 August 31, 2018 October 1, 2018
September 2018 September 1, 2018 September 30, 2018 October 31, 2018
October 2018 October 1, 2018 October 31, 2018 November 30, 2018
November 2018 November 1, 2018 November 30, 2018 December 31, 2018
December 2018 December 1, 2018 December 31, 2018 January 31, 2019
January 2019 January 1, 2019 January 31, 2019 February 28, 2019
February 2019 February 1, 2019 February 28, 2019 April 1, 2019
March 2019 March 1, 2019 March 31, 2019 April 30, 2019
April 2019 April 1, 2019 April 30, 2019 May 31, 2019
May 2019 May 1, 2019 May 31, 2019 July 2, 2019
June 2019 June 1, 2019 June 30, 2019 July 31, 2019
July 2019 July 1, 2019 July 31, 2019 September 3, 2019
August 2019 August 1, 2019 August 31, 2019 September 30, 2019
September 2019 September 1, 2019 September 30, 2019 October 31, 2019
October 2019 October 1, 2019 October 31, 2019 December 2, 2019
November 2019 November 1, 2019 November 30, 2019 December 31, 2019
December 2019 December 1, 2019 December 31, 2019 January 31, 2020

Semi‑annual schedule for making excise duty payments

Semi-annual Period beginning Period ending Payment due date
July 2017 to December 2017 July 1, 2017 December 31, 2017 January 31, 2018
January 2018 to June 2018 January 1, 2018 June 30, 2018 July 31, 2018
July 2018 to December 2018 July 1, 2018 December 31, 2018 January 31, 2019
January 2019 to June 2019 January 1, 2019 June 30, 2019 July 31, 2019
July 2019 to December 2019 July 1, 2019 December 31, 2019 January 31, 2020

Further information

For all technical publications related to the Excise Act and its regulations, go to Excise Act – Technical Information.

To request a ruling or interpretation or make a technical enquiry on excise duty, contact one of the regional excise duty offices listed in Excise Duty Memorandum EDM1-1-2, Regional Excise Duty Offices.

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Date modified:
2017-11-24