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
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.
- Date modified:
- 2017-11-24