EDBN26 K50B Filing and Payment Schedules for Brewers (from January 2020 to June 2022)
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EDBN26 K50B Filing and Payment Schedules for Brewers (from January 2020 to June 2022)
January 2020
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 included in this publication is for reference purposes only and does not replace the Excise Act or its regulations. Should there be any discrepancy between the information in this publication 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 its regulations, or contact any Canada Revenue Agency (CRA) regional excise office for additional information. These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
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 entire 2020 and 2021 calendar years, as well as the first six months of the 2022 calendar year.
Monthly and semi-annual schedules for filing Form K50B
| Month | Return due date |
|---|---|
| January 2020 | February 14, 2020 |
| February 2020 | March 13, 2020 |
| March 2020 | April 16, 2020 |
| April 2020 | May 14, 2020 |
| May 2020 | June 12, 2020 |
| June 2020 | July 15, 2020 |
| July 2020 | August 17, 2020 |
| August 2020 | September 15, 2020 |
| September 2020 | October 15, 2020 |
| October 2020 | November 16, 2020 |
| November 2020 | December 14, 2020 |
| December 2020 | January 15, 2021 |
| January 2021 | February 12, 2021 |
| February 2021 | March 12, 2021 |
| March 2021 | April 16, 2021 |
| April 2021 | May 14, 2021 |
| May 2021 | June 14, 2021 |
| June 2021 | July 15, 2021 |
| July 2021 | August 16, 2021 |
| August 2021 | September 15, 2021 |
| September 2021 | October 15, 2021 |
| October 2021 | November 15, 2021 |
| November 2021 | December 14, 2021 |
| December 2021 | January 17, 2022 |
| January 2022 | February 14, 2022 |
| February 2022 | March 14, 2022 |
| March 2022 | April 14, 2022 |
| April 2022 | May 13, 2022 |
| May 2022 | June 14, 2022 |
| June 2022 | July 15, 2022 |
| Semi-annual | Period beginning | Period ending | Return due date |
|---|---|---|---|
| January 2020 to June 2020 | January 1, 2020 | June 30, 2020 | July 15, 2020 |
| July 2020 to December 2020 | July 1, 2020 | December 31, 2020 | January 15, 2021 |
| January 2021 to June 2021 | January 1, 2021 | June 30, 2021 | July 15, 2021 |
| July 2021 to December 2021 | July 1, 2021 | December 31, 2021 | January 17, 2022 |
| January 2022 to June 2022 | January 1, 2022 | June 30, 2022 | July 15, 2022 |
Monthly and semi-annual schedules for paying excise duty
| Month | Period beginning | Period ending | Payment due date |
|---|---|---|---|
| January 2020 | January 1, 2020 | January 31, 2020 | March 2, 2020 |
| February 2020 | February 1, 2020 | February 29, 2020 | March 31, 2020 |
| March 2020 | March 1, 2020 | March 31, 2020 | April 30, 2020 |
| April 2020 | April 1, 2020 | April 30, 2020 | June 1, 2020 |
| May 2020 | May 1, 2020 | May 31, 2020 | June 30, 2020 |
| June 2020 | June 1, 2020 | June 30, 2020 | July 31, 2020 |
| July 2020 | July 1, 2020 | July 31, 2020 | August 31, 2020 |
| August 2020 | August 1, 2020 | August 31, 2020 | September 30, 2020 |
| September 2020 | September 1, 2020 | September 30, 2020 | November 2, 2020 |
| October 2020 | October 1, 2020 | October 31, 2020 | November 30, 2020 |
| November 2020 | November 1, 2020 | November 30, 2020 | December 31, 2020 |
| December 2020 | December 1, 2020 | December 31, 2020 | February 1, 2021 |
| January 2021 | January 1, 2021 | January 31, 2021 | March 1, 2021 |
| February 2021 | February 1, 2021 | February 28, 2021 | March 31, 2021 |
| March 2021 | March 1, 2021 | March 31, 2021 | April 30, 2021 |
| April 2021 | April 1, 2021 | April 30, 2021 | May 31, 2021 |
| May 2021 | May 1, 2021 | May 31, 2021 | June 30, 2021 |
| June 2021 | June 1, 2021 | June 30, 2021 | August 3, 2021 |
| July 2021 | July 1, 2021 | July 31, 2021 | August 31, 2021 |
| August 2021 | August 1, 2021 | August 31, 2021 | September 30, 2021 |
| September 2021 | September 1, 2021 | September 30, 2021 | November 1, 2021 |
| October 2021 | October 1, 2021 | October 31, 2021 | November 30, 2021 |
| November 2021 | November 1, 2021 | November 30, 2021 | December 31, 2021 |
| December 2021 | December 1, 2021 | December 31, 2021 | January 31, 2022 |
| January 2022 | January 1, 2022 | January 31, 2022 | February 28, 2022 |
| February 2022 | February 1, 2022 | February 28, 2022 | March 31, 2022 |
| March 2022 | March 1, 2022 | March 31, 2022 | May 2, 2022 |
| April 2022 | April 1, 2022 | April 30, 2022 | May 31, 2022 |
| May 2022 | May 1, 2022 | May 31, 2022 | June 30, 2022 |
| June 2022 | June 1, 2022 | June 30, 2022 | August 2, 2022 |
| Semi-annual | Period beginning | Period ending | Payment due date |
|---|---|---|---|
| January 2020 to June 2020 | January 1, 2020 | June 30, 2020 | July 31, 2020 |
| July 2020 to December 2020 | July 1, 2020 | December 31, 2020 | February 1, 2021 |
| January 2021 to June 2021 | January 1, 2021 | June 30, 2021 | August 3, 2021 |
| July 2021 to December 2021 | July 1, 2021 | December 31, 2021 | January 31, 2022 |
| January 2022 to June 2022 | January 1, 2022 | June 30, 2022 | August 2, 2022 |
Further information
For all technical publications related to the Excise Act and its regulations, go to Excise duties technical information under the Excise Act.
To make a general or technical enquiry on excise duties or request a ruling or interpretation related to excise duties, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
- Date modified:
- 2020-01-30