EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017)

From: Canada Revenue Agency

March 2015

The purpose of this notice is to provide the monthly and semi-annual filing and excise duty payment schedules for brewers licensed under the provisions of the Excise Act (the Act). The information is based on the existing provisions of the Act and its regulations. It 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.

As the information in this publication may not completely address your particular situation, you may wish to refer to the Act or appropriate regulation, or contact any Canada Revenue Agency 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,  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 as defined in section 2 of the Act, the due date is the next working day. The schedules in this notice cover the entire 2015 and 2016 calendar years and the first six months of the 2017 calendar year.

Monthly and semi-annual schedules for filing Form K50

Monthly schedule for filing Form K50B
Month Return due date
January 2015 February 13, 2015
February 2015 March 13, 2015
March 2015 April 16, 2015
April 2015 May 14, 2015
May 2015 June 12, 2015
June 2015 July 15, 2015
July 2015 August 17, 2015
August 2015 September 15, 2015
September 2015 October 15, 2015
October 2015 November 16, 2015
November 2015 December 14, 2015
December 2015 January 15, 2016
January 2016 February 12, 2016
February 2016 March 14, 2016
March 2016 April 14, 2016
April 2016 May 13, 2016
May 2016 June 14, 2016
June 2016 July 15, 2016
July 2016 August 15, 2016
August 2016 September 15, 2016
September 2016 October 17, 2016
October 2016 November 15, 2016
November 2016 December 14, 2016
December 2016 January 16, 2017
January 2017 February 14, 2017
February 2017 March 14, 2017
March 2017 April 18, 2017
April 2017 May 12, 2017
May 2017 June 14, 2017
June 2017 July 17, 2017

Semi-annual schedule for filing Form K50B
Semi-annual Period beginning Period ending Return due date
January 2015 to June 2015 January 1, 2015 June 30, 2015 July 15, 2015
July 2015 to December 2015 July 1, 2015 December 31, 2015 January 15, 2016
January 2016 to June 2016 January 1, 2016 June 30, 2016 July 15, 2016
July 2016 to December 2016 July 1, 2016 December 31, 2016 January 16, 2017
January 2017 to June 2017 January 1, 2017 June 30, 2017 July 17, 2017

Monthly and semi-annual schedules for paying excise duty

Monthly schedule for excise duty payments
Month Period beginning Period ending Payment due date
January 2015 January 1, 2015 January 31, 2015 March 2, 2015
February 2015 February 1, 2015 February 28, 2015 March 31, 2015
March 2015 March 1, 2015 March 31, 2015 April 30, 2015
April 2015 April 1, 2015 April 30, 2015 June 1, 2015
May 2015 May 1, 2015 May 31, 2015 June 30, 2015
June 2015 June 1, 2015 June 30, 2015 July 31, 2015
July 2015 July 1, 2015 July 31, 2015 August 31, 2015
August 2015 August 1, 2015 August 31, 2015 September 30, 2015
September 2015 September 1, 2015 September 30, 2015 November 2, 2015
October 2015 October 1, 2015 October 31, 2015 November 30, 2015
November 2015 November 1, 2015 November 30, 2015 December 31, 2015
December 2015 December 1, 2015 December 31, 2015 February 1, 2016
January 2016 January 1, 2016 January 31, 2016 February 29, 2016
February 2016 February 1, 2016 February 29, 2016 March 31, 2016
March 2016 March 1, 2016 March 31, 2016 May 2, 2016
April 2016 April 1, 2016 April 30, 2016 May 31, 2016
May 2016 May 1, 2016 May 31, 2016 June 30, 2016
June 2016 June 1, 2016 June 30, 2016 August 2, 2016
July 2016 July 1, 2016 July 31, 2016 August 31, 2016
August 2016 August 1, 2016 August 31, 2016 September 30, 2016
September 2016 September 1, 2016 September 30, 2016 October 31, 2016
October 2016 October 1, 2016 October 31, 2016 November 30, 2016
November 2016 November 1, 2016 November 30, 2016 January 3, 2017
December 2016 December 1, 2016 December 31, 2016 January 31, 2017
January 2017 January 1, 2017 January 31, 2017 February 28, 2017
February 2017 February 1, 2017 February 28, 2017 March 31, 2017
March 2017 March 1, 2017 March 31, 2017 May 1, 2017
April 2017 April 1, 2017 April 30, 2017 May 31, 2017
May 2017 May 1, 2017 May 31, 2017 June 30, 2017
June 2017 June 1, 2017 June 30, 2017 July 31, 2017
Semi-annual schedule for excise duty payments
Semi-annual Period beginning Period ending Payment due date
January 2015 to June 2015 January 1, 2015 June 30, 2015 July 31, 2015
July 2015 to December 2015 July 1, 2015 December 31, 2015 February 1, 2016
January 2016 to June 2016 January 1, 2016 June 30, 2016 August 2, 2016
July 2016 to December 2016 July 1, 2016 December 31, 2016 January 31, 2017
January 2017 to June 2017 January 1, 2017 June 30, 2017 July 31, 2017

All technical publications related to the Excise Act and its regulations are available on the CRA website at www.cra.gc.ca/exciseduty, under the title “Excise Act – Technical Information”.

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