EDBN34 K50B filing and payment schedules for brewers (from January 2025 to December 2027)

Excise Duty Notice

December 2024

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Act. The information in this publication does not replace the law found in the Act and its regulations.

If this information does not completely address your particular situation, you may refer to the Act or relevant regulation, or contact your CRA regional excise office for additional information. The offices are listed at Contact information – Excise and Specialty Tax Directorate.

On this page

• General information
• Filing and payment schedule for monthly filers
• Filing and payment schedule for semi-annual filers

General information

Licensed brewers must file returns and make excise duty payments in accordance with the Act.

Under section 37 of the Act, Form K50B, Excise Duty Return – Brewer, must be filed monthly or semi-annually no later than the tenth working day following:

• a particular month, in the case of monthly filing
• a six-month period, in the case of semi-annual filing

Under section 5 of the Brewery Regulations, payments of excise duty imposed during a particular month must be made monthly or semi-annually no later than the last day of the month following:

• the particular month, in the case of monthly filing
• the six-month period, in the case of semi-annual filing

When the due date of a return or payment falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, the return or payment is due on the next business day.

To report on a semi-annual basis, a brewer must first apply and be authorized by the CRA. For more information, refer to Circular ED212-13, Filing requirements for licensed brewers.

The filing and payment schedules provided in this notice cover the 2025, 2026, and 2027 calendar years.

Filing and payment schedule for monthly filers

Filing and payment schedule for semi-annual filers

Further information