EDBN21 - K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017)
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EDBN21 K50B Filing and Payment Schedules for Brewers (from January 2015 to June 2017)
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
| 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 | 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
| 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 | 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”.
- Date modified:
- 2015-03-31