April 2022

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 wish to refer to the Act or relevant regulation, 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.

General

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:

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

When the due date falls on a Saturday, a Sunday or a public holiday recognized by the CRA, the return and payment are 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 Excise Duty Notice EDBN15, New Filing Period for Licensed Brewers.

Filing and payment schedules

The filing and payment schedules provided in the tables cover the last six months of 2022 and the entire 2023 and 2024 calendar years.

Further information