Clear Data

Protected B when completed

Beer Revenue Worksheet
Section A – Brewer information
Business name Business number (BN) Licence number Month ending (YYYY-MM-DD)
RD
Premises address (unit number. and street number. or name, RR) City Province or territory Postal code

Total production for purposes of the 75,000 hL limit (box 12 from the previous month's worksheet, if applicable) 1

Section B – Beer information

Beer1 produced Column 1 Rate Column 2 Column 3 Rate Column 4 Column 5 Rate Column 6
Quantity of Duty payable Quantity of beer Duty payable Quantity of Duty payable
beer containing containing more beer containing
not more than than 1.2%, but more than
1.2% alc./vol. not more than 2.5% alc./vol.
2.5 % alc./vol.

A 0 to 2,000 hL $0.2794 $1.6830 $3.3660

B 2,001 to 5,000 hL $0.5588 $3.3660 $6.7320
C 5,001 to 15,000 hL $1.1176 $6.7320 $13.4640
D 15,001 to 50,000 hL $1.9558 $11.7810 $23.5620
E 50,001 to 75,000 hL $2.3749 $14.3060 $28.6110
F Greater than 75,000 hL $2.7940 $16.8300 $33.6600
De-alcoholized beer (containing
G $2.7940
not more than 0.5% alc./vol.)
Packaged and produced by
H $ $ $
another brewer or premises
Totals ► 2* 3** 4* 5** 6* 7**

* Enter boxes 2, 4 and 6 on Form K50B, under the section "Beer information", in the respective columns next to "Total packaged".
** Enter boxes 3, 5 and 7 on Form K50B, under the section "Revenue (beer containing)", respectively next to the appropriate code in the column "Gross duty (column1)".

8
Total production for the month (Add boxes 2, 4 and 6) ................
Credit adjustments 9
(From box 10 of Form RC634, Beer Credit Claim Worksheet) ...........
Production to be excluded from the 75,000 hL limit Provide an explanation:
(e.g., de-alcoholized beer, bulk beer received and packaged)
Do not include quantities claimed as credit and included in box 9.......
10 ►
Net production for the month for purposes of the 75,000 hL limit
11
(Box 8 minus boxes 9 and 10) ...............................................
Total production to date for purposes of the 75,000 hL limit
(Add boxes 1 and 11) .........................................................
12 ► Enter this amount in box 1 of the next month's beer revenue worksheet, if applicable.

Total duty payable for the month (Add boxes 3, 5 and 7) .............
13 ► Report this amount on Form K50B, in the box "Total" under "Gross duty (column1)".

1 The term "beer" used throughout this form also includes "malt liquor".

RC633 E (20) (Ce formulaire est disponible en français.) Page 1 of 2

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Instructions for completing the worksheet

During a calendar year, you may progress through the different excise duty rates for beer brewed in Canada. This worksheet was designed to assist in the
calculation of the amount of excise duty payable each month. It is not a prescribed form and does not need to be submitted with your Form K50B, Excise Duty
Return – Brewer. This worksheet or a similar in-house document should be maintained in your records to support the information reported on Form K50B.
Filing on a semi-annual basis: You will complete a worksheet for each month, even if you are approved to file Form K50B on a semi-annual basis. Every six
months, you must add the totals of the 6 worksheets and enter the information on Form K50B.

Business number (BN) Enter your 9-digit business number (BN), 2-letter (RD) program identifier and 4-digit reference number.

Licence number Enter your licence number issued under the Excise Act and stated on your excise licence certificate (Form M1).

Month ending Enter the date of the last day of the month for the period on Form K50.

Business name Enter the complete legal name.

Premises address Enter the address of the licensed premises.

Box 1 – Total production Except for January, enter the amount from box 12 of the previous month's worksheet. If this is the report for January,
enter zero.

Columns 1, 3 and 5 • Enter on the applicable lines A to E and under the respective columns the quantity of beer produced in the month.
• For line F, enter in the respective column all quantities of beer produced in the month that exceed 75,000 hL.
• For line G, enter in column 1 the quantity of de-alcoholized beer produced in the month (the beer contains not more
than 0.5% of absolute ethyl alcohol by volume).
• For line H, enter in the respective column all quantities of beer packaged in the month that were produced by another
brewer or licensed premises. For more information, see the sections entitled "Contract production" and “Bulk beer
shipped between breweries" in Excise Duty Circular ED212-11, Application of Rates of Excise Duty on the First
75,000 Hectolitres of Beer Brewed in Canada.
Columns 2, 4 and 6 Enter the amount of excise duty payable for the beer in each line (multiply the amounts in columns 1, 3 and 5, as
applicable, by the appropriate excise duty rates).
Boxes 2, 4 and 6 Add the total quantity of beer produced in the month for each of the beer increments in lines A to H. On Form K50B,
enter in the applicable column of the "Total packaged" line the total number of hectolitres produced as taken from each
of "Totals" boxes 2, 4 and 6 of this worksheet.
Boxes 3, 5 and 7 Add the total amount of excise duty payable for each of the beer increments in lines A to H produced in the month. On
Form K50B, enter in the column "Gross duty (column 1)" under the section "Revenue (beer containing)", respectively
next to the appropriate code, the amount of duty payable as shown in boxes 3, 5 and 7 of this worksheet.
Box 8 Enter the total number of hectolitres of beer produced in the month (add amounts from boxes 2, 4 and 6).
Box 9 Enter the quantity of beer from box 10 of Form RC634, Beer Credit Claim Worksheet, for which you are claiming a credit
during this month and that is deducted from the production volume limit. The quantity of beer credited will reduce the
production volume for purposes of the 75,000 hL limit.
Box 10 Enter the quantity of beer (in hectolitres) that was produced in the month that should be excluded from the 75,000 hL
limit, such as de-alcoholized beer, or bulk beer received and packaged. (To determine the quantity that must be
included in this box, see the sections entitled "Contract production" and "Bulk beer shipped between breweries" in in
Excise Duty Circular ED212-11, Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer
Brewed in Canada). Do not include in this box beer subject to a reduced rate of duty that is subsequently credited.
That beer will be reported in box 9 of Form RC634, Beer Credit Claim Worksheet.
Provide an explanation for the quantity entered in box 10.
Box 11 Enter the net production for the month (box 8 minus boxes 9 and 10).
Box 12 Enter the total number of hectolitres reported since the beginning of the year (add boxes 1 and 11). Enter this quantity in
box 1 of the beer revenue worksheet for the next month, unless the next month is January.
Box 13 Enter the total amount of duty payable for the month (add boxes 3, 5 and 7). That amount should be equal to the amount
in the box "Total" in the column "Gross duty (column 1)" under the section "Revenue (beer containing)" on Form K50B.

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