Get ready to file

Information to gather for each return or notification

You or your appointed filing constituent entity or person will need specific information depending on the returns that must be filed.

GloBE Information Return

If you must file a GloBE Information Return (GIR), you must provide the required information to complete the data points in the Organisation for Economic Co-operation and Development GIR.

• Private Investment Entities

  On May 6, 2026, the Government of Canada tabled Bill C-31 Budget 2025 Implementation Act, No. 2, with proposed amendments to the Global Minimum Tax Act that relate to the private investment entity prescribed form filing requirement.

  The filing due date for the prescribed form or notification varies based on the relevant fiscal year and corresponds to the GIR due date. The initial filing due date is June 30, 2026.

  Entities that meet certain conditions may file a prescribed form with the Minister to be a private investment entity. The template to complete to be considered a Private Investment Entity can be found here: Submission for Private Investment Entity (Word, 29KB).

  How to File Required Information

  For corporations and partnerships

  Submit the completed form through My Business Account or Represent A Client using Submit documents.

  1. Select “No” when asked for case or reference number.
  2. Select “Special Elections and Returns” as the topic.
  3. Select “No” when asked the following: “Do you have a SERS Electronic Filing Confirmation Number?”
  4. Select “Supporting documentation” as the reason
  5. Select Form T2152A as the form type
  6. Select the applicable program account number (RC account for corporations and RZ account for partnerships).
  7. Provide the following description: “This information is provided for (Name of Private Investment Entity) so that it can be considered a Private Investment Entity with respect to the global minimum tax account (PT account).”
  8. Attach document.

  For trusts

  Tax preparers and authorized representatives of trust administrators can access the Submit documents service in Represent A Client.

  1. Under “Access client information” enter the trust account number and select “Access T3.”
  2. Select “Submit documents” in the menu bar.
  3. Select “No” when asked, “Do you have a case or reference number?”
  4. Select “Special Elections and Returns” as the topic.
  5. Select “No” when asked, “Do you have a SERS Electronic Filing Confirmation Number?”
  6. Select “Send Special Election or Return form or supporting documentation” as the reason.
  7. Select Form T2152A as the form type
  8. Select tax year
  9. Provide the following description: “This information is provided for (Name of Private Investment Entity) so that it can be considered a Private Investment Entity with respect to the global minimum tax account (PT account).”
  10. Attach document.

Global Minimum Tax Return

If you must file a Global Minimum Tax Return, you will need to provide the following information for the particular fiscal year:

• Account identifiers
• Contact information
• Tax information for one or both of Part 2 (global minimum tax) and Part 3 (domestic minimum top-up tax) of the Act

Account identifiers

• Name of the constituent entity or Canadian filing entity
• Canadian business number
• Name of the MNE group (same name reported in the GIR)
• Name of the ultimate parent entity
• Country code of the ultimate parent entity
• Tax identification number of the ultimate parent entity

Contact information

• Name of the primary contact
• Email of the primary contact
• Phone number of the primary contact

Part 2 (global minimum tax) information

• Name of the relevant parent entity located in Canada
• Business number of the relevant parent entity
• Name of the low-tax entity
• Jurisdiction where the low-tax entity is located
• Tax identification number of the low-tax constituent entity used in the GIR
• Amount of Part 2 tax (global minimum tax) payable by the relevant parent entity in Canada in the currency of the GIR
• Amount of Part 2 tax (global minimum tax) payable by the relevant parent entity in Canada in Canadian dollars
• Transitional Simplified Reporting approach

Part 3 (domestic minimum top-up tax) information

• Name of the constituent entity and its business number (BN15)
• GloBE income of the constituent entity in Canadian dollars
• Total GloBE income of all constituent entities located in Canada converted in Canadian dollars
• Total amount of domestic minimum top-up tax payable in Canada converted in Canadian dollars
• Domestic minimum top-up tax amount of the constituent entity
• Amounts reported from the GIR:
  • Total amount of domestic minimum top-up tax payable in Canada
  • Total GloBE income of all constituent entities located in Canada

GIR Notification

If you must file a GIR Notification, you will need to provide your account identifiers, contact information, and other information to satisfy the notification requirement under the Act for the particular fiscal year.

Account identifiers

• Name of constituent entity or designated notification entity
• Canadian business number
• Name of the MNE group (same name reported in the GIR)
• Name of the ultimate parent entity
• Jurisdiction of the ultimate parent entity
• Tax identification number (TIN) of the ultimate parent entity
• Business number of the ultimate parent entity in Canada (if any)
• If a designated notification entity is filing on behalf of other constituent entities:
  • Name of each constituent entity and their Canadian business number

Contact information

• Name of the primary contact
• Email of the primary contact
• Phone number of the primary contact

Other information

• Legal name of the qualifying foreign filing entity
• Jurisdiction in which the qualifying foreign filing entity is located
• TIN of the qualifying foreign entity in the filing jurisdiction
• If the GIR Notification for the preceding year was filed by a different designated notification entity, the name of this entity and its Canadian business number (optional)

Canada Signs GIR‑MCAA to Support Automatic Exchange of GloBE Information

The Organisation for Economic Co-operation and Development (OECD) published the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR‑MCAA) in January 2025 to enable the automatic exchange of GloBE information under Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters. Canada has signed the GIR‑MCAA. The agreement generally becomes effective between Canada and another jurisdiction once both have signed and mutually listed each other as intended exchange partners. At this point, it operates as a Qualifying Competent Authority Agreement (QCAA) under the GloBE Model Rules.

A full list of the Signatories of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), as well as a list of Automatic Exchange of Information – Exchange relationships, is available on the OECD website.

Canadian constituent entities of a qualifying multinational enterprise (MNE) group must file a GIR Notification with the Canada Revenue Agency (CRA) by the required due date, where a qualifying foreign filing entity files the complete GIR in a jurisdiction that has a QCAA in effect with Canada by the exchange deadline. Where more than one Canadian constituent entity located in Canada is required to file a GIR Notification, subsection 60(5) allows for the appointment of one of those Canadian constituent entities as a designated notification entity to provide the GIR Notification on behalf of all constituent entities with a GIR Notification filing obligation.

Where CRA has not received a complete or substantially complete GIR from the participating jurisdiction by the GIR exchange deadline, the CRA may require the GIR to be filed in Canada. If the MNE group has a qualifying foreign filing entity for the fiscal year, the GIR must be filed in Canada within 30 days after the Minister notifies the relevant Canadian constituent entities, or the designated notification entity, that the Minister has not received the GIR and requires it to be filed.

Filing due dates

In general, the following due dates will apply on an ongoing basis:

• 18 months after the last day of the fiscal year, if it is the first fiscal year that an entity of the qualifying MNE group is subject to:
  • Part 3 of the Act
  • a qualified Income Inclusion Rule (IIR)
  • a qualified Undertaxed profit rule (UTPR)
• 15 months after the last day of the fiscal year, in any other case

For any fiscal years beginning on or after December 31, 2023, and ending on or before December 31, 2024, the filing due date for the prescribed returns or notification is June 30, 2026.

Technical requirements

You must electronically file the prescribed returns or notification through an Application Programming Interface (API):

• The GIR will need to be filed using an Extensible Markup Language (XML) schema
• The Global Minimum Tax Return and the GIR Notification will need to be filed using a JavaScript Object Notation (JSON) schema

How to file a return or a notification

Steps to file a GloBE Information Return (GIR), a GIR Notification and a Global Minimum Tax Return

1. Request the instructions

   To obtain the detailed instructions on how to file the GIR, the GIR Notification and the Global Minimum Tax Return, request the Global Minimum Tax Submission Guide using the contact us webform. The Submission Guide will be emailed to you.

2. Build the interface

   You must build an interface in order to submit the GIR, the GIR Notification and the Global Minimum Tax Return using the schemas provided in the Submission Guide.

3. Complete the validation process

   Once you have completed the schemas as outlined in the Submission Guide, they must be validated in our Certification Testing (CT) environment.

   A validation of all schemas is mandatory to obtain an API token in order to submit a return or a notification.

   We recommend that you complete the validation process early to avoid delays and issues when filing your return(s) and/or notification. The CT environment will be available as of January 5, 2026

4. Use your API token to file

   Once you successfully complete the validation process, we will issue you an API token. This token, along with your Digital Access Code or your EFILE number and password, will be required to submit your return(s) and/or notification in the production environment.

5. Check the confirmation status (GIR only)

   Approximately 24 hours after submitting your GIR, use the GIR confirmation status service to verify whether your return was accepted, accepted with warnings, rejected, or is still being processed.

   The service will display a status message regarding the GloBE Information Return (Pillar Two) Status Message XML Schema and, where applicable, provide details of any validation errors identified during processing. If your GIR is rejected, you may need to correct the identified errors and resubmit your return. For any other issues, contact us via the webform.

Keeping records

You must keep all records necessary to determine whether you have complied with the Global Minimum Tax Act. You must also keep all of your records necessary to determine whether other members of your group have complied with the Act.

These records should be retained for at least eight years after the end of the fiscal year to which they relate.