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Information to gather for each return

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.

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 (global minimum tax) payable by the relevant parent entity in Canada in the currency of the GIR
• Amount of Part 2 (global minimum tax) payable by the relevant parent entity in Canada in Canadian dollars

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
• 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 amount of domestic minimum top-up tax payable in Canada converted in Canadian dollars
  • Total GloBE income of all constituent entities located in Canada
  • Total GloBE income of all constituent entities located in Canada converted in Canadian dollars

GIR Notification

If you must file a GIR Notification, you will need to provide your account identifier, 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
• Name of the constituent entity and its Canadian business number if the GIR Notification was filed by a different entity last year (optional)

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 GIR Notification will need to be filed using a JavaScript Object Notation (JSON) schema