Registering for an account
As a member of a multinational enterprise (MNE) group, if you are liable to pay the tax under the Global Minimum Tax Act or to file any of the prescribed returns or notification, you must register with the Canada Revenue Agency (CRA) for a global minimum tax program account (PT program account).
Qualifying MNE groups
A qualifying MNE group is an MNE group with €750 million or more in revenue reported in the consolidated financial statements of its ultimate parent entity (in at least 2 of the 4 fiscal years immediately preceding the particular fiscal year) that is not composed exclusively of excluded entities for the particular fiscal year.
Constituent entities
A constituent entity refers to any entity or permanent establishment that is part of an MNE group subject to the global minimum tax rules, other than an excluded entity.
Who must register
A member of a qualifying MNE group located in Canada needs to register for a PT program account before filing if one or both conditions are met:
- It must file one or more of the prescribed returns or notification
- It has tax liability under the Act
Registering one or more entities
Qualifying MNE groups can appoint one constituent entity to file a particular return or notification on behalf of all other constituent entities that have a filing requirement for that return or notification. As such, in most cases, only the appointed filing constituent entity should register for a PT program account. However, the tax liability under the Act is assessed on an entity-by-entity basis. Therefore, it is essential that you register for a PT program account for each constituent entity that has a liability under the Act.
To learn more, refer to Who must file a return or notification.
When to register
You will be able to register for a PT program account starting on October 20, 2025.
You are encouraged to register in a timely manner in case you encounter any challenges and need additional support from the CRA.
How to register
Steps to register your business for a PT program account:
Gather business information
Information you need:
- Legal name
- Business number (BN), if the business already has one
- Place of incorporation, if the business is incorporated
- Physical address
- Mailing address, if different from the physical address
- Name and SIN of owner (in this context, owner means officer or director)
Ensure business information registered with the CRA is up-to-date
For information on how to update your business information, refer to Changes to your business and CRA program accounts.
Register online
Registration must be completed online using one of the following methods: