Canada’s government has issued updated guidance on global minimum tax filings, detailing the required information, deadlines, and electronic filing formats for GloBE information returns, global minimum tax returns, and GIR notifications.
The Canadian government released an updated guidance on the global minimum tax on 30 January 2026, outlining preparatory steps for filing.
The guidance details filing templates, deadlines, and the required information for the GloBE Information Return (GIR), the Global Minimum Tax Return, and the GIR Notification.
GloBE information return (GIR)
Entities required to file a GloBE Information Return (GIR) must submit all necessary data points in accordance with the Organisation for Economic Co-operation and Development (OECD) GIR requirements. This includes all information needed to accurately report the MNE group’s global operations and tax positions.
Global minimum tax return
Entities that must file a Global Minimum Tax Return are required to provide specific information for the relevant fiscal year, including:
- Account identifiers
- Contact information
- Tax information related to either or both of:
- Part 2 of the Act (Global Minimum Tax)
- Part 3 of the Act (Domestic Minimum Top-up Tax)
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 31 December 2023, and ending on or before 31 December 2024, the filing due date for the prescribed returns or notification is 30 June 2026.
Technical filing requirements
All prescribed returns or notifications must be submitted electronically via an Application Programming Interface (API). The technical requirements are as follows:
- GIR: Must be filed using an Extensible Markup Language (XML) schema.
- Global Minimum Tax Return and GIR Notification: Must be filed using a JavaScript Object Notation (JSON) schema.
These updated guidelines aim to ensure that Canadian MNEs comply with both domestic and OECD global minimum tax obligations while streamlining reporting through standardised electronic filing formats.
