CRA is expecting affected taxpayers to start registering for GMTA purposes in the late fall

CRA is expecting to implement a requirement for registration under the Global Minimum Tax Act in late 2025. There will be various options available for registering a GMT program account; for example, a business registration online portal for resident businesses and a non-resident registration web form on Canada.ca for non-resident businesses.

Neal Armstrong. Summary of 28 May 2025 IFA Roundtable, Q.2 under GMTA, s. 60(1).