Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Update on CRA's implementation activities in response to 2025 IFA Conference question.
Position: n/a.
Reasons: n/a.
IFA 2025 Annual Conference - CRA Roundtable
Question #2 – Global Minimum Tax Act
The first filing due date under the Global Minimum Tax Act (i.e., June 30, 2026) is quickly approaching. Can the CRA provide an update on the activities of the new Specialty Tax Division responsible for implementing Pillar Two in Canada. Several other jurisdictions have put in place registration requirements in preparation for Pillar Two compliance. Does the CRA anticipate putting in place separate registration requirements under the Global Minimum Tax Act, ahead of the first filing due date?
CRA Response
Before addressing the CRA’s implementation of the Global Minimum Tax Act (GMTA), we note that within the Income Tax Rulings Directorate, the DST and Global Tax Section of the Specialty Tax Division provides technical interpretations of the GMTA. Implementation of the GMTA, however, is led by the Pillar Two Implementation Section (PTIS) of the International Tax Operations Division (ITOD) within the International and Large Business Directorate (ILBD) of the Compliance Programs Branch.
ILBD is coordinating the development of necessary forms, IT system updates, and playing a key role in the implementation of the administrative requirements of the GMTA. PTIS is actively involved in other aspects of the implementation, including participation in OECD discussions, developing training materials, and planning the global minimum tax (GMT) program.
The CRA will introduce a registration requirement which is projected for late 2025. Information about the Global Minimum Tax is available on Canada.ca, including where to send your general questions and how to request a technical interpretation. Information on the registration process and form filing will be released in phases on Canada.ca. The information on CRA registration requirements is expected for this summer, in preparation for GMT program account registration in the fall. Various options will be available for registering a GMT program account, for example, the Business Registration Online portal for resident businesses and the Non-resident Registration Webform on Canada.ca for non-resident businesses.
Ann Kippen / James Atkinson
Specialty Tax Division
Income Tax Rulings Directorate
2025-105268
May 28, 2025
Response prepared in collaboration with:
Jean-Serge Joanisse
Pillar Two Implementation Section
International Tax Operations Division
International and Large Business Directorate
Compliance Program Branch
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