Information to gather for each return or notification

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

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

GIR Notification

If you must file a GIR Notification, you will need to provide your account identifiers, 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
• If the GIR Notification for the preceding year was filed by a different designated notification entity, the name of this entity and its Canadian business number (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 the GIR Notification will need to be filed using a JavaScript Object Notation (JSON) schema

How to file a return or a notification

Steps to file a GloBE Information Return (GIR), a GIR Notification and a Global Minimum Tax Return

1. Request the instructions

   To obtain the detailed instructions on how to file the GIR, the GIR Notification and the Global Minimum Tax Return, request the Global Minimum Tax Submission Guide using the contact us webform. The Submission Guide will be emailed to you.

2. Build the interface

   You must build an interface in order to submit the GIR, the GIR Notification and the Global Minimum Tax Return using the schemas provided in the Submission Guide.

3. Complete the validation process

   Once you have completed the schemas as outlined in the Submission Guide, they must be validated in our Certification Testing (CT) environment.

   A validation of all schemas is mandatory to obtain an API token in order to submit a return or a notification.

   We recommend that you complete the validation process early to avoid delays and issues when filing your return(s) and/or notification. The CT environment will be available as of January 5, 2026

4. Use your API token to file

   Once you successfully complete the validation process, we will issue you an API token. This token, along with your Digital Access Code or your EFILE number and password, will be required to submit your return(s) and/or notification in the production environment.

Keeping records

You must keep all records necessary to determine whether you have complied with the Global Minimum Tax Act. You must also keep all of your records necessary to determine whether other members of your group have complied with the Act.

These records should be retained for at least eight years after the end of the fiscal year to which they relate.