The Global Minimum Tax ("Pillar 2") applies to large multinational corporations for fiscal years beginning on or after December 31, 2023. The deadline to file the GloBE Information Return (GIR) is contained in the definition of "GIR due date" in s.55(1) of the Global Minimum Tax Act. In general, the GIR is due the later of (a) June 30, 2026 and (b) the day that is either 15 or 18 months after the last day of the fiscal year depending on the circumstances.
The Canada Revenue Agency (CRA) informed us this morning that the following three Pillar 2 forms will be available for electronic filing in February 2026: Globe Information Return (GIR), Globe Minimum Tax Return Notification (GIRN) and the Global Minimum Tax Return (GMTR).
In late Fall 2025, filing information will be published on Get ready to file - Canada.ca. A detailed, step-by-step, Global Minimum Tax (GMT) Submission Guide for electronic filing will be available by request through the "Contact Us" webform.
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Ryan Minor
Chartered Professional Accountants of Canada
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