Canada Issues Instructions for Filing Pillar 2 Returns

In January 2026, Canada issued the filing procedures for the GIR, GMT Return and the Double Filing Relief Notification.

Articles 61(1)/(2) of Canada’s Pillar 2 Law requires submission of an IIR/UTPR self- assessment return (a ‘GloBE Top-Up Tax Return’) and a DMT self- assessment return (a ‘DMT Top-Up Tax Return’) within 15 months after the end of the relevant financial – extended to 18 months in the transitional year (but not before June 30, 2026)).

The GloBE Information Return and Double Filing Relief Notification must also be filed within the same time period. 

The guidance states that no actual forms have been issued. They will all be filed via an API:

– The GIR will need to be filed using an XML schema
– The Global Minimum Tax Return and the GIR Notification will need to be filed using a JSON schema

The schemas need to be requested from the CRA. A testing environment is available.

Registration

Although a registration requirement is not included in Canada’s Pillar 2 Law, the guidance states that registration is required in order to file Pillar 2 returns. This is therefore required before filing returns if one or both conditions are met:

– It must file one or more of the returns or notification
– It has a Canadian Pillar 2 tax liability.

Registration can be carried out online with separate forms for Residents and Non-residents.