Canada Issues Instructions for Filing Pillar 2 Returns
January 29, 2026
In January 2026, Canada issued the filing procedures for the GIR, GMT Return and the Double Filing Relief Notification.
In January 2026, Canada issued the filing procedures for the GIR, GMT Return and the Double Filing Relief Notification.
On August 13, 2025, Canada issued draft legislative proposals to amend its Global Minimum Tax Act to provide for aspects of the June 2024 and January 2025 OECD Administrative Guidance.
On June 20, 2024, the Global Minimum Tax Act (included in the Budget Implementation Act 2024, No. 1) received royal assent. This includes provisions to implement an IIR and a QDMTT from December 31, 2023:
On May 24, 2024, the Canadian government issued detailed explanatory notes on the application of the Global Minimum Tax.
On August 4, 2023, Canada issued the draft Global Minimum Tax Act for consultation. The consultation closes on September 8, 2023.
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