Canada imposes 3 separate filing obligations under Pillar Two. The earliest is GloBE Information Return, due 18 months after the first fiscal year; 15 months thereafter. Transitionally 30 June 2026 for years ending on or before 31 Dec 2024.. Checked against the authority on 3 October 2026.
IIR and domestic top-up tax are law. The UTPR is NOT — it sits in a bill still before Parliament.
PT program account + mandatory schema validation
A validation of all schemas in the CRA Certification Testing environment is mandatory to obtain an API token. No token, no filing. Registration opened 20 October 2025; CT available from 5 January 2026.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Global minimum tax (Part 2, GMTA) | Fiscal years beginning on or after 31 Dec 2023 |
| UTPR | Not in force — proposed in Bill C-31 | Proposed for fiscal years beginning on or after 31 Dec 2025 |
| Domestic | Domestic minimum top-up tax (Part 3, GMTA) | Fiscal years beginning on or after 31 Dec 2023 |
Also: GIR
The OECD-format information return.
Notification that the GIR is being filed by a qualifying foreign filing entity.
The self-assessment return for liability under Part 2 or Part 3.
Avoidance penalty the lesser of 50% of the amount avoided and $100,000. General penalty $2,500 where no other is specified. Failure-to-file offences $2,000 to $40,000 and up to 12 months imprisonment. Administrative failure-to-file amounts under ss. 97–99 unconfirmed.
3 separate obligations: GloBE Information Return; GIR Notification; Global Minimum Tax Return.
18 months after the first fiscal year; 15 months thereafter. Transitionally 30 June 2026 for years ending on or before 31 Dec 2024.. Filed by: A designated filing entity in Canada, the UPE if Canadian, or each constituent entity or an appointed designated local entity. Channel: API submission only, XML. Acceptance confirmed about 24 hours after submission..
Same 18/15-month rule; 30 June 2026 transitionally. Filed by: Canadian constituent entities, or an appointed designated local entity. Channel: API, JSON schema.
PT program account + mandatory schema validation. A validation of all schemas in the CRA Certification Testing environment is mandatory to obtain an API token. No token, no filing. Registration opened 20 October 2025; CT available from 5 January 2026.
Avoidance penalty the lesser of 50% of the amount avoided and $100,000. General penalty $2,500 where no other is specified. Failure-to-file offences $2,000 to $40,000 and up to 12 months imprisonment. Administrative failure-to-file amounts under ss. 97–99 unconfirmed.
Every row on this page was checked against the authority's own published page on 3 October 2026. Verified against CRA pages and the Parliament of Canada bill record.
Saurabh Satija, “Canada Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-canada, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
United Kingdom · Ireland · Netherlands · Belgium · Germany · Spain · Italy · Luxembourg
This page shows what Canada requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.