The Canadian Government has published updated global minimum tax guidance on getting ready to file, dated 30 January 2026. The guidance covers the filing schemas, the due dates, and the information to be gathered before filing, including for the GloBE Information Return (GIR), the Global Minimum Tax Return, and the GIR Notification. The deadline for filing is 18 months after the last day of the fiscal year, if it is the first fiscal year that an entity of a qualifying MNE group is subject t…