Global Minimum Tax Act — G-3.3 60
GIR filing obligation 60 (1) A GIR, in respect of a qualifying MNE group for a fiscal year, must be filed in the prescribed form and manner with the Minister on or before the GIR due date for the fiscal year by (a) the ultimate parent entity of the MNE group, if (i) the ultimate parent entity is located in Canada in the fiscal year, and (ii) the MNE group does not have a designated filing entity for the fiscal year that is located in Canada; (b) the designated filing entity in respect of the MNE group for the fiscal year, if it is located in Canada in the fiscal year; or (c) subject to subparagraph (3)(b)(ii), each constituent entity of the MNE group that is located in Canada in the fiscal year, if (i) neither paragraph (a) nor (b) applies, (ii) the MNE group does not have a qualifying foreign filing entity for the fiscal year, and (iii) neither the ultimate parent entity nor the designated filing entity in respect of the MNE group for the fiscal year that is located in a jurisdiction other than Canada files a complete or substantially complete GIR for the fiscal year, in the prescribed form and manner with the Minister, on or before the GIR due date. GIR filing obligation — failure to exchange (2) A GIR, in respect of a qualifying MNE group for a fiscal year, must be filed in prescribed manner with the Minister by each constituent entity of the MNE group that is located in Canada in the fiscal year, or the designated notification entity, within 30 days of the notification described in paragraph (b), if (a) the competent authority of the jurisdiction where the qualifying foreign filing entity is located has not provided a complete or substantially complete GIR for the fiscal year to the Minister by the GIR exchange date for the fiscal year; and (b) the Minister notifies the constituent entities of the MNE group that are located in Canada, or the designated notification entity, that the Minister has not received the GIR and requires it to be filed by one or more of those entities. GIR — appointment of designated local entity (3) If more than one constituent entity of a qualifying MNE group is required to file a GIR in respect of the MNE group with the Minister for a fiscal year under paragraph (1)(c), (a) one of those constituent entities that are located in Canada may be appointed as a designated local entity, in the GIR filed with the Minister on or before the GIR due date for the fiscal year, to file the GIR, in respect of the MNE group for the year, with the Minister on behalf of all of those constituent entities; and (b) where a designated local entity is appointed to file the GIR for the fiscal year (i) the designated local entity must file the GIR, in respect of the MNE group for the year, with the Minister on or before the GIR due date for the fiscal year, and (ii) if the designated local entity does so, the GIR is deemed to have been filed at that time by each of the other constituent entities of the MNE group that are located in Canada. GIR notification requirement (4) If there is a qualifying foreign filing entity in respect of a qualifying MNE group for a fiscal year that is filing the GIR in respect of the MNE group for the fiscal year with the tax authority of the jurisdiction where it is located, subject to subparagraph (5)(b)(ii), each constituent entity of the MNE group that is located in Canada must notify the Minister of the following in the prescribed form and manner on or before the GIR due date for the fiscal year: (a) the identity of the qualifying foreign filing entity; and (b) the jurisdiction in which the qualifying foreign filing entity is located. GIR — appointment of designated notification entity (5) If more than one constituent entity of a qualifying MNE group is required to notify the Minister for a fiscal year under subsection (4), (a) one of those constituent entities that are located in Canada may be appointed as a designated notification entity, in the notification provided to the Minister on