Pillar2 Pathway
CRA SERS API Filing

File your GIRN online. $279.99, transmitted directly to the CRA

Pillar2 Pathway files your Global Information Return Notification (GIRN) directly with the Canada Revenue Agency through the Special Elections and Returns System (SERS) API. Complete the guided form below, authorize payment at submit for GIRN (see pricing for GMTR and free GIR Status), and receive your CRA confirmation receipt the same day. You are only charged after CRA acceptance.

Need background first? Read our GIRN filing FAQ or the Pillar Two glossary.

What is the GIRN?

The GIRN, or Global Information Return Notification, is the information return Canadian constituent entities use to tell the Canada Revenue Agency where their multinational enterprise (MNE) group's Global Information Return (GIR) is being filed and which group entity is responsible for filing it. It was introduced under Canada's Global Minimum Tax Act (GMTA) as part of Canada's implementation of the OECD/G20 Pillar Two 15% global minimum corporate tax framework. There is no paper form. The CRA accepts GIRN data only through the SERS API in a prescribed JSON format. Each in-scope Canadian entity must transmit its own GIRN unless the group has appointed a designated filing entity to file on behalf of every Canadian constituent in the group.

Who must file the GIRN in Canada?

Any Canadian entity that is a constituent entity of an MNE group with €750 million or more in consolidated revenue in at least two of the four prior fiscal years has a GIRN filing obligation. The threshold is calculated at the group level, so a Canadian subsidiary of a US, UK, EU, or Asian parent company is just as much in scope as a Canadian-parented group. The obligation also does not depend on the Canadian entity's own revenue. A dormant Canadian subsidiary, a Canadian branch of a foreign entity, or a partnership generating Canadian-source income may all need to file once the group threshold is crossed. The first GIRN is due within 18 months of the first in-scope fiscal year-end under the transitional rule; ongoing filings are due within 15 months. A December 31, 2024 year-end means a June 30, 2026 GIRN deadline, and missed deadlines can trigger CRA penalties of up to $25,000 per month to a maximum of $1,000,000 per entity.

What information do I need before filing?

To finish the guided form in one sitting, have the following on hand:

  • A 15-digit CRA business number in the format XXXXX XXXX RC XXXX.
  • A 15-digit CRA Pillar Two program account number in the format XXXX XXXX PT XXXX, registered directly with the CRA before filing.
  • The CRA Digital Access Code (DAC) associated with your GMT Pillar Two account number. (You should find this in the letter sent by CRA when it provided your PT account number.)
  • The legal name, tax identification details, and jurisdiction of the foreign filing entity submitting the group's GIR.
  • Fiscal year start and end dates for the GIRN reporting period.
  • A primary contact name, business email, and telephone number for the filing entity.
  • An authorized signatory name and the date the GIRN will be certified.
Ready to file? Enter your data and file the GIRN here

GloBE Information Return Notification

Canada Revenue Agency — Special Elections and Returns System

GIRN Filing

Return Type

Notify the CRA of the entities required to file under the Global Minimum Tax.

Complete the required fields for your GIRN filing. Optional details are available below the form.

1. Filing Canadian Entity

Identify the Canadian entity that is filing this GIRN with the CRA for the reporting fiscal year.

As registered with the CRA for the reporting fiscal year

#########PT####

Enter the Digital Access Code from your CRA letter

Select Yes only if this GIRN corrects or replaces a previously accepted GIRN for the same entity and reporting fiscal year. A revised return does not create a new notification — it amends the existing one on record with the CRA.

2. Fiscal Period

3. Constituent Entities

The filing Canadian entity is listed automatically as the first constituent entity. Because this entity is not a designated filing entity, only the filing entity is listed.

Filing entity

Populated from the filing Canadian entity above. Update those fields to change this row.

Program account type

15 characters (#########PT####)

4. GIRN Filer Contact Details

Provide the contact the CRA may use for questions about this GIRN submission.

Full name of the individual contact as per Annex B, Section C of the OECD GIR Guide. Must be a person, not a company name.

10-digit number with no spaces or dashes (e.g. 6135550000). The CRA may use this contact to follow up on the GIRN filing.

If a firm (for example, an accounting firm) is preparing and filing this notification on behalf of the client, enter the firm name here. Otherwise, leave this field blank.

5. Foreign GIR filing entity

Identify the qualifying foreign entity that files the GloBE Information Return (GIR) for this fiscal year outside Canada. Under Article 8.1.3 of the GloBE Rules, this is either the Ultimate Parent Entity (UPE) or a Designated Filing Entity (DFE) that has been appointed to file the GIR with their home tax authority. Only foreign legal identity and jurisdiction belong here; prior-year Canadian filer details are collected under Other Information.

The legal name of the UPE or Designated Filing Entity (DFE) that files the GIR with their home tax authority. This entity's jurisdiction must have a Qualifying Competent Authority Agreement (QCAA) with Canada. (Annex B, Table D/E of the OECD GIR Guide)

ISO country code for the jurisdiction where the GIR for the fiscal year is filed

Optional. Enter the foreign entity's tax identification number, if applicable.

6. Other Information

Optional details when the Canadian-side filing situation differs from the prior year, when another entity filed the previous year's GIRN for the group, or when the prior year's filer used different Canadian identifiers.

If last year's GIRN filer used a different 15-character program account number for the same entity, enter it here (#########PT#### or #########RC####)

If last year's GIRN filer used a different legal or operating name for the same entity, enter it here

Optional. When another Canadian constituent filed the prior GIRN for the MNE group, enter that entity's legal name.

Optional. Enter the prior filer's program account if applicable (#########PT####)

7. Certification

Full legal name of the individual who certifies the accuracy of this filing. This person must be authorized to act on behalf of the filing entity. Under Article 8.1.5 of the GloBE Rules, the Filing Constituent Entity is responsible for the accuracy of the GIR.

Name of the company or organization on whose behalf this is being certified

Date on which the signing authority reviewed and authorized this filing. Must not be a future date.

GIRN: $279.99 CAD, review your filing, accept terms, then authorize payment; charged only after CRA confirmation.

Additional optional fields

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Click to expand all optional GIRN fields. Only fields you complete are included in your filing.

How our $279.99 GIRN filing service works

  1. Complete the guided questionnaire above. It walks you through every field the CRA requires under Appendix C of the Global Minimum Tax Submission Guide. Most filers finish in under 10 minutes.
  2. Authorize payment when you submit. GIRN is $279.99; GMTR is $199.99; GIR Status is free, see pricing. We place a temporary hold on your card at submit; you are only charged after the CRA accepts your filing and returns a confirmation number. One transparent price per return type covers preparation, validation, and live API transmission.
  3. We transmit your GIRN through the CRA's SERS API. Our service is already authenticated with the CRA, so there is no certification or testing stage you need to complete yourself. The payload is generated in the exact JSON structure the Special Elections and Returns System expects and sent in real time.
  4. Receive your CRA confirmation receipt. Most filings are acknowledged the same day, with the confirmation number returned directly to your browser and emailed to your contact address.

What happens after you submit

You will receive an on-screen CRA acknowledgement and a confirmation number you can quote in correspondence with the CRA. We retain a copy of the payload on your behalf for your records. If the CRA does not accept your filing, the card authorization is released and you are not charged; you can correct your information and resubmit with the same authorization when possible. Preflight checks catch format and required-field issues only; the CRA may still reject filings for eligibility or account reasons we cannot verify in advance. If the CRA rejects the submission for a technical reason on our end, we will correct and re-transmit at no additional charge. If you later discover an error in a filing the CRA has already accepted, we can file an amended GIRN through the same SERS endpoint. Contact support@pillar2.info for amendment pricing.