We build the GloBE XML
jurisdictions actually file.
Pillar2 Pathway Inc. is an Ontario corporation. This site does one thing: turn the GloBE Information Return questionnaire into the OECD XML used to file and exchange a GIR, in every jurisdiction that requires that file.
The Problem
When Canada enacted the Global Minimum Tax Act in 2024, thousands of Canadian subsidiaries of large foreign MNE groups suddenly had a new annual obligation: the GIRN (Global Information Return Notification). The problem wasn't understanding the law, it was understanding how to comply with it.
The CRA's GIRN filing is an authorized Pillar Two submission through the SERS API. The documentation for that API is dense. The credential setup is non-obvious. First-time filers need a Digital Access Code before they can even begin. And the penalties for missing the deadline, up to $100,000 per entity, are serious.
At the same time, the GIRN is an information return, not a payment return. For the majority of Canadian constituent entities, no tax is owed. There's no reason this should cost tens of thousands of dollars in professional fees just to transmit structured data to a government API.
One finance leader described the shift this way: the task feels less like conventional tax compliance and more like a regulated data submission to an authority, and when the process is procedurally hostile or the tooling is brittle, even a simple notification can become a material business risk.
We built Pillar2 Pathway to eliminate that friction. Complete a guided questionnaire in under 10 minutes. We handle the CRA API transmission. You receive an instant acknowledgement receipt. Done.
Our Mission
Make the OECD GloBE Information Return XML available to every group that has to file one.
Our Story
- 2023
OECD Pillar Two Activation
Canada enacts the Global Minimum Tax Act, making the GIRN (Global Information Return Notification) a mandatory annual filing for thousands of Canadian subsidiaries of large MNE groups.
- 2026
Pillar2 Pathway Founded
Pillar2 Pathway Inc. is incorporated in Ontario. We become authorized for Pillar Two submissions, the channel to transmit GIRN filings, and begin building our direct API integration.
- 2026
First Filings Transmitted
We transmit the first live GIRN (Global Information Return Notification) filings via the CRA SERS API and receive official acknowledgement receipts. Our guided questionnaire launches publicly.
- 2026
First Major Deadline
June 30, 2026, the first GIRN deadline for December 31, 2024 fiscal year entities. Pillar2 Pathway is ready to help every eligible corporation comply.
Why Trust Us
We are a specialized, purpose-built service, not a general-purpose platform pivoting into tax compliance. Here is what backs that up.
CRA-Authorized GIRN Transmission
We are authorized for Pillar Two submissions. Our integration uses the official SERS API, the prescribed channel to send your GIRN to the CRA.
Ontario-Incorporated
We are a registered Ontario corporation operating under Canadian law. Your data stays in Canada and is handled in accordance with Canadian privacy legislation (PIPEDA).
Stripe-Secured Payments
Paid filings use Stripe Checkout with manual capture: we authorize your card at submit and charge only after the CRA accepts your filing and returns a confirmation number. Stripe is PCI DSS-certified; we never store credit card data on our servers.
No Data Sold, Ever
Your filing data is used solely to prepare and transmit your GIRN to the CRA. It is never sold, licensed, or shared with third parties beyond the required CRA transmission.
Get in Touch
We are a small, focused team and we respond to every message. Whether you have a compliance question, a technical issue, or want to discuss volume pricing, use our contact form or email us directly.
Ready to get compliant?
Build the OECD GloBE XML from the same GIR questionnaire. $2,199.00, charged when the file is generated.