On 3 February 2017, the Canadian Revenue Agency published the form and instructions for submitting Country-by-Country (CbC) reports. Canada's CbC reporting requirements were adopted the end of 2016 and are generally in line with BEPS Action 13 guidelines ({News-2016-12-23/A/2- previous coverage}). The requirements apply for fiscal years beginning after 2015 for MNE groups meeting a consolidated group revenue threshold of EUR 750 million in the previous year. The requirement applies for ultima…