The Canada Revenue Agency (CRA) has published Guidance on Country-By-Country Reporting in Canada. The guidance covers the particulars of Canada's CbC reporting requirements using form RC4649 Country-by-Country Report, which is required to be filed for fiscal years beginning on or after 1 January 2016 for MNE groups meeting a consolidated group revenue threshold of EUR 750 million in the previous year. The requirement to file applies for ultimate parent entities resident in Canada, surrogate …