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Income taxes | 9 Months Ended
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Jul. 31, 2025
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Income taxes | Note 11. Income taxes The Canada Revenue Agency (CRA) has reassessed CIBC’s 2011–2020 taxation years for approximately $1,918 million of income taxes related to the denial of deductions of certain dividends. Subsequent taxation years may also be similarly reassessed. CIBC filed a Notice of Appeal in respect of its 2011 taxation year to put the matter in litigation. CIBC is confident that its tax filing positions are appropriate and intends to defend itself vigorously. Accordingly, no amounts have been accrued in the interim consolidated financial statements. Canada’s Global Minimum Tax Act (GMTA) applies a 15% global minimum corporate tax on certain multinational enterprises, including CIBC. The impact of the GMTA to CIBC’s consolidated tax rate is within a 1% range for the three and nine months ended July 31, 2025.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2024-03-27 + Details
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