# TIM-01 — General rule (ETA s.168(1))

**Flag: Current** — Verified against the live source. Safe to cite.

General rule (ETA s.168(1)): tax is payable on the **earlier of** the day consideration is paid and the day it becomes due. Consideration becomes due on the earliest of the invoice date, the day the supplier first issues the invoice, the day the supplier would have issued it but for undue delay, and the day the recipient must pay under a written agreement (s.152(1))

## Sources

- RC4022 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative