Rules · TIM

TIM-02 — Deposits (s.168(9)) — ⚠ source does not support this half

Unconfirmed — Believed right, never verified against a source. Do not publish from this alone.
Current (prepayments, s.133) · **Unconfirmed (deposits, s.168(9))**

Deposits (s.168(9)) — ⚠ source does not support this half. The mirror of Memorandum 3-1 (Sources/GST-HST Memorandum 3-1 — Liability for Tax.md) contains no reference to s.168(9) and does not use the word "deposit" anywhere; the only 168-series provision it cites is s.168(8), an unrelated combined-supply rule. Find a source that actually states the deposit rule before publishing on it. The rule as understood: a deposit is security for a future obligation and is not consideration until the supplier applies it against the price or the customer forfeits it — refundable or not. Prepayments are a different rule: s.133 deems the agreement itself to be the supply, so tax applies to a prepayment even though nothing has been delivered. CRA does not use the word "retainer" — describe the mechanism, not the label

(mirror confirmed **not** to state the deposit rule — see caveat in Rule column)

Sources

Memorandum 3-1 (primary) · local copy

Record

Anchor ID: TIM-02 (permanent)
Jurisdiction: FED
Section: 2.4 Timing of tax — deposits, prepayments, progress payments, holdbacks
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning TIM-02

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	Began mirroring the non-guide sources to `Sources/`, with provenance front-matter (source URL, issue date, CRA page-details date, fetch date, anchors, caveats). 14 documents mirrored in the first pass. Findings: (a) Notice 334 was cancelled 2026-04-22 and replaced by Memorandum 25-3 — EXM-H01 re-anchored, Notice 334 added to Part 4; (b) TIM-02's deposit limb is unsourced — Memorandum 3-1 contains no s.168(9) and never uses the word "deposit", flag set to Unconfirmed for that half; (c) stale rate boxes are systemic — the NS-at-15% box appears in six mirrored documents and two older ones still state GST at 7%, so a general warning was added to Part 4; (d) TIM-06's holdback rule and EXM-H02's 11 February 2014 date and EXM-H06's 2013 dates all confirmed verbatim against source

Began mirroring the non-guide sources to Sources/, with provenance front-matter (source URL, issue date, CRA page-details date, fetch date, anchors, caveats). 14 documents mirrored in the first pass. Findings: (a) Notice 334 was cancelled 2026-04-22 and replaced by Memorandum 25-3 — EXM-H01 re-anchored, Notice 334 added to Part 4; (b) TIM-02's deposit limb is unsourced — Memorandum 3-1 contains no s.168(9) and never uses the word "deposit", flag set to Unconfirmed for that half; (c) stale rate boxes are systemic — the NS-at-15% box appears in six mirrored documents and two older ones still state GST at 7%, so a general warning was added to Part 4; (d) TIM-06's holdback rule and EXM-H02's 11 February 2014 date and EXM-H06's 2013 dates all confirmed verbatim against source

The full changelog