# TIM-03 — Progress payments (s.168(2), s.152(1)(c))

**Flag: Stale — principle only** — The principle holds; a figure or date in it may not. Check the figure before you use it.

Stale — principle only (examples use 7% GST)

**Progress payments** (s.168(2), s.152(1)(c)): tax on each progress payment is payable on the earlier of payment and the contractual due date, even if nothing is actually paid. A payment application awaiting third-party certification is not an invoice

## Sources

- Memorandum 19-1 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-1/real-property-gst-hst.html

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