Words and Phrases - "substantially complete"
John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31
Meaning of substantially complete in the construction industry (p. 10:6)
[T]he term “substantially complete" is therefore an undefined term that should take its meaning from its normal commercial use in the construction industry. The IO [Infrastructure Ontario] template documents essentially define substantial completion as the point when the facility has been completed in accordance with the project agreement and all requirements other than minor deficiencies have been satisfied. As used in the construction industry, it does not mean the time when a building is 90 percent complete, but rather the time when it is fully complete and capable of lawful occupancy, subject to minor deficiencies.
Handling of HST on future due dates if HST has already been paid under s. 168(3)(c) (p. 10:7)
[I]f the substantial completion rule has applied and tax has been remitted by Projectco without having been paid by the proponent, the ETA does not address how to deal with future tax that is collected from the proponent when actual payments are due and paid. This is effectively a prepayment of the HST so that, when a final invoice is rendered, a notation should be made on the invoice indicating that HST has previously been paid under paragraph 168(3)(c)…