ascertainable

The respondent (Shopify), was a Canadian corporation providing a software platform for online e-commerce transactions. After receiving a request from the Australian Tax Office (ATO) for such information pursuant to Article 21 of the Canada-Australia Treaty (the “Convention”) a year previously, the Minister issued a requirement to Shopify pursuant to s. 231.2 of the ITA (and s. 289(3) of the ETA) for information identifying listed particulars for all merchant customers of Shopify who had revenues from sales to customers located in Australia.

The appellants were subcontractors of an affiliated company (“Exelon”) which, in turn, had a contract for the performance of construction work with a third party (“Enbridge”). Angers J found that for purposes s. 168(6) the consideration receivable bhy the appellans for their work did not become ascertainable for so long as a significant contractual dispute with Enbridge was resolved, stating (at para. 51) that:

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive....