The Markup Blog
Compliance, cash flow, and the Canadian construction rules that most tools built in the US get wrong. Written for the electricians, plumbers, HVAC techs, and trades who actually run the jobs.
Your Q3 GST/HST Return Is Due November 2: A Filing Checklist for Trades Contractors
The Q3 2026 GST/HST return is due October 31, on time until November 2. A checklist for trades contractors: unpaid invoices, holdback, ITCs and penalties.
October 6, 2026, 6 min read
Construction ActOntario's Annual Holdback Release Starts in 2027: What Trades Contractors Should Do Now
Ontario now requires annual holdback release on contracts, with the first releases due in 2027. The notice and payment timeline, and what to set up now.
October 6, 2026, 6 min read
T5018How to Export T5018 Data for Your Bookkeeper (CSV and CRA Filing)
How to export a clean T5018 dataset (CSV and worksheet) for your bookkeeper, the two numbers contractors get wrong, and how the figures get filed with the CRA.
June 9, 2026, 7 min read
TaxA Bookkeeper’s Guide to Keeping Trades Clients CRA-Clean
A working bookkeeper's guide to Canadian trades clients: GST/HST registration and filing frequency, ITC documentation, T5018, multi-province tax, and holdback.
June 9, 2026, 8 min read
Construction ActNotice of Non-Payment Under the Ontario Construction Act: The 14-Day Rule Owners Often Miss
Ontario Construction Act notice of non-payment: 14-day deadline, Form 1.0.1 requirements, what happens if the owner misses the window, and how contractors should respond. Verified against the statute.
May 15, 2026, 6 min read
Cash FlowHow Much Deposit Should a Canadian Contractor Charge? Industry Norms + a Simple Framework
Ontario law doesn't set a fixed deposit cap for most contractor work. Typical deposits by job type (10% to 33% is common), when the Consumer Protection Act applies, and how to set yours.
May 15, 2026, 6 min read
Construction ActWhy Your Invoice Isn't a 'Proper Invoice' Under the Ontario Construction Act: 7 Common Mistakes
Ontario Construction Act proper invoice mistakes: the 7 ways trades contractors fail s.6.1, missing period of work, no contract reference, vague descriptions, missing payment recipient details, no HST number, premature invoicing, no proof of delivery.
May 15, 2026, 5 min read
PricingMarkup vs Margin for Trades Contractors: The Pricing Math That Costs You $20K a Year
Markup vs margin for Canadian trades contractors: the math, a conversion table, the formula to set prices from your target margin, what 'cost' should actually include, and typical margin ranges by trade.
May 15, 2026, 6 min read
Construction ActConstruction Lien Deadline by Province in Canada: A 2026 Guide for Trades Contractors
Canadian construction lien preservation deadlines by province for 2026. Every statute, section reference, and follow-up perfection step in one place. Verified against primary sources.
May 15, 2026, 6 min read
Construction ActHow to File a Construction Lien in Ontario: A 2026 Step-by-Step Guide for Trades Contractors
Step-by-step guide to filing a construction lien in Ontario. 60-day preservation, 90-day perfection, Form 12, Teraview registration, and the five common mistakes that kill liens.
May 15, 2026, 7 min read
CRA ComplianceGST/HST/PST/QST by Province in Canada: A 2026 Tax Rate Cheat Sheet for Trades Contractors
Canadian sales tax cheat sheet for contractors: every province's GST/HST/PST/QST rate, the $30,000 GST/HST registration threshold, the PST quirks in BC and Saskatchewan, and the Quick Method for service providers.
May 15, 2026, 6 min read
Construction ActOntario Construction Act 2026: What Changed and What It Means for Contractors
Ontario's Construction Act got real changes on January 1, 2026: 7-day deficiency notice, mandatory annual holdback release, more. Here's what every contractor needs to know.
May 8, 2026, 8 min read
Construction ActProper Invoice Under Ontario’s Construction Act: Sample, Template, and 6-Field Checklist (2026)
Ontario’s Construction Act requires 6 fields on a proper invoice. Miss one and the 28-day clock won’t start. Sample, template, and field-by-field checklist.
April 24, 2026, 7 min read
Construction ActOntario Construction Act Prompt Payment: How the 28-Day Clock Works (2026 Guide)
Ontario’s Construction Act starts a 28-day payment clock the day a proper invoice is delivered. How the prompt-payment rules work and how to enforce them.
April 10, 2026, 9 min read
Construction ActHow to File an ODACC Adjudication: Step-by-Step Guide for Ontario Contractors
Step-by-step ODACC adjudication guide for Ontario contractors. $0 fee under $50K, 35-day decision. The fastest way to enforce a Construction Act payment dispute.
March 27, 2026, 8 min read
Cash FlowLate Payment Fees for Canadian Contractors: What’s Legal, What’s Enforceable (2026)
Canadian contractor guide to late payment fees: what you can charge customers, the 35% Criminal Code cap, and when the CRA charges you for late filings.
March 13, 2026, 8 min read
T5018T5018 Filing for Canadian Construction Contractors: Threshold, Deadline, Penalties (2026)
T5018 filing rules for Canadian construction contractors. Who must file, the $500 threshold, the 6-month deadline, and the penalties for missing it.
February 27, 2026, 8 min read
T5018T5018 vs T4A: Which Form for Your Subcontractor? (Decision Tree)
Construction contractors: should you file a T5018 or T4A for your subcontractor? Decision tree, edge cases, and the penalty for getting it wrong.
February 13, 2026, 7 min read
The Canadian-trades compliance bundle, in one app.
Construction Act-compliant invoices, T5018 filing, lien deadlines, holdback, and province-aware tax.