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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.

T50187 min read

How 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, 2026Read →
Tax8 min read

A 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, 2026Read →
Construction Act6 min read

Notice 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, 2026Read →
Cash Flow6 min read

How Much Deposit Should a Canadian Contractor Charge? Industry Norms + a Simple Framework

Ontario contractor deposit guide: industry norms by job type (renovation, roofing, HVAC, custom millwork), the material-risk vs commitment-risk framework, and why you shouldn't over-rely on the deposit. Includes the Consumer Protection Act considerations.

May 15, 2026Read →
Construction Act5 min read

Why 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, 2026Read →
Pricing6 min read

Markup 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, 2026Read →
Construction Act6 min read

Construction 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, 2026Read →
Construction Act7 min read

How 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, 2026Read →
CRA Compliance6 min read

GST/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, 2026Read →
Construction Act8 min read

Ontario 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, 2026Read →
Construction Act7 min read

Proper 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, 2026Read →
Construction Act9 min read

Ontario 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, 2026Read →
Construction Act8 min read

How 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, 2026Read →
Cash Flow8 min read

Late 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, 2026Read →
T50188 min read

T5018 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, 2026Read →
T50187 min read

T5018 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, 2026Read →

The Canadian-trades compliance bundle. In one app.

The Canadian-trades compliance bundle: Construction Act-compliant invoices, T5018 filing, lien deadlines, holdback, and province-aware tax.

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