mcat - winter 2010

The Winter season smiled upon us this year and once againprovided members with an opportunity to meet and greetfriends and customers. MCA Toronto started off the yearwith our annual Industry Luncheon held on Wed. Jan. 13,

2010 at the Crystal Fountain Banquet Hall in Markham. Mr. DerekEdwards was fantastic entertaining the record crowd.

The New Year was unfolding the same as other years until thatpoint, but what followed was somewhat surprising. The work thatusually develops after mid-January did not arrive. And, as we are pre-paring the Pipeline for the CMX show from Mar. 25 to 27, 2010, thequantity of work still hasn’t shown any growth to speak of.

Our Members inform us that there is a lot of work on the drawing

Continued On Page 3

T

president’s message

Continued On Page 3

Record Attendanceat Annual Luncheon

HEADLINE NEWS

HarmonizedSales Tax and FixedPrice Contracts:

Both the British Columbia and Ontario Pro-vincial governments have announced theirintention to harmonize the existing Pro-vincial Sales Tax (PST) with the five per cent

federal Goods and Services Tax (GST) to create a sin-gle, value-added Harmonized Sales Tax (HST) effec-

tive Jul. 1, 2010. In the case of Ontario, a 13 per centHST will replace the current eight per cent PST.

It is expected that both the new B.C. and Ontarioharmonized sales taxes will generally use the samerules and tax base as the current GST. As a result, in

By VINCE DI GAETANO, MCA Toronto President

Transitional Issues

B

Last December, the Minis-try of Labour (MOL) an-nounced some revisions tothe Construction Regula-

tion. While these revisions touch sev-eral areas of legislation, the two mostaffected are those regarding woodenguardrails and stilts.

WOODEN GUARDRAILSAs part of the recent amend-

ments, the MOL made changes tothe loading specifications for woodenguardrails. The technical loadingspecifications were amended to in-clude a performance-based require-ment.

Now, a wooden guardrail must be:

Ministry of Labour RevisesConstruction Regulation

BUSINESS NOTES

L • Constructed and installed sothat it is capable of resisting all loadsthat it may be subjected to by work-ers;

• Designed to meet the existingloading requirements under section26 of the Construction Regulation.

STILTSThe use of stilts on construction

projects was previously prohibited inOntario. That is no longer the case.

The residential sector commis-sioned the Department of Kinesiol-ogy at the University of Waterloo tocompare the ergonomics of usingconventional benches. The study

Continued On Page 2

2 MCAT PIPELINE - Winter 2010

MCATBOARD OF GOVERNORS

PresidentV. Di Gaetano

Royal Mechanical Inc.First Vice President

D. NayakModern Niagara

Second Vice PresidentA.L. Prowse

H. Griffiths Ltd.TreasurerL. Carinci

Hi-Rise MechanicalPast President

D.G. CapotostoGimco Ltd.

DirectorM.J. McGarvey

Ram Mechanical Ltd.Director

M. BattagliaBattaglia Mechanical

DirectorS. Munro

Adelt Mechanical Works Ltd.DirectorB. Grist

Black & McDonaldDirectorB. White

Geo. A. KelsonDirector

D. BelluzBering Mechanical Ltd.

Ex-officio Director (GTECA)P. SheridanPlan Group

Ex-officio Director (TSM)A. Defoe

Black & McDonaldEx-officio Director (MIAO)

J. FabingCustom Insulation Systems

Ex-officio Director (ORAC)D. Honsberger

Ontario Refrigeration & AirConditioning Contractors Assoc.

PIPELINE is a “marketing andinformation periodical” publishedfor the Mechanical ContractorsAssociation of Toronto by PerksPublications Inc.

Publisher: Mike NoskoEditor: Tanja NowotnySales: Cathie Fedak

Advertising in PIPELINE isrestricted to member companiesof MCAT.

ppiPERKS PUBLICATIONS INC.3 Kennett DriveWhitby, Ont. L1P 1L5Tel: (905) 430-7267Toll Free: 1-877-880-4877Fax: (905) 430-6418E-mail: [email protected] Site: www.perkspub.com

MECHANICALCONTRACTORSASSOCIATION OF TORONTO50 Acadia Ave., Suite 302Markham, Ont. L3R 0B3Tel: (416) 491-9004Fax: (416) 491-9007E-mail: [email protected] Site: www.mcat.on.ca

president’s messageContinued From Page 1

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HUB International’s Construction & Surety Team are experts in their field. They know how to build solid insurance and surety programs.

HUB International is Canada’s largest insur-ance broker. Our construction and surety clients can count on industry specific and regional expertise, comprehensive programs, extensive resources and exceptional service.

Located throughout North America, HUB International’s expert advisors can address all your property/casualty, surety, employee benefits and personal insurance needs. Call us for a review of your current insurance and surety program.Property & Casualty > Surety > Employee Benefi ts > Personal Insurance > Risk Management & Loss

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Property & Casualty > Surety > Employee Benefi ts > Personal Insurance > Risk Management & Loss Control found that the force stilts put on the

body’s joints is within normal andsafe limits.

Therefore, the MOL amended thelegislation to allow the use of stiltsunder limited circumstances and withspecified safety measures in place.

Workers may now use stilts:• Only for drywall finishing, and

the installation of insulation and va-pour barrier;

• Up to a maximum stilts heightof 76 cm (about 30 inches);

• On level and rigid work sur-faces where all openings and opensides are adequately covered orguarded, and where debris or ob-structions have been removed,guarded, placed or secured so thatthey do not pose a tripping or slip-ping hazard.

• In areas where guardrails havebeen extended to accommodate theheight of the stilts, providing ad-equate fall protection;

• If the stilts are in good condi-tion and are inspected each day be-fore use;

• If they have completed a train-ing program that includes the re-quirements set out in section 116 ofthe Construction Regulation and arecarrying proof of completion.

The Infrastructure Health andSafety Association developed aneight-hour training program on thesafe use of stilts. The program, whichfulfills the training requirement out-lined in the legislation, is being of-fered by the Interior Finishing Sys-tems Training Centre (IFSTC). Par-ticipants who successfully completethe program receive a certificate asproof of training.

For more information about the pro-gram, visit www.ifstc.com. To view a com-plete list of all the amendments that weremade to the Construction Regulation, visitthe construction section of www.ihsa.caand click on Legislation.

Continued From Page 1

Ministry of Labour RevisesConstruction Regulation

and planning tables scheduled tostart later this year. MCA Torontoman-hours are down five per centbelow our budget for Jul. 1 to Dec.31, 2009. We do remain optimisticthat the Greater Toronto Area willsee an increase in work as the yearunfolds. MCA Toronto, in conjunc-tion with MCA Ontario, is currentlynegotiating a new Collective Agree-ment for May 1, 2010 until Apr. 13,2013.

There are some great thingsscheduled for MCA Toronto thisyear. As promised, we are movingforward with Building InformationModeling (B.I.M.) information andtraining sessions in 2010. MCA To-ronto has joined the Canada B.I.M.Council and we look forward to sup-porting our members as we moveinto new areas of learning. MCAToronto Vice President, Mr. AlProwse, is currently representingMCA Canada on the Canada B.I.M.council. We will keep members ap-prised of all programs as they be-come available.

MCA Toronto’s EducationCommittee is evaluating Leadershipin Energy and Environmental De-sign (LEED) programs and the Ca-nadian Green Building Council(CaGBC). The Committee will re-view courses available and scheduletraining sessions as soon as possi-ble. The Committee will be meetingwith Mr. Larry Slaney, director of Ca-nadian Training for the United As-

sociation, to review the UA approachto the LEED and Green initiative.

MCA Toronto is continuing thequest to form a Student Chapter inToronto. In February, we attended theTechnology Career Fair at GeorgeBrown College in Toronto. It was anexcellent event and provided MCAToronto with an opportunity to meetwith students and faculty to discussthe Student Chapter concept. MCAToronto will be continuing discus-sions with interested parties thisSpring. During our visit to GeorgeBrown, we had a chance to meet astudent councillor who was workingwith a construction professional whois new to Canada and seeking em-ployment. We were able to obtain thisindividual’s resume and forward it toa MCA Toronto Member who waslooking for an estimator. We arepleased to say that the individual washired by our member firm. We hopeto open many more avenues to allowthis kind of situation to blossominto a positive end result for bothstudents and our Member compa-nies.

Mr. Derek Edwardswas fantasticentertaining therecord crowd.

MCAT PIPELINE - Winter 2010 3


HarmonizedSales Tax and FixedPrice Contractsone aspect, the matter might simply be treated as anincrease in the current GST in B.C. from five per centto 12 per cent and in Ontario from five per cent to 13per cent effective Jul. 1, 2010. However, there is someconcern that in the absence of clear statements as tothe intended scope and operation of the new HST,and whether, in fact, the transition will proceed asannounced, no assumptions can be made.

THE TRANSITIONAL PROBLEMHow should bidders be instructed to bid fixed

price construction contracts closing prior to the an-nounced effective date, but extending beyond thatdate? (i.e. a “transitional” project).

a) How should the GST and HST be treated?b) What about the PST? How should it be treated

by bidders?The Canadian Construction Association (CCA) has

been asked by its members and the major federal gov-ernment contracting authorities to provide recommen-dations for dealing with these “transitional” projects.When the GST was first introduced in 1991, CCA wasinstrumental in bringing about the bidding practicesfor that transition.

RECOMMENDED APPROACHDO NOT have GST or HST included in bid

prices. In all cases, bidders should be told to submitbid prices exclusive of any Value Added Taxes (i.e.GST or HST) as is the current recommended industrypractice.

And, DO NOT ask bidders to identify theamount of GST or HST that applies to their bidprice. Some bid forms, including CCDC, ask bidders

to indicate the amount of GST that applies to theirbid price. For transitional projects this could lead tounnecessary confusion, especially given the differenttiming rules that apply to progress payments andholdbacks.

Have clear instructions in the bid documentsdirecting bidders to bid based upon the transitionto HST occurring as announced. This eliminatesthe need to seek a credit since any cost savings arisingfrom the move away from a PST to the HST will havebeen factored into the bid prices as part of the normalcompetitive bid process. Should the transition not oc-cur, the contractor would then be entitled, under theCCDC contract language, to recover the additional costsit incurred due to the transition to the harmonized HSTand the elimination of the PST not occurring as an-nounced. This option is preferred by CCA since it avoidshaving to deal with credits for the elimination of thePST and assumes the transition will occur.

This would also appear to be preferred by thosethat read the provisions in GC 10.1.1 in CCDC stand-ard contracts as intending that tax changes announcedor known to bidders prior to the time of bid closingare in fact taxes that are “in effect at the time of bidclosing” even if not applicable until a future date.

BASIC FACTS AND CONSIDERATIONSHere are some statements of fact that are impor-

tant to understand before considering possible op-tions:

(1) For owners/construction purchasers whoare also GST/HST registrants, the move to a 12 or13 per cent HST will NOT increase construction

Continued On Page 4



costs. Most purchasers of construction in the non-residential construction industry are GST registrantsand, as such, are entitled to a full GST input tax crediton all GST paid on their taxable inputs. It is expectedthat this will continue with the new HST. As a result,the move to a 13% HST will NOT increase construc-tion costs for GST/HST registrants. The one notableexception is the Municipalities, Academic Institutions,Schools and Hospitals (MASH) sector which is typi-cally not a GST registrant, but are entitled to partial orfull rebates of the GST they pay on their inputs. Wheresuch MASH owners are entitled to partial rebates only,the move to a 13 per cent HST from a five per centGST may increase the cost of construction.

(2) Under Construction Supply and Install Con-tracts, contractors must not, when calculating theGST applicable to their selling price, exclude any

HarmonizedSales Tax and FixedPrice Contracts

tract Price.

TRANSITIONING TO THE HSTSome transitional rules have already been released

for New Housing. Additional general transitional rulesfor the HST have also been released and are availableat www.rev.gov.on.ca/en/taxchange/transition.html.

To support small businesses, Ontario will pro-vide up to a total of $400 million in one-time transi-tion assistance to small business in the form of atransition credit. Most businesses, other than finan-cial institutions, with less than $2 million in annualrevenue from taxable sales, will be eligible for the SmallBusiness Transition Credit of up to $1000.

Businesses that are registered for GST will be re-quired to collect the HST.

To reduce the administrative burden for smallamount that represents the PSTthey paid on their inputs. Con-tractors may include the PST theypaid on material in the price pro-vided to their customer. CanadaRevenue Agency (CRA) bulletinsmake it clear that, for the purposesof calculating the GST, contractorsare not to exclude any portionfrom their prices that representsPST paid by them. The GST iscalculated on the full selling priceregardless of the PST content ofthat selling price.

(3) How do standard indus-try fixed price contracts dealwith post-bid changes in appli-cable taxes? General Condition10.1 of CCDC2 2008 states thefollowing:

GC 10.1 Taxes and Duties.10.1.1 The Contract Price shall include all taxes and cus-toms duties in effect at the time of the bid closing except fromValue Added Taxes payable by the Owner to the Contrac-tor as stipulated in Article A-4 of the Agreement – CON-TRACT PRICE. 10.1.2 Any increase or decrease in coststo the Contractor due to changes in such included taxes andduties after the time of the bid closing shall increase or de-crease the Contract Price accordingly.”

Note that GC 10.1.1 says that the Contract Priceshould include all taxes in effect at the time of the bidclosing. If a new tax or tax change is announced priorto the bid closing time but is not applicable until afterthe bid closing time, is it a tax that is “in effect” at thetime of bid closing? While arguments can perhaps bemade either way, it is nonetheless important that thisis clarified in the Bid Documents.

Note that the “extra” or “credit” contemplated byGC 10.1.2 is the amount of any increase or decrease incosts to the Contractor due to post-bid changes intaxes and not the amount of PST content in the Con-

businesses, Ontario will parallel the federal small sup-plier threshold. In general, businesses with sales un-der the threshold will not be required to register andcollect tax.

Small suppliers that choose not to register will notbe required to file a tax return and will not be eligibleto claim input tax credits. If a small supplier choosesto register, it will be eligible to claim input tax creditrelated to its taxable supplies when it files its tax re-turn.

PROGRESS PAYMENTS/HOLDBACKSThe HST would generally apply to progress pay-

ments on contracts to construct, renovate, alter orrepaid (hereafter referred to as “construct”) real prop-erty progress payment can reasonably be attributedto property delivered or service performed on or afterJul. 1, 2010.

For progress payments that become due or areContinued On Page 8


By KATHERINE JACOBS, Directorof Research and Analysis, Ontario

Construction Secretariat

The global economicdownturn is beginningto stabilize in responseto unprecedented andsynchronized monetaryand fiscal stimulus.

Most economies, including Canada’s,are now transitioning towards recov-ery. However, Ontario will continueto struggle given its strong depend-ence on the manufacturing sector andexport ties to the United States. On-tario’s economy will grow modestlyin 2010, but will continue to lag be-hind the national economy as the be-leaguered manufacturing sectorworks to find a new ‘normal’.

However, we should not take thisrecovery for granted. Aggressive pub-lic spending has provided a strongdose of economic stimulus that isexpected to continue through 2010,but won’t last indefinitely. We needto see the private sector take over thisstimulus lead for the recovery to gaina strong foot-hold. Corporate prof-its have taken a beating over the pastthree quarters, and tight cash andcredit will likely hold back a strongrecovery in private investment until2011.

So, how does this emerging re-covery affect the construction indus-try? As is often the case with con-struction, there isn’t one simple an-swer. Looking at Ontario’s non-resi-

EYE ON ICI

Signs of EconomicRecovery Starting

To Emerge

dential building construction invest-ment, we saw a drop of 4.2 per centto $3.9 billion in the third quarter of2009. All three sectors (industrial,commercial and institutional) de-

Tbuildings, shopping centres and ware-houses. Surprisingly, institutionalspending also declined in the thirdquarter, primarily due to lower spend-ing on healthcare facilities and homesfor the aged. This decline points tothe lag in identifying projects forstimulus funding and getting thoseprojects started.

As we look into 2010, we can ex-pect to see continued weakness in theindustrial and commercial sectors ofthe construction industry. The com-mercial construction category is al-ready experiencing a slow-down. Pri-vate sector funding is critical to thecommercial sector and with con-strained credit, rising vacancy rates,and lower consumer confidence, newcommercial construction will be nega-tively impacted over the next year.Most of these factors are cyclical innature and will turn around as theeconomy picks up, but that will taketime. Only modest improvement incommercial work is to be expected in2010, with much better prospectscoming in 2011.

It is in the institutional categoryof non-residential buildings that is aclear winner given governmentstimulus.

Hospital projects and additions toinstitutions of higher learning aregetting the additional federal and pro-vincial funds. Many of these projectsare now getting underway and weanticipate the bulk of the benefit of

clined in the third quarter, but theCommercial sector was the prime con-tributor to the drop. Declines in com-mercial investment are primarily at-tributed to lower spending on office

Aggressive public spendinghas provided a strong dose

of economic stimulus that isexpected to continue through

2010, but won’t lastindefinitely.

Continued On Page 6


Signs of Economic RecoveryStarting To Emerge


government stimulus will be real-ized next year. So, the outlook forconstruction is mixed.

Those contractors and em-ployees who work predomi-nantly in the institutional sectoror on civil engineering projectswill benefit from the significantstimulus dollars the governmenthas allocated. Residential, com-mercial and industrial projects,which are funded through pri-vate investment, will see drasticreductions in activity over thenext couple of years.

The uncertainty as we move

forward and out of the reces-sion revolves around the pri-vate sector’s ability to pick upthe torch and replace the gov-ernment stimulus that hasbeen supporting the economy.Without renewed private sec-tor strength, we risk a ‘doubledip’ recession.

This year will be a transi-tional year as the provincial andfederal governments articulatetheir ‘exit’ strategies and westart to see improved oppor-tunities from the private sec-tor.

focus on green

UA Canada has recently finalized a na-tional agreement with the CanadianGreen Building Council (CaGBC) and35 local unions as members of theCaGBC for a two-year term. This agree-ment will see the two organizations work-

ing together to develop training programs across thecountry that meet the requirements for CaGBC, aswell as industry standards. This is an opportunity todeliver CaGBC certified training to over 50,000 UAmembers in Canada.

UA Canada has developed a “Green Construction101” Train the Trainer course that will provide theinformation required for certified instructors to pre-pare tradespeople and construction workers with theknowledge, skills and abilities necessary to participatefully in “Green” sustainable construction projects inCanada. This course of action will be implementedunder the requirements of the National Associationof Union Schools and Colleges (NAUSC) who willaudit and certify the individuals participating. TheCaGBC is also there to make sure that the content andtesting requirements meet the strict standards for sus-tainable construction projects in Canada.

The Green Construction 101 course will includehow to identify critical practices while working on sus-tainable project sites and the project management proc-ess for Green construction. Roles and Responsibili-ties of the Green Construction Worker will be identi-fied as well for the Commercial, Institutional and Resi-dential construction sectors. The Integrated GreenProject Team concept will be studied throughout thecourse to enable workers to navigate within sustain-

able project requirements, and will include conceptsof the Green Building Standards rating system. Thiscourse will serve as a knowledge foundation uponwhich to continue the necessary education process forparticipants to move to the next level of training andto fulfill the prerequisites to qualify to write LEEDGreen Associated Professional (AP) credentials exami-nations in the future.

The next phase of this new agreement with theCaGBC will be to work with Industry groups as theUA has already done with the Mechanical ContractorsAssociation of Toronto (MCAT) to develop the nec-essary profile for a course that will fit the needs of theworkplace for the Contractor side of the equation,with a program for “Green Standards for Construc-tion Professions” that will be available for the Engi-neers, Designers, Auditors, Administration and allof the other professionals that are part of the processof developing and delivering finished constructionprojects.

The provision of these training programs for allgroups involved in the construction process is requiredto ensure that industry partners deliver a quality prod-uct to clients. The UA mandate has always been todeliver on time and on budget, but it now includesthe sustainability factor of green technologies, andthe UA and MCAT need to meet this new challenge aspartners in progress.

The UA intends to work with MCAT and theCaGBC and NAUSC to deliver qualified and certified“Green” professionals to the industry. The UA looksforward to a sustainable future for the constructionindustry.

United Association Canada SignsNational Agreementwith the Canadian GreenBuilding Council

U


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MCAT 2009 / 2010Labour Advisory Committee

The following individuals comprise the 2009/2010 MCAT Labour Advisory Committee:

An Update for NewCredentials for LEEDAccredited Professionals

January 2010 marked thebeginning of a new chap-ter in the evolution of theLEED credentials with theintroduction of a newthree-tiered system. Also,

the global administration of the newLEED AP credentialing system nowfalls under the auspices of the GreenBuilding Certification Institute(GBCI).

Changes will affect Canadians inone of two ways. For those wishingto attain one of the new credentialsthere will be new exams and a newregistration process. For those thathave already written and passed aLEED exam, they will soon be pro-vided with an opportunity to opt into the new credentialing maintenanceprogram. These changes are explainedby CaGBC as follows:

• LEED Associate: A LEEDprofessional will begin theircredentialing with the LEED GreenAssociate exam, which will demon-strate their knowledge and skill in un-derstanding and supporting greendesign, construction and operations.This tier is ideal for those that do notneed to demonstrate technical exper-tise in green building or LEED, andis now available across Canada (seewww.gbci.org to register).

• The LEED AP: This creden-tial signifies an extraordinary depth

of knowledge ingreen buildingpractices and spe-cialization in a par-ticular field: com-mercial buildingdesign and con-struction, com-mercial operationsand maintenance,commercial interi-ors, residential de-sign and construc-tion, and neigh-bourhood devel-opment. The spe-cialization examsare not yet avail-able in Canada,

LEED AP in the GBCI database in-definitely.

CaGBC will continue to providesupport to aspiring and currentLEED APs and LEED Green Asso-ciates through education, study andreference materials, and other re-sources. The Council will offer re-sources to help green building practi-tioners gain the understanding ofLEED they will need to maintaintheir credentials, as well as offeringsupport to those that have yet toachieve them.

For more information and updated in-formation about the LEED AP changes,visit www.cagbc.org.

J

and the CaGBC will be releasing up-dates regularly as information comesavailable.

• LEED Fellow: The individualenters an elite class of leading profes-sionals who are distinguished by theiryears of experience, and a peer reviewof their project portfolio.

Existing LEED AP’s will have theoption to become a LEED AP withspecialization by ‘opting in’, or not,to the new Credential MaintenanceProgram (CMP) in 2010. Those thatopt in will be expected to earn con-tinuing education credits to improvetheir knowledge and experience, whilethose that ‘opt out’, will remain a


Continued On Page 10

In the last issue we reviewedthe Case for a Large Scale Re-view of the Ontario WSIB.While the “global financial cri-sis” has impacted the Board,trouble was brewing before.

The real problem? Benefits are up,injury rates are down, and injuriescost more. There’s no quick fix.

These are my suggestions to theBoard’s Chair:

(1) Recognize the need for funda-mental change;

(2) Admit that the primary prob-lem is claim duration, and the rea-sons must be investigated and un-derstood;

(3) Move quickly on the easychanges;

(4) Recommend major reformprocesses as that is the ticket to thefuture; and

(5) Get the funding andsustainability dialogue going –NOW.

BIG REFORMS ARE DRIVENBY BIG PROCESSES

While the system has made sub-stantial progress over the last 30 years,that change has generally been reac-tionary. This remains true today. TheMahoney Report, if presenting the

right recommendations, could startto change this.

A WSIB PRIMERThe 1970s responded to an envi-

ronment of growing “rights based”discontent through the establish-ment of the Aird Task Force, whichchampioned customer servicechanges at the Board. Even with asenior member of the Aird TaskForce becoming Chair (the Honour-able Michael Starr), the Board wasunable to respond to increasing dis-content. By the end of the decade,the government of the day commis-sioned an in-depth review by Prof.P.C. Weiler, which presented the blue-print for the next two stages of mas-sive structural reforms.

The 1980s saw a focus on workerequity. After an extensive (and un-precedented) public consultationprocess, which included the publish-ing of a reform White Paper, legisla-tive committee debates culminatingin an extensive Standing CommitteeReport, significant change focusedprincipally on worker equity. Bill 1010,introduced in 1985, made great stridesin accountability and fairness with theestablishment of the Appeals Tribu-nal and a Representative Board ofDirectors. Coincident with this de-sign change were complementary ad-ministrative changes, and a corre-

sponding “changing of the guard.”The mid-1980s gave rise to a new

stakeholder empowerment. Make nomistake. This was not a Board initia-tive. It was a stakeholder demand. Itdidn’t last long.

Demands for a fairer deal forworkers during the late 1980s culmi-nated in a dramatic adjustment ofthe benefit delivery model [1990’s Bill162].

In the early 1990s as political di-rection for change was confused andwithout deep rooted stakeholdersupport, legislative reforms of 1995(Bill 165) were not sustained.

With a re-ordering of WSIB pri-orities – financial sustainability, pre-vention and individual responsibil-ity – fuelled by a Minister responsi-ble for WSI reform (a first), a periodof significant change and restructur-ing took root.

Yet, as we neared the end of thedecade, we witnessed the re-emer-gence of many of the old problems,heightened by contemporary chal-lenges.

Five lessons are gleaned from thepast 35 year history. First, all reformhas been externally driven – the WSIBdid not drive change, it administeredit. Second, each WSI reform era wasdistinct and identifiable. Third, eachreform phase was preceded by a long

A Plan for ChangeReform of the Ontario WSIB

PART TWO

By LES LIVERSIDGE,L.A. Liversidge LLB

I

paid without becoming due afterOct. 14, 2009 and before Jul. 1,2010, the supplier would be re-quired to account for the Ontariocomponent of the HST, whereapplicable, in the GST/HST re-porting period of the supplier thatincludes Jul. 1, 2010. Similarly, therecipient of the supply would beable to claim any available input taxcredits with respect to the Ontariocomponent of the HST in theGST/HST reporting period of therecipient that includes Jul. 1, 2010.

In the case of written contractsto construct real property where itcan be reasonably expected that thecontract will require more than threemonths to complete, if the con-struction is substantially com-pleted before June 2010, the con-struction would be deemed to havebeen substantially completed onJun. 1, 2010. Pursuant to the gen-eral GST rules1, any considerationor part of the consideration pay-able on such a contract that had notbeen paid or becomes due on orbefore Jul. 31, 2010 would bedeemed to have become payableon Jul. 31, 2010 and any portionof such payment attributable toconstruction on or after Jul. 1, 2010would be subject to the HST. Inthis context, “substantially com-pleted” generally means 90 per centor more.

A holdback from a progress pay-ment would be considered to bepart of the progress payment fromwhich it was held back. Theholdback would therefore be sub-


ject to the same allocation underthe progress payment rule as theprogress payment itself, even ifthe holdback becomes due or ispaid on or after Jul. 1, 2010.2

The progress payments rulewould not apply to sales of newly-constructed or substantially reno-vated homes, which would besubject to the transitional rules fornew residential housing. For in-formation about the transitionalrules for new residential housing,see Information Notice No. 2,Helping Homebuyers and theHousing Industry with an En-hanced New Housing Rebate, aNew Rental Housing Rebate andTransitional Rules (Jun. 18, 2009).

FOOTNOTES(1) Under the general GST/

HST rules, where a construction,renovation, alteration or repaircontract is substantially completedin a particular month and the con-sideration or part of the consid-eration has not been paid or be-comes due on or before the lastday of the month following theparticular month, the considera-tion or part of the considerationis deemed to have become due onthe last day of the month follow-ing the particular month.

(2) Under the general GST/HST rules, tax is payable onholdbacks made pursuant to stat-ute law or contract on the earlierof the day the holdback, or anypart thereof, is paid and the day itbecomes payable.

Harmonized Sales Taxand Fixed Price Contracts


The Ontario PlumbingInspectors AssociationInc. (OPIA) will beholding its 2010 Con-ference at theKempenfelt Conference

Centre on the scenic shores of LakeSimcoe in Barrie, Ont., Sep. 19 to 22,2010.

This year the conference fee willinclude registrant rooms, meals(breakfast, lunch, dinner, and theTuesday night event) and seminar fee.Lunch and breakfast will consist of ahot and cold buffet, while dinner is athree-course meal served with threeentrée selections. OPIA plans tohost a BBQ and bonfire on Tues.Sep. 21, weather permitting. Thereare also 24-hour beverage stations

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OPIA 2010 AnnualMeeting & Educational

SeminarSep. 19 to 22, 2010

Kempenfelt Conference Centre, Barrieduction for rooms or meals.

The companion’s program will be$200 (all meals included) and the costof a daily registration will be $150and includes coffee, lunch and thedaily seminar. Daily attendees mustpre-register.

All bookings for the conference,including rooms, are done throughthe OPIA 2010 AMES Committeec/o Dan Gunn, 191 Church St.,Keswick, Ont. L4P 1J6.

Registration forms, delegate andcompanion programs, along withgolf information will be publishedin future OPIA Bulletins and on theOPIA web site.

For more information, contact DanGunn at [email protected] or JohnGunn at [email protected].

and an evening snack will be deliv-ered to the common area around 9p.m. The Meet and Greet Sundaywill consist of a full dinner, so ar-rive ready to eat.

The educational portion of theprogram will include a BackflowPrevention course and PlumbingInspection for the House course.Additionally, there will be SponsorTrade Show displays and a Plumb-ing Code Tech Panel to “answeryour questions.”

The cost of the 2010 AnnualMeeting and Educational Seminar is$990 (tax included), which can be paidin two instalments - $495 when book-ing the conference ($595 after Jul.29) and $495 on arrival. Retired mem-bers will be charged $640 – no de-

CSA Standards, a leading standards-based solutions organization, has offi-cially announced Canada’s adoption andavailability of the ISO 31000 Risk Man-agement standard. CAN/CSA ISO 31000Risk Management – Principles and

Guidelines is a national standard that provides prin-ciples, framework and process for managing risk in atransparent, systematic and credible manner. ISO31000 is not specific to any country, industry or sectorand can be used by any public, private or communityenterprise, association, group or individual.

“These principles and guidelines in ISO 31000 RiskManagement serve as an overarching guide for or-ganizations and individuals to help incorporate inter-nationally-recognized best practices for identifying andmanaging risks across financial, strategic and opera-tional areas,” said Doug Morton, director, Life Sci-ences and Business Management, CSA Standards.“The Canadian adoption of the ISO 31000 Risk Man-agement standard will enable Canadian organizationsto compare their practices with an internationally-rec-ognized benchmark, providing them with sound prin-ciples for effective risk management.”

Risk management is the identification, assessmentand treatment of “risks” that may affect an organiza-tion, business or municipality negatively, including

those which can occur through accidents, disasters,natural causes, legal or financial liabilities or opportu-nities, or positively, such as new technologies, busi-ness ventures or continual improvement. The stand-ard will help users manage such risks through carefulconsideration and awareness of vulnerabilities andopportunities arising from potential and existing risksources so that they can implement and continuouslyimprove a risk management framework as an integralcomponent of their organization’s governance andmanagement system. ISO 31000 can be integratedwith other management systems such as ISO 14001Environmental Management; Z1000 OccupationalHealth and Safety Management; the OHSAS 18001Occupational Health and Safety Management SystemRequirements; and Z1002 Occupational Health andSafety – Hazards and Risks – Identification, assess-ment, elimination and control (currently under de-velopment).

It can also be applied throughout the life of anorganization, and to a wide range of activities, in-cluding strategies and decisions, operations, processes,functions, projects, products, services and assets.

The ISO 31000 Risk Management Standard wasinitially developed by the International Organizationfor Standardization (ISO), a worldwide federation

CSA Standards Announces CanadianAdoption of ISO 31000 Risk Management– Principles and Guidelines Standard

C

Continued On Page 11


A Plan for Change

wsib update

period of stakeholder discontent,eventually acquiring political po-tency. Fourth, WSI reform has beendivisive and tumultuous. Fifth, theend of one era of reform simplymarked the beginning of another.The system does not progresssmoothly – it moves in “jerks.”But, it doesn’t have to be this way.

I am firmly convinced that oneof the weak links of the currentscheme is untapped stakeholderinsight and ideas. Goodnessknows there is not an absence ofcomplaints, criticisms and advice.But, to change the detractor fromcritic to partner requires some struc-tural adjustments. In the last arti-cle, I suggested three main reformplanks: Stability, Sustainability andEmpowerment.

On Stability: The “Back toBasics” theme starts with an im-mediate commitment to do justthat – not with words, but withactions. By the end of the FirstQuarter 2010, the Board shouldhave a list of programs destinedfor the chopping block, and un-veil a recalibrated approach to pre-vention. An announcement tohold premiums steady until atleast 2012 should be made thisyear. The Strategic Administra-tive Review should start now,with a formal report on Mar. 31,2010, and quarterly reports there-after.

On Sustainability: The “Fund-ing Summit” must start now, withthe Board committing to an 18- to24-month open process. Guide-

lines for Future Benefit Indexingshould be presented to the gov-ernment by Mar. 31, 2010. A com-mitment that all programs will beviewed against the backdrop ofthe Unfunded Liability shouldform an integral part of ChairMahoney’s Report. The LabourMarket Re-entry Bi-partite TaskForce can be struck immediatelyand report by Jun. 30, 2010.

On Empowerment: a newBoard of Directors with full-timeexpert worker and employermembers requires no legislativechange. The establishment ofPermanent Stakeholder AdvisoryCommittees is easy. Most alreadyexist, and simply require formalrecognition and a new approach.Enhancing WSIB Accountabilitycan be done tomorrow by pub-lishing a Business Plan on theWSIB website. While the govern-ment must also commit to a newway for future reforms, the Boardcan strike the WSIB LegislativeReform Advisory Committee inearly 2010.

All said and done, the mainingredients to change are will,commitment and one more, op-portunity. The stars have aligned.First, the numbers speak for them-selves. Second, the Board’s Chairis soon to report. Third, the Au-ditor General has commented onthe WSIB’s unfunded liability.Fourth, the WSIB has an-nounced that a new presidenthas been nominated. I expect astrong effort.


On Jan. 27, 2010 the governmentannounced it will appoint Tony Deanas chair of an Expert Advisory Panelto conduct a comprehensive reviewof the province’s occupational healthand safety prevention and enforce-ment system. The announcement isas follows:

Dean will lead a panel, comprisedof safety experts from labour groups,employers and academic institutionsto recommend options for structural,operational and policy improve-ments. The panel will research best-in-class approaches to improvingworkplace safety in national and in-ternational jurisdictions. It will alsolook at a range of issues including:Continuum of safety practices in aworkplace and entry-level safety train-ing; impact of the undergroundeconomy on health and safety prac-tices; and how existing legislationserves worker safety. Part of the re-view will be supported by the Insti-tute for Work & Health, an inde-pendent research centre for occupa-tional health and safety. The ExpertAdvisory Panel will report back to theMinister of Labour in the Fall of thisyear.

Dean is a professor in the Schoolof Public Policy and Governance atthe University of Toronto, and a Sen-ior Research Fellow at the HavardKennedy School. He is a former Sec-retary of the Cabinet and has alsoserved as Deputy Minister of La-bour. Dean is a recipient of the Or-der of Ontario.

THE PROCESS: CONSISTENTWITH LAL’s STAKEHOLDEREMPOWERMENT THEME

I have been promoting the in-creased Stakeholder Empowermentfor years. Most recently, in “A Planfor Change” on page eight, I repeatedmy suggestion for the creation ofStakeholder Advisory Committees. Ihave long held the view that sound

reform process will, over time, give riseto the best ideas, allow for broad par-ticipation, and most importantly, as-sist in solidifying a policy partnershipwith the key players, labour, manage-ment and government. In fact, theprevention review model is preciselythe approach I suggested on anotherpressing issue – increasing time on aclaim. The prevention Expert Advi-sory Panel is exactly the type of proc-ess I have had in mind. So, strongkudos to the government for thisprocess. If successful, and there is noreason why it shouldn’t be, it couldwell serve as a template negotiable

rience rating, Workwell, safety groups,safe communities, safe workplaceassociation (“SWA”) programs, etc.are all programs with the same ob-jectives, but which suffer from asystemic disconnect. While all chasethe same goals, there is a dearth ofprogram coordination. Each pro-gram operates in a de facto policyvacuum while being administeredindependently. With some simplerealignment, a coordinate admin-istration program limitations, willenhance success. Recommenda-tion: Link the administration andpolicy objectives of all prevention

Government CreatesExpert Panel to ReviewWorkplace Safety System

Government commits to comprehensivereview of prevention and enforcement

By LES LIVERSIDGE,L.A. Liversidge LLB

for other pressing policy issues. Infact, I would suggest that this modelbe deployed now for the claims per-sistency issue.

THE SUBSTANCE OF THE REVIEW:NO ONE SHOULD QUARREL WITHA WIDE-RANGING APPROACH

More than six years ago, I sug-gested almost precisely the same ap-proach to review the myriad of pro-grams tied to occupational health andsafety. While I did not link the en-forcement elements, there is every rea-son to address all programs focusedon OH&S. This is what I said in a2004 letter to the (then) Minister ofLabour:

On the question of linking WSIBprograms to a occupational health andsafety: it is time to think “outside thebox” and coordinate a new approachwith existing tools. At present expe-

focused programs.

CHANGE ALWAYS FUELSAPPREHENSION

Notwithstanding concerns withthe status quo of any system, changewill always fuel apprehension. Thisis a very rational response. Changeis risky. But, a sound process, withan inclusive approach, reduces thatrisk. More to the point, by involvingkey stakeholders, with capable andstrong leadership, fuelled by a willto consider alternatives, a strongpartnership is formed. I have longargued that this, more than any-thing else, is the essential compo-nent to positive reform. Changeisn’t to be feared. Stagnation in theguise of blind adherence to the sta-tus quo is the real culprit and im-pediment to progress.

My preliminary reaction? Thumbs up.

The prevention ExperExperExperExperExpert Advisort Advisort Advisort Advisort AdvisoryyyyyPanelPanelPanelPanelPanel is exactly the type ofprocess I have had in mind. So,strong kudos to the governmentfor this process.

Five ThingsEmployers Should Do

1. Look around your site withsafety in mind. Are there obvioushazards? Are any guardrails miss-ing? Are workers at heights tied off?Do workers have the safety equip-ment they need? Are they aware ofpossible dangers?

2. Talk to your crew about safety,especially falls and being hit by ve-hicles. Give them a five-minute“Safety Talk” at least every week.Our web site - www.ihsa.ca - fea-tures over 70 free safety talks.

3. Enforce the rules. Show your

workers by your actions that youtake health and safety seriously.

4. Take the time for safety. Toprevent injuries, successful con-tractors put injury prevention oftheir work schedule.

5. Fulfil your legal duties un-der the Occupational Health andSafety Act and Regulations for Con-struction Projects. To learn more,order the “green book” of thesedocuments from IHSA, or readthem online for free atwww.ihsa.ca

You can prevent injuries and illness


Mike McGarvey, ChairRam Mechanical(416) 742-4470

Scott MunroAdelt Mechanical(905) 812-7900

Randy ChewS.M.S. Ltd.(905) 428-6900

MCAT 2009 / 2010Public Relations Committee

The following individuals comprise the 2009 / 2010 MCAT Public Relations Committee:

Bruno RossiGimco Ltd.(905) 475-2920

March 25 – 27: CMX-CIPHEX 2010 National Trade Show and Learning Forum, Metro Toronto Con-vention Centre – North Building, Booth 636.March 28 – April 1: MCAA Annual Convention – San Francisco, Calif. For additional information and toregister, please visit www.mcaa.org.April 10 – 17: MCA Ontario Annual Meeting / Conference, Guanacaste, Costa Rica.May 2 – 9: Ontario Refrigeration & Air Conditioning Contractors Association (ORAC) 43rd AnnualGeneral Meeting, Paradise Island, Nassau.June 17: MCA Toronto Golf Classic, Deer Creek Golf Club, Ajax.July 7: Canadian Mechanical Contracting Education Foundation (CMCEF) golf tournament.July 8: Joint Trade Association Dinner Cruise.July 15: Ontario Refrigeration & Air Conditioning Contractors Association (ORAC) Golf Tourna-ment, Richmond Hill Golf Club, Richmond Hill, Ont.August 20: Master Insulators’ Association of Ontario Inc. 12th Annual Golf Classic, Nobleton LakesGolf & Country Club, Nobleton. Monies raised will go to Mesothelioma Early Detection and Research atPrincess Margaret Hospital.September 17 – 19: MCA Toronto 47th Annual General Meeting – The Rousseau, a JW Marriott, Minett,Ont.September 22 – 25: MCA Canada 69th Annual General Meeting – Halifax, NS.

* Courses / seminars will be held in MCA Toronto’s classroom located at 50 Acadia Ave., Suite 302, Markham, (Warden& Steeles).

For more information regarding the above, contact: The Mechanical Contractors Association of Toronto (MCAT), Tel:(416) 491-9004, Fax: (416) 491-9007, E-mail: [email protected].

John StewartVR Mechanical(905) 426-7551

Brent WhiteGeo. A. Kelson(905) 898-3400

Lloyd MooreDesco Plg. & Htg.(416) 213-1555

CSA Standards Announces Canadian Adoption of ISO 31000Risk Management – Principles and Guidelines Standard


of national standards bodies repre-senting approximately 140 countries.Following approval by the StandardsCouncil of Canada, the CAN/CSAISO 31000 Risk Management – Prin-ciples and Guidelines standard is nowbeing offered by CSA Standards as aNational Standard of Canada.

This standard is not a certificationstandard. While providing principlesand guidelines, it also enables organi-zations the flexibility to develop andimplement risk management in auniform way that also meets theneeds of the organization and itsstakeholders. ISO 31000 providesgeneric guidelines for the design and

implementation of risk managementplans and frameworks that take intoaccount the varying needs of a spe-cific organization, its particular objec-tives, context, structure, operations,processes, functions, projects, prod-ucts, services or assets, and specificpractices employed. The CAN/CSAISO 31000 is available for purchasein both English and French atwww.shopcsa.ca.

CSA Standards is also developinga new edition of its existing riskmanagement standard to supple-ment the international standard. CSAA850-10 Risk Management – Imple-mentation of CAN/CSA ISO 31000

will provide further guidance to im-plementing the international stand-ard taking into account the need ofCanadian stakeholders. CSA Q850-10 is available for public review untilMar. 21, 2010. Publication is expectedin late summer 2010.

Additionally, CSA Standards isoffering a series of training programsto assist organizations in adoptingand implementing the standardthrough its Education and Trainingarea. The programs include an intro-duction to ISO 31000, organizationalrisk assessment and an implementa-tion workshop. For more details, visitwww.csa.ca/training.


AC Mechanical Contractors Ltd.Mr. C. PickardTel: 905-829-1705, Fax: 905-829-1706Active Mechanical ServicesMr. W. ParkesTel: 416-679-8410, Fax: 905-238-6203Adelt Mechanical Works Ltd.Mr. S. MunroTel: 905-812-7900, Fax: 905-812-7907AeconMr. J. BergTel: 519-653-3200, Fax: 519-621-8430Ainsworth Inc.Mr. L. BonazzoTel: 416-751-4420, Fax: 416-751-9031Aldin Industrial Inst. Ltd.Mr. G.A. GreenTel: 905-849-6688, Fax: 905-845-2468Analysts of Pneumatic Sys. Ltd.Mr. D. StrainTel: 905-640-2333, Fax: 905-640-2444Aqua Mechanical Contracting Ltd.Mr. M. RizzoTel: 905-461-2782, Fax: 905-461-2783Aquasafe Mechanical Ltd.Mr. E. LorenzonTel: 416-674-7373, Fax: 416-674-7374BSG Systems Group Inc.Mr. S. McLeanTel: 905-829-1655, Fax: 905-829-5996Baragar Mech. Inst. Ltd.Mr. S. PetruccelliTel: 416-232-1777, Fax: 416-232-1239Battaglia Mech. ServicesMr. M. BattagliaTel: 905-415-2136, Fax: 905-415-2137Bennett Mechanical Inst. Ltd.Mr. A. QuinnTel: 905-689-7242, Fax: 905-689-7289Bering Mechanical Ltd.Mr. D. BelluzTel: 416-231-1414, Fax: 416-234-0827Bird Mechanical Ltd.Mr. B. BirdTel: 905-888-9339, Fax: 905-888-9240

Black & McDonald Ltd.Mr. B. GristTel: 416-366-2541, Fax: 416-361-3170

Brady & Seidner Assoc.Mr. D. BradyTel: 416-661-1981, Fax: 416-661-8351S. Breda Plumbing Ltd.Mr. S. BredaTel: 416-663-5711, Fax: 416-663-6168Brooklin Mechanical Inc.Mr. B. McKenzieTel: 905-425-0512, Fax: 905-425-0710Brown & Huston Contractors Ltd.Mr. H. MeissnerTel: 905-649-3031, Fax: 905-649-3032

Christal MechanicalMr. J. RaspaTel: 416-740-8818, Fax: 416-740-8987

Class 1 Inc.Mr. C. OverTel: 519-650-2355, Fax: 519-650-2366

Clima Mech. Contrs. Ltd.Mr. C. DefulviisTel: 905-851-1562, Fax: 905-851-1631

CMS Commercial Mech. Srv. Ltd.Mr. C. LaceyTel: 416-609-9992, Fax: 416-609-9597

Comstock Canada Ltd.Mr. B. QuinnTel: 905-335-3333, Fax: 905-335-3169

Con-Trak Mech. ServicesMr. R. ColmerTel: 416-332-0335, Fax: 416-332-0447

Culliton Brothers Ltd.Mr. T. CullitonTel: 519-271-1981, Fax: 519-273-4885

Danton Mech. Contrs. Ltd.Mr. D. ClaramuntTel: 905-683-8054, Fax: 905-683-7398

Delta Mechanical Ltd.Mr. B. McDonnellTel: 905-771-0777, Fax: 905-771-0717

Dolvin Mech. Contrs. Ltd.Mr. I. DiBonaventuraTel: 416-653-6504, Fax: 416-653-9798Wm. Elliott Ltd.Mr. G. ElliottTel: 416-755-3371, Fax: 416-755-3165

English & Mould Mech. Contractors Inc.Mr. D. SmithTel: 905-857-7778, Fax: 905-857-9150

E.S. Fox Ltd.Mr. E. DownesTel: 905-354-3700 , Fax: 905-354-5599

GH Medical Inc.Mr. M. PaquetteTel: 905-455-6771 , Fax: 905-455-5088

Y.A. Gibb Inc.Mr. A. GibbTel: 905-436-7591, Fax: 905-436-6950Gimco Ltd.Mr. D. CapotostoTel: 905-475-2920, Fax: 905-475-8249Gorbern Mechanical Ltd.Mr. K. CollinsTel: 416-292-4277, Fax: 416-292-0961Grace Instrumentation & Controls Ltd.Mr. T. GraceTel: 519-583-0807, Fax: 519-583-3702Greenock Mechanical Ltd.Mr. D. SalmonTel: 416-439-5962, Fax: 416-291-0073H. Griffiths Co. Ltd.Mr. A. ProwseTel: 905-850-7070, Fax: 905-850-7091Grist Mechanical Inc.Mr. D. GristTel: 905-277-5316, Fax: 905-277-6816GTA MechanicalMr. F. TuranoTel: 416-621-9991, Fax: 416-621-9983Heritage Mechanical Ltd.Mr. B. DalimonteTel: 905-738-0433, Fax: 905-738-6257Hi-Rise Mechanical Inc.Mr. L. CarinciTel: 905-851-5644, Fax: 905-851-9987Honeywell Ltd.Mr. L. TraynorTel: 416-758-2683, Fax: 416-758-2740

Impact Mech. & Elec. Ltd.Mr. D. GormanTel: 416-596-8123, Fax: 416-596-8174

J.G. Mechanical Contracting Inc.Mr. J. GervasioTel: 905-660-5740, Fax: 905-660-4674K & S Plg. & Htg. Ltd.Mr. K. MautnerTel: 416-439-9904, Fax: 416-439-0512Geo. A. Kelson Co. Ltd.Mr. R. KelsonTel: 905-898-3400, Fax: 905-898-5491

Kent McWatters Welding Co. Ltd.Mr. K. McWattersTel: 905-477-5772, Fax: 905-775-9012

Leeson Mechanical Ltd.Mr. G. WilsonTel: 416-746-1817, Fax: 416-746-6978

Leslie Danhart Inc.Mr. A. DefoeTel: 416-291-8200, Fax: 416-291-2282

Lisi Mechanical Ltd.Mr. B. LisiTel: 416-674-8333, Fax: 416-674-5399

Lockerbie & Hole Eastern Inc.Mr. N. FioreTel: 416-461-3148, Fax: 905-793-5147

Mapleridge Mechanical Contracting Ltd.Mr. R. AllinghamTel: 905-831-0524, Fax: 905-831-1628

Masen Mechanical Inc.Mr. M. SecaTel: 905-264-2012, Fax: 905-264-2013

McWatters Mechanical Ltd.Mr. A. McWattersTel: 905-727-2420, Fax: 905-727-7280

Metrin Mech. Contrs. Ltd.Mr. M. MorinTel: 416-747-9562, Fax: 416-747-5061

W. Mitchell & Son Mechanical Ltd.Mr. C. MitchellTel: 905-831-7691, Fax: 905-831-4673

Modern Niagara Toronto Inc.Mr. B. SilbersteinTel: 416-749-6031, Fax: 416-749-4673

Motion Mechanical Contractors(2002) Inc.Mr. P. CarinciTel: 905-850-2911, Fax: 905-850-2673

Multiwide Mechanical Contractor Ltd.Mr. C. FavrinTel: 905-761-0777, Fax: 905-761-5790

Municipal Mechanical Contractors Ltd.Mr. U. MorresiTel: 905-794-0800, Fax: 905-794-1146

Nelson Welding Ltd.Mr. A. BokmaTel: 416-742-9180, Fax: 416-742-6897

NMI Technical Services Inc.Mr. S. NewlandsTel: 905-666-8213, Fax: 905-666-3079

Pankhurst Mechanical CompanyMr. S. PankhurstTel: 416-892-0195, Fax: 289-240-6564

Peeltown Welding Ltd.Mr. M. ClicheTel: 905-677-4437

Pipe-All PlumbingMr. F. CascheraTel: 905-851-1927, Fax: 905-851-2002

Piping Solutions Inc.Mr. S. RuggTel: 416-778-5151, Fax: 416-466-3986

Pivot SystemsMr. K. SarichTel: 416-466-5127, Fax: 416-466-7122

Plan Mechanical Ltd.Mr. B. McDonnellTel: 416-635-9635, Fax: 416-635-9764

Pneumatemp Systems Ltd.Mr. J. DaweTel: 416-746-4883, Fax: 905-478-8667

Pro-Tek Mechanical Inc.Mr. J. ZarbTel: 905-683-8315, Fax: 905-683-6231

Ram Mechanical Ltd.Mr. G. InglisTel: 416-742-4470, Fax: 416-742-3704

Robert B. Somerville Co. Ltd.Mr. K. AbrahamTel: 905-833-3100, Fax: 905-833-4368

Roberts Group Inc. (The)Mr. B. VoisinTel: 519-578-2230, Fax: 519-578-2979

Rogers & Assoc. Ltd.Mr. J. RogersTel: 416-663-5077, Fax: 416-663-3222

Rom-Tal Mechanical Inc.Mr. J. RomanoTel: 905-951-7057, Fax: 905-951-6495

Royal Mechanical Inc.Mr. V. DiGaetanoTel: 905-857-7002, Fax: 905-857-8002

Sayers & Assoc. Ltd.Mr. S. SayersTel: 905-821-4500, Fax: 905-821-0664

M. Schultz MechanicalMr. B. HickmanTel: 905-881-6444, Fax: 905-881-3849

Shewfelt Construction CorporationMr. P. ShewfeltTel: 905-304-4396, Fax: 905-304-8548

Sprint-Insight Inc.Mr. A. SalvatoreTel: 416-747-6059, Fax: 416-747-6903

Stellar Mechanical Inc.Mr. T. Di GiuseppeTel: 416-748-8088, Fax: 416-748-8288

The State Group Industrial LimitedMr. K. LewisTel: 905-293-7420, Fax: 905-672-1919

W.A. Stephenson Mech. Cont. Ltd.Mr. G. DuncanTel: 905-886-0934, Fax: 905-881-7655Sutherland SchultzMr. K. BurrowTel: 519-653-4123, Fax: 519-653-3232Torek Plg. & Mech. Ltd.Mr. D. KiteTel: 416-789-1139, Fax: 416-244-8909

Tormac Mechanical Contractors Ltd.Mr. M. CostanteTel: 905-828-7222, Fax: 905-828-9997

Accubid Systems Ltd.Mr. G. MarcelliTel: 905-761-8800, Fax: 905-761-1234Anvil International CanadaMr. R. EllisTel: 800-661-8998, Fax: 519-426-5509Aon Reed Stenhouse Inc.Mr. G. MussellTel: 519-430-7440, Fax: 519-672-3425S.A. Armstrong Ltd.Mr. W. GublerTel: 416-755-2291, Fax: 416-757-9377Barantas Inc.Ms. E. CarterTel: 416-410-4470, Fax: 905-875-3582

Bibby-Ste-CroixMr. G. StuempfleTel: 416-818-2946, Fax: 519-249-0404

Blaney McMurtry LLPMr. M. GeigerTel: 416-593-1221, Fax: 416-593-5437

C.I.B.C. Wood GundyMr. P. O’keeffeTel: 416-369-2224, Fax: 416-369-7683

Conbraco Industries Inc.Mr. J. CooperTel: 905-761-6161, Fax: 905-761-6666

Corporate Safety ManagementMr. R. PartingtonTel: 416-720-8704, Fax: 905-686-9131

Crane SupplyMr. G. KellawayTel: 416-244-5351, Fax: 416-244-1734

Desco Plg. & Htg. SupplyMr. L. MooreTel: 416-213-1555, Fax: 416-798-9541

Dobbin Sales Ltd.Mr. B. LaingTel: 800-606-7636, Fax: 800-565-8515

Emco CorporationMr. P. SilverbergTel: 416-748-4000, Fax: 416-747-7968

Engineered AirMr. B. ReynoldsTel: 905-602-4430, Fax: 905-602-4546

Federated Insurance Company of CanadaMr. M. Di TullioTel: 800-361-0790, Fax: 450-687-6663

Garth IndustrialMr. B. BuckleyTel: 416-747-0511, Fax: 416-747-0445

Glaholt LLPMr. C. WiebeTel: 416-368-8280, Fax: 416-368-3467

Goodmans LLPMr. H. WiseTel: 416-979-2211, Fax: 416-979-1234GSW Water HeatingMr. G. GottschalkTel: 519-843-1610, Fax: 519-787-5525Hill SuppliesMr. A. PerryTel: 905-883-0633, Fax: 905-883-0777

Hilti (Canada) LimitedMr. B. ParkinsonTel: 800-363-4458, Fax: 800-363-4459HKMB International Insurance BrokersMs. K. ParkerTel: 416-597-0008, Fax: 416-221-9684

Independent Mechanical SupplyMr. G. TesterTel: 416-291-0048, Fax: 416-291-4565

IPEX Inc.Mr. M. MercurioTel: 905-670-7676, Fax: 905-670-4999

ITT Residential & Commercial WaterCanadaMr. R. HotrumTel: 519-821-1900, Fax: 519-821-5316

Jay R. Smith Inc.Mr. S. SantamariaTel: 416-736-9610, Fax: 416-736-3789

Kilmer Environmental Inc.Mr. T. KilmerTel: 905-890-8908, Fax: 905-890-8915

LynCar Products Ltd.Mr. C. DaviesTel: 905-453-2400, Fax: 905-453-2404

Marks Supply Inc.Mr. M. VergeTel: (519) 578-5761, Fax: (519) 743-2364

Masco Canada Ltd.Mr. P. AshtonTel: 905-712-3030, Fax: 905-712-1456

Mifab Manufacturing Inc.Mr. T. HannaTel: 416-679-0380, Fax: 416-679-0350

N-Two Cryogenic Enterprise Inc.Mr. W. ChuckTel: 416-410-6487, Fax: 905-660-1635

Noble TradeMr. M. WilksTel: 905-760-6858, Fax: 905-760-6801Nuroc Plg. & Htg. SuppliesMr. M. JamilTel: 416-746-2171, Fax: 416-746-0795

Ogilvy RenaultMr. R. CharneyTel: 416-216-4000, Fax: 416-216-3930Perks Publications Inc.Mr. M. NoskoTel: 905-430-7267, Fax: 905-430-6418Rheem Canada Ltd.Mr. A. HowellTel: 800-268-6966 x.227, Fax: 800-200-5393Sherwood Plumbing Supplies Inc.Mr. G. IaboniTel: 905-677-8088, Fax: 905-677-5730Smillie, McAdams & Summerlin Ltd.Mr. R. ChewTel: 905-428-6900, Fax: 905-428-6598Tickner & Assoc. Inc.Mr. R. TicknerTel: 905-508-9123, Fax: 905-508-9124Trane Central OntarioMr. J. BoyceTel: 416-499-3600, Fax: 416-499-3615Trisura Guarantee Insurance CompanyMs. J. MascitelliTel: 416-214-2555, Fax: 416-214-9597Uponor Ltd.Mr. N. LjiljanicTel: 905-458-4698, Fax: 905-458-5615Vibro-AcousticsMr. J. ChmielewskiTel: 416-291-7371, Fax: 416-291-8049Victaulic Co. of CanadaMr. B. PinnockTel: 905-884-7444, Fax: 905-884-7446Watters Marketing Inc.Mr. G. WattersTel: 905-668-2135, Fax: 905-430-1654

Watts IndustriesMr. D. PetrieTel: 905-332-4090, Fax: 905-332-8551WolseleyMr. R. GardnerTel: 416-746-2171, Fax: 416-746-0795Zurn Industries Ltd.Mr. A. RussellTel: 905-405-8272, Fax: 905-405-1292

Van Mechanical Inc.Mr. D. Di TullioTel: 905-793-9444, Fax: 905-793-9411Ultimate Mechanical Services Inc.Mr. G. HendersonTel: 905-868-8001, Fax: 905-868-8009

Vanguard Mechanical Contracting Inc.Mr. J. FisherTel: 416-783-5936, Fax: 416-781-1798VR Mechanical Services Inc.Mr. V. RankineTel: 905-426-7551, Fax: 905-426-7164

mcat - winter 2010

Documents

tax base

services tax gst

exofficio director gtecap

mcgarveyram mechanical

belluzbering mechanical

gaetanoroyal mechanical

lot of work

thequantity of work