Capture where and what the business supplies
The job file should identify the customer, work location, equipment, agreed scope, purchase order and billing terms. Winnipeg can be the office or dispatch base while the work occurs elsewhere. Preserve the facts needed to review sales-tax and other obligations for that actual arrangement. Working for an energy company does not by itself establish an exemption or make all jobs subject to the same provincial treatment.
Illustrative example: direct contribution before overhead
Assume a supplier earns $26,000 for an approved regional maintenance job. Recorded direct costs are $8,200 of labour, $5,100 of parts, $1,700 of travel, $900 of freight and $2,600 of subcontract work. Total direct cost is $18,500, leaving $7,500 before shared overhead and other expenses, or about 28.8% of revenue. Omitting travel and freight would overstate that contribution by $2,600. The example describes a hypothetical job, not a claimed customer result.
Keep added work and contractor documents visible
An extra service visit needs a change reference and customer approval before its charge is treated as confirmed billing. Track costs incurred while approval remains outstanding, then connect the eventual invoice or rejection. Where Manitoba WCB clearance is relevant, retain the contractor’s clearance information and check its status through the Board’s process. A clearance describes compliance status; it does not settle every question about worker classification, contract terms or coverage in another jurisdiction.
Close the cost file before reusing the estimate
Review late supplier invoices, employee claims, unused parts and customer deductions after the final visit. Reconcile the job schedule with the ledger and explain any unresolved amounts. The owner can then compare the estimate with the completed work and revise travel allowances, payment milestones or parts pricing for future quotes. Keep source records retrievable, consistent with CRA recordkeeping guidance. A clear close also prevents a profitable-looking first month from concealing the travel and subcontract costs that arrive only after the crew returns.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing information, agree on the scope and organize the next bookkeeping step.
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