Cost of Labour, Materials and Equipment
The contractor must prove each expense relating to a change. The cost of labour, materials and equipment attributable to making the change to the work corresponds to the actual costs of the contractor and subcontractors, in the following categories:
(1) wages and employment benefits paid to workers under an applicable collective agreement and to the foreman and, where applicable, the superintendent supervising the employees on the construction site;
(2) the travel and accommodation expenses of the additional employees required;
(3) the cost of all materials, products, supplies, including materials incorporated into the work by reason of the change to the work, including transportation, storage and handling expenses, the whole corresponding to the lowest price granted to the contractor and subcontractors;
(4) taxes and other duties imposed by any competent authority on the labour, materials and equipment required and to which the contractor is subject, excluding the goods and services tax (GST) and the Québec sales tax (QST) since the Public Protector is exempt;
(5) the cost for transporting and using additional equipment and tools that are required, other than hand tools used by the employees;
(6) the cost of additional quality control performed by the person responsible for quality assurance or the superintendent on the work relating to the change;
(7) applicable patent royalties and rights;
(8) additional insurance and security premiums that the contractor must pay as a result of the increase in the contract price;
(9) energy and heating expenses directly attributable to the change;
(10) the cost for the removal and disposal of waste and debris attributable to the change;
(11) the necessary additional protections, temporary installations and security devices; and
(12) any other required additional labour, materials or equipment cost not specified in the preceding paragraphs and attributable to performing the change.