Contract Completion

Winterton wharf contract is marked complete in Public Accounts

Published 12 August 2026 Updated 13 August 2026 Publisher IMWO Region Americas Confidence Confirmed
Official Winterton timber crib finger pier plans, elevation and sections showing concrete deck, rock ballast, fenders, ladders and mooring fittings

Fisheries and Oceans Canada / Fudge, Perrett & Pearce; official C2-00220 drawing C4 of 7 included in the 2021 bid package

Maher's Contracting's Winterton award grew from CAD 2,616,163.75 to CAD 2,759,914 in CanadaBuys. The federal Public Accounts separately present CAD 2,399,925 as amount contracted, mark the contract completed in 2023-24 and report CAD 2,399,651 spent to date. The exact 1.15 ratio is consistent with HST treatment; the values describe one contract, not two funding streams.

The federal completion marker closes the status gap

CanadaBuys reports the displayed award and amendment values and dates. The official bid package defines the quantified scope and 56-week term. Public Accounts lists the amount contracted, expenditures and completed-contract marker. The exact 1.15 ratio is an arithmetic reconciliation consistent with HST; Public Accounts does not label it as tax, and the ledgers are reconciled rather than added.

Separate federal ledgers describe the same contract

The same wharf appears in an award notice, two amendment pages and annual Public Accounts. Their headline amounts differ because the ledgers use different reporting bases. The initial CanadaBuys award is exactly 1.15 times the initial CAD 2,274,925 Public Accounts amount; amendment 001 is exactly 1.15 times the CAD 125,000 increase; and CAD 2,399,925 maps to CAD 2,759,913.75, rounded by CanadaBuys to CAD 2,759,914. This relationship is consistent with 15% HST treatment, although Public Accounts labels the column only Amount Contracted. The reconciliation describes one contract and prevents the values being counted twice.

Evidence conclusion

Physical quantities remain distinct from contract completion

The 2023-24 Receiver General table defines note f as contract completed, so Winterton can move to completed with confirmed confidence. That does not establish every tender quantity as installed or accepted. The bid schedule fixes the tender baseline at 781 m2 concrete deck, 3,950 m3 rock-ballasted timber cribwork, 275 m3 Class B dredging, 17 ladders and 60 mooring devices. The decisive remaining evidence is final bathymetry, accepted quantities, as-built records, commissioning, amendment reasons, lower-tier assignments and the CAD 274 expenditure difference.

Outstanding evidence

  • Owner completion and acceptance certificates
  • Final bathymetry and accepted 275 m3 dredged quantity
  • As-built timber-crib and reinforced-concrete deck records
  • Mooring, ladder, slipway and electrical acceptance
  • Harbour reopening and defects closeout
  • Reasons for the two 2022 contract amendments
  • Named dredging, timber, concrete and marine-plant lower tiers
  • CAD 274 final expenditure reconciliation

Related records 1

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