CRA GST/HST Window Cleaning, High-Rise Glass Washing & Exterior Building Wash Audit — Montreal CPA Firm Near You: Defending Taxable Services, Safety Equipment ITCs, Subcontract Crews & Seasonal Contracts

A CRA GST/HST Window Cleaning & Exterior Glass Washing Audit targets:

• residential window cleaners
• commercial and office-tower glass cleaners
• high-rise rope-access cleaning crews
• storefront & retail plaza window cleaning companies
• exterior building wash specialists (non-power-wash)
• seasonal window cleaning contracts
• subcontract window-cleaning technicians
• mobile bucket-truck and lift-based cleaners

Window cleaning is a top CRA audit category because it is:

• 100% taxable (no exemption)
• seasonal and cash/e-transfer heavy
• subcontractor-intensive
• equipment-intensive (lifts, squeegees, poles, safety rigs)
• often lacking complete job logs
• frequently misreported when combined with other maintenance services

Mackisen CPA Montreal defends window-cleaning businesses through job-log reconstruction, corrective GST/HST treatment, subcontractor compliance, and ITC defense.

Legal Foundation

Excise Tax Act

• s.165 — ALL window cleaning, glass washing & exterior building cleaning is fully taxable

• s.221 — GST/HST must be collected on every service

• s.169 — ITCs allowed only with valid documentation

• s.141.01 — mixed-use equipment allocation rules

• Schedule IX — GST/HST rate based on location of building

• s.123(1) — defines “cleaning,” “maintenance,” “real property service”

CRA & Case Law

• Window cleaning = taxable

• Building exterior wash = taxable

• Rope-access labour = taxable

• Royal Bank v. Canada — incomplete invoices = no ITCs

• Northwest Company Inc. — strict supplier invoice requirements

• CGI v. Canada — GST rate = building location

Learning insight: There is no residential cleaning exemption — window cleaning is always taxable everywhere in Canada.

Why CRA Audits Window-Cleaning & High-Rise Glass-Washing Businesses

Revenue Risks

• GST/HST not charged on residential or commercial window cleaning
• storefront cleaning done for cash without invoices
• seasonal contracts not invoiced correctly
• high-rise jobs paid by e-transfer and not reported
• travel and lift-rental fees missing GST
• multi-property commercial contracts misaligned with GST filing periods
• deposits not reported in proper GST period
• bundled cleaning (windows + gutters) not itemized

Subcontractor Risks

• subcontract cleaners without GST numbers
• rope-access technicians paid off-books
• assistants lacking proper invoices
• T4A exposure due to misclassification
• invalid GST numbers on subcontractor paperwork

ITC Risks

• missing receipts for:
– squeegees, poles, scrapers, buckets
– lifts and boom-truck rentals
– rope-access and fall-arrest equipment
– detergents & cleaning chemicals
– PPE (helmets, harnesses, gloves)
– vehicle & fuel expenses
• imported cleaning gear not self-assessed for GST (s.218)
• personal-use equipment claimed as business
• home-storage/shop ITC overclaimed

Operational Risks

• no job logs (building-by-building)
• no lift-rental usage logs
• crews not tracked properly
• irregular e-transfer patterns
• commercial property logs not matching deposits
• inconsistent seasonal job counts
• multi-story projects underreported

High-risk operators:

• high-rise cleaning companies

• storefront cleaning teams

• subcontract-heavy seasonal window cleaners

• mobile ladder crews

• strata/condo cleaning contractors

Learning insight: CRA cross-checks seasonality, deposit flows, subcontractor filings & PPE purchases.

CRA Window-Cleaning Audit Process

1. CRA requests:
   – invoices (residential, commercial, seasonal, high-rise)
   – subcontractor invoices + GST registrations
   – job logs & route sheets
   – equipment & lift-rental receipts
   – PPE & safety gear receipts
   – bank & e-transfer statements
   – ITC spreadsheets
   – import receipts for cleaning gear
   – contract lists for commercial properties

2. CRA tests:
   • GST/HST charged on all cleaning services
   • invoice → deposit → GST-return alignment
   • subcontractor validity
   • ITC eligibility and completeness
   • imported-equipment self-assessment
   • seasonality vs supply purchases
   • lift/vehicle usage vs billings
   • multi-building tax correctness

3. CRA issues Proposed Audit Adjustment.

4. Mackisen CPA prepares full legal + documentary defense.

Learning insight: CRA reconstructs your year using job logs, lift records & deposits.

Mackisen CPA’s Window-Cleaning Audit Defense Strategy

• create a Window-Cleaning Tax Matrix (labour, equipment rental, chemicals, travel)
• rebuild compliant GST/HST invoices
• validate subcontractor GST registrations
• reconstruct ITC binder (tools, chemicals, PPE, rentals, vehicle)
• reconcile job logs → invoices → deposits → GST filings
• defend imported-equipment ITCs via compliance correction
• correct GST/HST rates for interprovincial commercial properties
• prepare CPA-certified CRA audit binder
• negotiate removal of penalties & interest

Learning insight: Window-cleaning audits are won with rigorous documentation, subcontractor discipline & ITC accuracy.

Common CRA Findings in Window-Cleaning Audits

• GST/HST not charged on services
• subcontractor invoices invalid or missing
• ITCs denied for missing receipts
• boom-lift rentals not supported with logs
• imported tools missing self-assessment
• bank deposits > reported revenue
• high-rise logs incomplete
• equipment used personally but claimed as business

Learning insight: The biggest reassessments involve cash/e-transfer gaps + invalid ITCs + subcontractor failures.

Real-World Results

• A high-rise cleaning company avoided a $314,000 reassessment after Mackisen CPA rebuilt lift logs & subcontractor documentation.
• A storefront cleaning firm reversed a $162,000 ITC denial using complete PPE & tool receipts.
• A seasonal window-cleaning company eliminated penalties by correcting GST/HST on travel + equipment rental.
• A condo-building contractor cleared CRA findings through deposit→invoice→log reconciliation.

Learning insight: CRA backs down when evidence is CPA-organized and building-by-building traceable.

SEO Optimization & Educational Value

Primary keywords: GST/HST window cleaning audit, CRA high-rise cleaning audit, taxable cleaning services Canada, Mackisen CPA Montreal
Secondary keywords: subcontract cleaner GST, ITC denial cleaning equipment, boom-lift GST rules, commercial window cleaning GST

Learning insight: Window-cleaning audits generate strong SEO traffic due to widespread small contractors.

Why Mackisen CPA Montreal

With 35+ years defending window-cleaning companies, high-rise crews & building-wash teams, Mackisen CPA Montreal is Québec’s #1 authority in GST/HST exterior-maintenance audits.
We understand job logs, seasonal patterns, subcontractor issues & CRA methodology thoroughly.

Learning insight: Window-cleaning audits require documentation precision, subcontractor compliance & ITC discipline — all strengths of Mackisen CPA.

Call to Action

If CRA is auditing your window-cleaning, glass-washing, high-rise exterior cleaning, or storefront maintenance business, contact Mackisen CPA Montreal immediately:

📞 514-276-0808
📧 info@mackisen.com
🌐 mackisen.com

Learning Conclusion:

A CRA GST/HST Window Cleaning Audit tests taxable labour, subcontractor GST compliance, equipment ITC accuracy, log integrity & revenue reconciliation.
Mackisen CPA Montreal ensures full audit protection.