CRA GST/HST Window Cleaning, Pressure Washing & Exterior Maintenance Audit — Montreal CPA Firm Near You: Defending Service Fees, Seasonal Contracts, Equipment & ITCs

A CRA GST/HST Window Cleaning, Pressure Washing & Exterior Maintenance Audit targets businesses providing:

• residential/commercial window cleaning
• pressure washing / power washing
• gutter cleaning
• exterior building washing
• deck & siding cleaning
• graffiti removal
• soft washing
• solar panel cleaning
• seasonal exterior maintenance
• mobile exterior cleaning units

These businesses face high audit risk because they are service-only operations (100% taxable), often cash-based, involve mobile crews, subcontractors, high equipment costs, travel fees, and seasonal revenue fluctuations.

Mackisen CPA Montreal specializes in defending exterior cleaning companies by reconstructing job-level tax logic, validating subcontractors, rebuilding ITC documentation, and preparing CRA-standard audit binders.

Legal Foundation

Excise Tax Act

• s.165 — GST/HST applies to all cleaning, pressure washing & exterior maintenance services

• s.221 — obligation to charge & remit GST/HST

• s.169 — strict ITC documentary requirements

• s.141.01 — allocation for mixed-use assets

• Schedule IX — place-of-supply rules for multi-province jobs

• s.286 — recordkeeping obligations

Case Law

• Royal Bank v. Canada — incomplete invoices invalidate ITCs

• CGI v. Canada — tax rate depends on province where the service is performed

• Northwest Company Inc. — ITCs denied if invoice lacks mandatory details

• CRA guidance — no exemptions exist for outdoor cleaning services

Learning insight: Window cleaning, pressure washing & exterior maintenance are always fully taxable, with zero exemptions.

Why CRA Audits Exterior Cleaning Companies

CRA audits these businesses when it detects:

Revenue Risks

• GST/HST not charged on service invoices
• cash/e-transfer jobs underreported
• seasonal contracts not reflected in GST returns
• travel fees or fuel surcharges not taxed
• multi-province mobile cleaning taxed incorrectly
• pressure washing combos (wash + seal) misclassified
• free or discounted services to family/staff unreported
• “rain checks” or rescheduled jobs missing GST adjustments

Subcontractor Risks

• subcontractors without valid GST numbers
• incomplete subcontractor invoices
• T5018 mismatches
• worker misclassification (employee vs contractor)

ITC Risks

• invoices missing GST numbers
• pressure washers, hoses, pumps, ladders claimed without documentation
• vehicle/truck expenses overstated
• equipment bought personally and claimed as business
• supplies (soaps, chemicals) lacking purchase proof
• imported equipment missing s.218 self-assessment

Operational Risks

• lack of job logs / route lists
• seasonality causing perceived underreporting
• mismatches between POS, deposits & GST returns
• inaccurate allocation of equipment between personal & business use

High-risk businesses include:

• window cleaning crews

• commercial exterior washing companies

• pressure washing mobile teams

• roof/gutter specialists

• deck & siding cleaners

• commercial building washing units

• post-construction exterior cleanup services

Learning insight: CRA assumes underreported revenue + invalid ITCs + subcontractor issues unless rebutted with solid documentation.

CRA Exterior Cleaning Audit Process

1. CRA requests:
   – invoices & quotes
   – subcontractor invoices & GST numbers
   – job logs, routes, seasonal schedules
   – fuel receipts & vehicle logs
   – equipment purchase receipts
   – bank statements & e-transfer logs
   – ITC spreadsheets
   – proof of payment for all expenses
   – any multi-province job records

2. CRA tests:
   • GST/HST charged on all services (labour + travel + surcharges)
   • provincial rate accuracy (QC/ON/Atlantic differences)
   • ITC validity (invoice integrity + proof of payment)
   • subcontractor GST compliance
   • cash/e-transfer deposits vs revenue
   • personal vs business equipment use
   • multi-job days vs revenue consistency

3. CRA issues a Proposed Audit Adjustment.

4. Mackisen CPA prepares a full legal, financial & documentary defense.

Learning insight: CRA often uses route sampling + extrapolation, multiplying small errors into large assessments.

Mackisen CPA’s Exterior Cleaning Audit Defense Strategy

• build an Exterior Services Tax Matrix (cleaning, washing, travel, surcharges)
• verify subcontractor GST numbers
• reconstruct ITCs for equipment, tools & chemicals
• defend vehicle & mileage ITCs using logs & allocation
• reconcile job logs → deposits → GST returns
• correct multi-province GST/HST logic
• correct classification for bundled services (wash + seal + repair)
• prepare CPA-certified audit binder
• negotiate removal/reduction of penalties & interest

Learning insight: Exterior cleaning audits are won with clean job records + valid invoices + ITC proof.

Common CRA Findings in Exterior Cleaning Audits

• GST/HST not charged on:
– window cleaning
– pressure washing
– soft washing
– gutter cleaning
– travel fees
– “shop supplies”
• missing/invalid subcontractor GST numbers
• ITCs denied for missing invoices
• personal equipment claimed as business
• imported pressure-washing equipment missing self-assessment
• cash/e-transfer jobs unreported
• inconsistent seasonal revenue
• wrong GST/HST rate for out-of-province work

Learning insight: Most reassessments result from invoice deficiencies + subcontractor issues + tax-rate errors.

Real-World Results

• A Montreal window cleaning company avoided a $228,000 reassessment after Mackisen CPA rebuilt subcontractor documentation & job logs.
• A pressure washing team reversed a $104,000 ITC denial with reconstructed equipment & chemical invoices.
• A gutter-cleaning company eliminated penalties after correcting multi-province tax logic.
• A mobile building-washing business cleared CRA findings by aligning deposits with GST filings.

Learning insight: CRA backs down when confronted with properly organized, CPA-certified documentation.

SEO Optimization & Educational Value

Primary keywords: GST/HST window cleaning audit, CRA pressure washing audit, exterior cleaning GST rules, Mackisen CPA Montreal
Secondary keywords: subcontractor GST audit, ITC denial cleaning, mobile cleaning GST, outdoor maintenance audit

Learning insight: This audit category is highly searched — excellent for SEO & industry visibility.

Why Mackisen CPA Montreal

With 35+ years defending window cleaning, pressure washing, and exterior maintenance companies, Mackisen CPA Montreal is Québec’s leading authority in GST/HST audits for exterior cleaning operations.
We understand route-based operations, seasonal scheduling, subcontractor networks, ITCs, and CRA audit patterns.

Learning insight: Exterior cleaning audits require strong job documentation, subcontractor compliance, and ITC discipline — all strengths of Mackisen CPA.

Call to Action

If CRA is auditing your window cleaning, pressure washing, gutter cleaning, or exterior maintenance business, contact Mackisen CPA Montreal immediately:

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

Learning Conclusion:

A CRA GST/HST Exterior Cleaning Audit tests labour taxability, subcontractor compliance, documentation, equipment ITCs, and multi-province delivery rules.
Mackisen CPA Montreal ensures your business is fully defended and protected from reassessments.