- PWGSC is responsible for the evaluation of the financial portion of the bids. PWGSC does not provide client departments with price information during the technical evaluation process to ensure its integrity. Pricing information should only be provided to the client following the completion of the technical evaluation.
- Under the following circumstances, more than one PWGSC employee must be involved in the evaluation of the bid prices to ensure an appropriate level of checks and balances, and to ensure that, in terms of price, the bids are ranked properly, in accordance with the bid solicitation:
- for any competitive procurement requiring contract entry approval of the Minister, the Assistant Deputy Minister or Treasury Board; and
- for any procurement which is considered to be sensitive or high-risk.
- Contracting officers should also consider having more than one PWGSC employee involved in the evaluation of the bid prices, under the following circumstances:
- when the evaluation involves extensive computation or is mathematically complex; and
- for standing offers (SO) and supply arrangements (SA) requiring the approval of the Assistant Deputy Minister.
- All PWGSC employees involved in evaluating the bid prices must sign the financial evaluation report.
- The peer review is intended to provide an oversight and risk management role within the competitive process results. This review is to ensure that the evaluation and contractor selection were conducted in accordance with the solicitation, and to confirm no anomalies or potential issues exist which could impede the principles of fairness, openness and transparency of the procurement process.
- For Complexity Level 2 and 3 procurements, the requirement for a peer review is determined by the results of the procurement risk assessment.
- For Complexity Level 4 and 5 procurements, a peer review is mandatory.
- Peer reviewers must initial and date the evaluation report to confirm that such a review has taken place.
- The accountability of the procurement remains with the contracting officer responsible for the requirement; there is no transfer of responsibility.
- The decision of who will conduct the peer review will be determined at the procurement strategy phase when seeking approval in accordance with the risk assessment tool or at the discretion of the approval authority.
- Should issues arise during the peer review process, the contracting officer and the peer reviewer(s) should make every effort to resolve them. In the event that a resolution cannot be achieved, the matter will be escalated to one designated level above the contracting officer for resolution.
- The time required to conduct a peer review will be determined between the contracting officer and the peer reviewer(s); however, such review should not exceed two business days.
- Informal peer reviews may also take place at the discretion of the contracting officer or the applicable approval authority.
Except as provided by law, departments and agencies are not required to pay any provincial sales tax (PST) payable to the province in which the taxable goods or services are delivered, except for reimbursement of actual costs which include PST (e.g. PST on actual travel and living expenses incurred during the performance of the contract). Federal departments are required to pay the Harmonized Sales Tax (HST). For further details, consult the relevant section of the Standard Acquisition and Clauses (SACC) Manual general conditions (e.g. section 11 of 2010A or section 13 of 2035).
- Customs duties must be considered in the evaluation of bids when bids are received from both Canadian-based and foreign-based bidders, since foreign-based bidders exclude duties in their bids. When rates of duties or exemption status need to be verified, the contracting officer may:
- obtain from the client department the information on the rate of duty applicable to the goods being imported, and add the estimated amount of duties to the price quoted by the foreign-based bidder; or
- verify with the Canada Border Services Agency (CBSA) the application of customs duty to the goods being imported.
- Contracting officers are responsible for verifying the application of excise taxes and the amount and specific rate(s) set out in bids. Contracting officers must evaluate bids exclusive of the Goods and Services Tax (GST) or the HST, as applicable. For the list of goods on which excise tax is payable, see Annex 4.5: Goods Subject to Excise Tax.
- Clients may be entitled to exemption from taxes or duties. They should, in such cases, refer to a certificate of exemption or remission or drawback Order in Council. Issues relating to such remissions should be resolved between the client department and CBSA.
This section is removed from the Supply Manual as it no longer reflects Canadian Government practices.
For reference purposes, section 5.45.10 is available in the Supply Manual Archive, Version 2019-3.
Unless the bid solicitation specifically requires bids to be made in Canadian currency, bids that are made in a foreign currency must be converted to Canadian currency for evaluation. The Bank of Canada rate published by 16:30 ET on the bid closing date, or on another date specified in the bid solicitation, must be applied as a conversion factor to the bids made in foreign currency.
This section has been removed in Version 2013-7 of the Supply Manual to be incorporated within section 4.65 Exchange Rate Fluctuation Risk Mitigation.