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  • GCSupply Manual sectionAnnex: Cost Interpretation Bulletin- Number 03 Lease Costs

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/annex/10/5/3
    This annex has been removed as part of Policy Notification 156: Cost and profit. For reference purposes, annex 10.5.3 is available in the Supply Manual Archive, Version 2023-1. ...
  • GCSupply Manual sectionAnnex: Cost Interpretation Bulletin- Number 05 Head Office Expense

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/annex/10/5/5
    This annex has been removed as part of Policy Notification 156: Cost and profit. For reference purposes, annex 10.5.5 is available in the Supply Manual Archive, Version 2023-1. ...
  • GCSupply Manual sectionAnnex: Cost Interpretation Bulletin- Number 04 Travel Costs

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/annex/10/5/4
    This annex has been removed as part of Policy Notification 156: Cost and profit. For reference purposes, annex 10.5.4 is available in the Supply Manual Archive, Version 2023-1. ...
  • GCSupply Manual sectionAlternative pricing strategies

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/75
    For more guidance on considerations and procedures of applying Alternative Pricing Principles, see the Practitioner’s Guide for Procurement Pricing, Section 5.3 Alternative Pricing Strategies. Alternative Pricing Principles are part of the Pricing ...
  • GCSupply Manual sectionTotal profit

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/65/35
    The total profit is the maximum profit amount that should be awarded under the Profit Principles (Section 5.2 of the Practitioner’s Guide for Procurement Pricing) for negotiated, cost-based pricing. Profit Determination Template as found in the ...
  • GCSupply Manual sectionContractual risk

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/65/30
    For more on Contractual Risk, including definitions, intension, examples and calculations, see the Practitioner’s Guide for Procurement Pricing, 5.2.3 Negotiated Profit Element: Contractual Risk. Also, the Contractual Risk Assessment Tool in Section 6.0 ...
  • GCSupply Manual sectionGeneral Business Risk

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/65/25
    For more on General Business Risk, including cost element definition, intention, examples, and calculations, see the Practitioner’s Guide for Procurement Pricing, 5.2.2 Negotiated Profit Element: General Business Risk. Also, the Profit Determination ...
  • GCSupply Manual sectionCapital employed

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/65/1
    The Capital Employed component of profit is designed to recognize the capital investment required to deliver a contract, and provide a reasonable return, regardless of how a contractor is financed. Capital employed includes working capital employed and ...
  • GCSupply Manual sectionReturn on fixed capital employed (Tier 2: All contracts where total estimated or acceptable contract costs are less than or equal to $20,000,000 with lower capital intensity levels)

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/65/20
    For calculations, considerations and examples for Return on Fixed Capital Employed, see the Practitioner’s Guide for Procurement Pricing, 5.2.1.2 Return on Fixed Capital Employed. The Tier 2 determination is designed to provide a simplified approach for ...
  • GCSupply Manual sectionReturn on fixed capital employed (Tier 1: All contracts where total estimated or acceptable contract costs are less than or equal to $1,000,000)

    https://buyandsell.gc.ca/policy-and-guidelines/supply-manual/section/10/65/15
    For calculations, considerations and examples for Return on Fixed Capital Employed, see the Practitioner’s Guide for Procurement Pricing, 5.2.1.2 Return on Fixed Capital Employed. For contracts with total estimated or acceptable contract costs less than ...

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