Does GC 10.1 of CCDC 2 include “tariffs?”

While different terms are used in different contexts, the intent of GC 10.1 of CCDC 2 – 2020 is to capture all taxes and duties, including tariffs, that are levied against the contractor in the performance of the work. With the exception of value added taxes, these amounts are to be included in the contract price. However, when there are changes to such taxes and duties that result in a change in the contractor’s costs, GC 10.1.2 stipulates that the contract price shall be adjusted accordingly.

Similar provisions exist across the majority of CCDC contracts. However, the CCDC cost plus contracts, including the CCDC 3 and the CCDC 5B (when the stipulated price option has not been exercised), do not contain such mechanisms for adjustment. This is because these amounts are stated to be included in the cost of the work and are thus reimbursable by the owner.