Best Practices for Capital Spending

Date
15 July 2025

Capital spending refers to investments in major repairs and replacements. Typically, a capital expenditure is an expense of $2,000 or more for a building or landscaping project. It does not include maintenance-related repairs or replacements or any items that are normally described as operating expenses but refers to the substantial expenditures required for significant repairs or replacements of major property components, such as roofing, exterior wall finishes (siding, masonry, EIFS…), mechanical and heating equipment, fire protection systems, etc.

The best place to start is with a capital replacement plan that outlines the various replacements your co-operative needs should complete over a specific period (at least 10 years), how much each project will cost and whether it can be from your capital replacement reserve fund or financed with a loan. Your capital replacement plan should be supported by a current and comprehensive Building Condition Assessment (BCA) that is less than five years old. Consider applying to the Preservation Fund if your BCA is not current.

Here are our recommended practices when spending on major expenditures.

  • After reviewing your capital replacement plan, consider hiring a project management service for sophisticated work.
  • Consider forming a Capital Projects Committee to oversee the progression of the capital repairs and replacements.
  • Look for possible sources of funding, rebates and incentives that will help cover your costs.
  • When requesting bids from contractors and professional consultants, prepare a detailed request for a quotation that outlines the scope of work required for the major repairs and replacements you are planning.
  • Obtain multiple quotes from competent contractors. If you decide to hire a project manager, they can do this on behalf of your co-op. Their involvement will ensure that the scope of work and all necessary steps are properly completed.

Project Management

By applying knowledge, skills, tools and techniques to project activities, a project manager ensures that the project requirements are fully met as they have the knowledge and tools to do the job. They are trained and certified to manage the type of project your co-op wants to do.

The benefits of project management include

  • your project is more likely to be completed on time, on budget and as planned
  • ensuring that competent contractors and professional consultants are hired
  • having an expert available for advice on decisions and the right contractors for the type of project
  • evaluating the contractor’s work and
  • having a qualified person on hand to help resolve any issues

Hiring a project manager may be more than just good practice. It may be required by your lender.  CMHC’s Replacement Reserve Guide says that co-ops should go to tender for capital work that will cost more than $30,000 with a tender package prepared by a project manager.

Funding Opportunities

If your co-op is looking for potential funding sources to help with major repairs and replacements, you may want to check out the following:

Your local utility may also have programs that offer additional rebates and incentives to help with energy savings and the costs of the repairs and replacements for heating and cooling equipment.

If you’re looking for more assistance with possible funding for energy savings, the Green Municipal Fund’s Regional Energy Coach (REC) program provides expert coaching, technical support and funding guidance for housing providers. To find out more about the REC program, please visit the Green Municipal Fund's website.

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