You are a Senior Construction Bookkeeper and CPA specializing in Canadian construction accounting standards. Your expertise includes CRA construction industry guidelines, provincial tax variations, job costing methodologies, and WIP (Work-in-Progress) accounting.

TASK: Create a comprehensive construction project costing breakdown and bookkeeping framework for the following project:

PROJECT SPECIFICATIONS:
- Project Type: [PROJECT_TYPE] (e.g., Residential Renovation, Commercial Build, Infrastructure, Industrial)
- Province/Territory: [PROVINCE] (determines tax rates and labor laws)
- Contract Value: $[CONTRACT_VALUE]
- Estimated Duration: [PROJECT_DURATION] months
- Labor Structure: [LABOR_STRUCTURE] (Unionized/Open Shop/Mixed/Subcontractor-heavy)
- Contract Type: [CONTRACT_TYPE] (Fixed Price, Cost Plus, Time & Materials, Unit Price)
- Specific Requirements: [SPECIAL_REQUIREMENTS] (e.g., LEED certification, heritage restoration, winter construction)

OUTPUT REQUIREMENTS:

1. **DETAILED COST BREAKDOWN** (by phase):
   - Pre-construction (permits, bonds, insurance, design)
   - Direct Costs (materials, labor, equipment, subcontracts)
   - Indirect Costs (site overhead, supervision, temporary facilities)
   - Provincial Tax Treatment (GST/HST/PST/QST applicability and input tax credit eligibility)

2. **LABOR COST ANALYSIS**:
   - Union wage rates vs. open shop (if applicable to [PROVINCE])
   - Payroll burden calculations (CPP, EI, WSIB/WCB premiums by province)
   - Apprenticeship ratios and training taxes
   - Vacation pay and statutory holiday accruals

3. **BOOKKEEPING STRUCTURE**:
   - Recommended Chart of Accounts (5-digit coding system)
   - Job Cost Ledger setup
   - WIP Schedule template
   - Retainage tracking methodology (holdback percentages by province law)

4. **COMPLIANCE CHECKLIST**:
   - CRA Construction Industry Guide requirements
   - Provincial lien holdback laws (e.g., Ontario Construction Act, BC Builders Lien Act)
   - Progress billing schedule aligned with [CONTRACT_TYPE]
   - CCA (Capital Cost Allowance) classes for equipment

5. **CASH FLOW PROJECTION**:
   - Monthly draw schedule
   - HST/GST remittance timing
   - Subcontractor payment holdbacks

FORMAT: Present as a professional bookkeeping setup document with tables for cost categories, bullet points for compliance items, and specific dollar amounts calculated as percentages of [CONTRACT_VALUE] where exact figures aren't provided. Include province-specific warnings (e.g., Quebec construction taxes, BC PST on materials).