Plumbing Hvac Jan Feb 2012

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HOT WATER HEATING ISSUE
INSIDE
Quiet year mixed blessing for contractor group
Plumbing group launches consumer campaign
All-trades show draws record crowd
Dealing with theft in the workplace
JAN/FEB 2012
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Contents
Hot Water Heating Issue
Departments
Hot Seat .........................................5
What the contractor didnt say
Industry News ..............................6

Contractor group fights utilities
People & Places............................35

Wholesaler opens new headquarters
Coming Events.............................37
Canadas largest mechanical event
Shop Management......................38
Protecting your business
Products &
Technologies
Refrigeration from heat
Photovoltaic technology and absorption chillers
Hot Water Heating ......................13

Heating ........................................23
Refrigeration ...............................25
Features
Faucets & Fixtures .......................29

Tools & Instruments ....................31
Trucks for the Trade.....................33
The energy factor
18
Comparing water heater efficiencies
Keep it simple
20
Dont handicap the next guy!
Cover photo:
All forms of hot water heating
technology are evolving rapidly.
www.plumbingandhvac.ca
The new wood heat
Pellet technology drives revival
January/February 2012 Plumbing & HVAC
10
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Hot Seat
January/February 2012
Volume 22, Number 1
ISSN 1919-0395
Publisher
Mark Vreugdenhil
(416) 614-5819
mark@plumbingandhvac.ca
Things my contractor didnt tell me

Over the years the industry has implemented a number
of programs to promote plumbing, heating and cooling
to the consumer. The Canadian Institute of Plumbing
and Heating has a new campaign to convince
homeowners that whats behind the wall is important,
the Beautiful Heat campaign is promoting hydronic
heating and the Todays Oilheat campaign promoted
efficient oil heating.
And while these are all helpful, I also often wonder if
the trades couldnt do a better job of promoting our
industry and the solutions it can offer to virtually any
indoor environment or plumbing issue that a
homeowner might bring up. It seems to me that some
contractors know their products and are good at this and
some arent.
Its always interesting to play dumb when a contractor
visits my house and see what they suggest if I, for
example, say one room is too hot while another is too
cold. More often than not Ive been told its just the
nature of our antiquated hot water heating system. And
yet I know there are thermostatic radiator valves and
other devices that might offer a solution.
Or sometimes when Im talking to a contractor about
a problem they ran into out in the field and ask why they
didnt install a certain part, they say: They didnt ask for
that. Well, the customer didnt ask for it because they
didnt know it existed. The tradesman is the expert he
should have known and should have suggested it.
Of course, solutions can be expensive and sometimes
difficult to implement given the existing structure. If the

contractor suggests zoning a forced air system to deal
with the hot/cold bedroom problem, that can add a
significant amount of dollars to what likely started as a
simple furnace change-out.
But at the same time, its worth running the idea and
costs by the customer. Contractors sometimes assume
the customer wont go for it because of the additional
cost and therefore dont mention it. That assumes a) the
customers doesnt have the money and b) that the
problem really isnt all that important. But even if the
first is true, a bedroom that is always too hot or cold, for
example, may be a big enough problem and a constant
source of complaining from the spouse that they will
find a way to finance a solution.
So, and Ive harped on this before, its a mainly a
matter of keeping up to date on products and finding
solutions that really work. Its human nature to get
comfortable with using certain products that work well
for you, but it always pays to broaden your horizons by
actively searching out and implementing a wider range
of solutions for your customers.
Editor
Simon Blake
(416) 614-5820
simon@plumbingandhvac.ca
Design and Production
Tim Norton
production@plumbingandhvac.ca
Production Manager
Lilianna Kantor
(416) 614-5815
lily@newcom.ca
Circulation Manager
Pat Glionna
Corporate Services
Anthony Evangelista
PLUMBING & HVAC Magazine is published eight times annually by NEWCOM Business Media
Inc. and is written for individuals who purchase/ specify/approve the selection of plumbing,
piping, hot water heating, fire protection, warm air heating, air conditioning,
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Industry News
Role reversal?
Small utility backs down after pressure from the HVAC Coalition
By Simon Blake
he little contractors organization that has
been fighting large utilities in Ontario as
they try to move into the HVAC business
may itself have come off looking like a
bully in a recent dispute, admitted Martin
Luymes, vice president of the Heating, Refrigeration
and Air Conditioning Institute of Canada (HRAI) at
the Coalitions annual meeting held in Woodbridge,
Ont. Nov. 29.
The Coalition put considerable pressure on Norfolk
Power Inc., one of the provinces smallest utilities with
18,000 customers in Simcoe, Ont., after it advertised both
HVAC and ground source heating equipment on its
website. As reported in P&HVAC last January, the group
decided to use the Norfolk Power case to set a precedent,
threatening to intervene in the utilitys Ontario Energy
Board (OEB) rate hearing, file a complaint under the
OEBs affiliate relationship code for electrical utilities and
address the local municipal council.
None of that turned out to be necessary. Norfolk
Power, or rather its affiliate Norfolk Energy, appears

to have largely abandoned the ground source business,
said Luymes.
A quiet year
I was going to talk to you about how little weve done
over the past year and how thats a good thing,
remarked Luymes, noting that if the utilities stopped
fronts, he added. The Ontario Green Energy Act sets

conservation targets that are difficult for utilities to meet.
A number of utilities in B.C. have addressed similar
pressures by getting into the alternate energy sector,
notes Luymes. When you drill down, what they are
really talking about is getting into your business.
As well, there have been discussions at the OEB about
how to get utilities more involved in energy
conservation. New OEB chair and
CEO Rosemarie Leclair previously
headed Ottawa Hydro and, with that
utility background, may not be as
sympathetic to the issues facing
HVAC contractors, remarked Luymes.
Despite these threats, for the first
time in several years the HVAC
Coalition did not use the annual
meeting to launch a fundraising campaign. As a result
of a quiet 2011, the usually cash-strapped organization
ended the year with $33,000 in the bank.
When you drill down, what

they are really talking about is
getting into your business.
eyeing the HVAC business the organization probably
wouldnt be necessary anymore.
However, the group must remain vigilant on a couple of
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Plumbing & HVAC January/February 2012
Record crowds kept exhibitors like Uponor busy during Construct Canada.
All-trades show sets record

A record 24,200 construction industry personnel passed through the doors at the
23rd edition of Construct Canada, held at the Metro Toronto Convention Centre
Nov. 30-Dec.2. The mechanical industry was well represented among over 1,000
exhibitors displaying all sorts of construction technologies.
In Brief
Energy Star for
furnaces returns
Canada will re-introduce the Energy
Star standard for forced air gas
furnaces on Feb. 1. All qualified
furnaces must have an AFUE
efficiency of 95 percent or higher
along with two percent fan efficiency.
The previous Energy Star rating
disappeared on Jan. 1, 2010 when
Natural Resources Canada (NRCan)
raised the minimum efficiency for gas
furnaces to 90 percent, the same as
the existing Energy Star rating.
Energy Star recognizes appliances in
the top 25 percent for efficiency in
their category.
Watts to acquire tekmar

Watts Water Technologies Inc. of
North Andover, Massachusetts has
signed an agreement to acquire hydronic controls systems manufacturer
tekmar by the end of January. Vernon, B.C. headquartered tekmar was
a pioneer in developing sophisticated
electronic controls for hydronic heating and other HVAC applications.
Comprehensive housing
report released
The Canadian Mortgage and Housing
Corporation (CMHC) has released its
ninth annual Canadian Housing
Observer, a comprehensive report on
the Canadian Housing market. It
reveals that housing-related spending
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Green
Scene
contributed about $330 billion to the

Canadian economy in 2010 up
7.1 per cent from $308 billion in
2009. The Observer provides insight
into things like the impact of an
increasing number of seniors, low
interest rates, urban housing trends,
etc. It is available online at
www.cmhc.ca/observer.
Hydronic heating
organization absorbed
Members of the Radiant Panel
Association voted Dec. 5 to combine
the organization with the
International Association of Plumbing
and Mechanical Officials (IAPMO) and
to change its name to the Radiant
Professionals Alliance. The move is
designed to give RPA better staff
resources, management and longterm planning. Existing RPA
memberships will be recognized and
all RPA educational materials and
programs will continue to be available.
Ambitious Habitat goal

The Canadian Institute of Plumbing
and Heating (CIPH) charity committee
has set an ambitious goal of raising
$2.75 million in products and cash
for Habitat for Humanity Canada
over the next two years. CIPH, with
support from the Heating,
Refrigeration and Air Conditioning
Institute of Canada (HRAI) in recent
years, has raised over $7.5 million for
Habitat since 1994. For more
information, visit www.ciph.com.
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Industry News
Behind the wall

CIPH campaign urges consumers to think beyond aesthetics
(CMMTQ) is also supporting the campaign and the

Mechanical Contractors Association of Canada
(MCAC) has also been approached.
The campaign will kick off on World Plumbing
Day
Letters
Professional service wins
in tough times
Dear Editor:
I just read your article in Plumbing & HVAC
(Dumbing down, Nov./Dec. 2011). Im a 35-year
veteran in the industry starting with Hoffman Bros
in Hamilton, Ont. in the early seventies, so I have
a little history behind me .
I thought the article was right on the mark . It
has been interesting to watch plumbers cycle to
and from new construction and service work over
the years. Our customers can often justify why
they do one or the other and point to their ability
to make their chosen work profitable. New

construction is cleaner and requires less thinking
when doing cookie cutter rough-ins and finishes.
Both segments are challenging and competitive.
Reliable professional on-time
trade
professionals always win even in tough economies.
Too bad the market is full of those other guys
servicing the consumer. Mike Holmes reminds us
to be vigilant
Gerry Baker
Regional Manager
Source Atlantic Ltd
Halifax, N.S.
Water heaters built by Canadians for Canadians!

Canadians
A
family
business
GI-AD086En-0112
s any contractor knows, selling residential

customers on efficient and effective
plumbing and heating systems can be
tough when up against granite
countertops, elaborate kitchen cabinets
and expensive flooring. For many homeowners, its all
about what they and any guests can see.
The Canadian Institute of Plumbing and Heating
(CIPH) has begun a campaign to convince homeowners
that whats behind the wall really matters.
When Canadians consider their plumbing and
heating needs, and the industry as a whole, our
commitment to water and energy conservation,
innovation and technological advancement is rarely
front-of-mind, says Ralph Suppa, CIPH president and
general manager. We at the CIPH know the plumbing
and hydronic heating industry is creative, dynamic and
future-focused, not just in terms of the products we
offer, but also in terms of the diverse career and training
opportunities in the field.
As a result, CIPH has partnered with marketing
agency Cohn & Wolfe to educate and inform
Canadians about all things plumbing and heating.
The Corporation of Master Pipe Mechanics of Quebec
March 11. Initially, it will target home improvement

sections in newspapers and other media outlets. As
well, educational videos for consumers are being
developed.
Suppa noted that there are a number of resources
videos, design tools, etc. that the industry has already
developed that need to be pulled together and made
readily available to homeowners.
We need to share with the consumers all the good
works that this industry does. he added.
Building Green
Todays
biomass
New pellet technology drives

wood heating revival
The state-of-the-art biomass
boiler room at Cite Verte is a
far cry from what people
usually think of when
discussing wood heat.
natural gas is the modern heating leader: convenience.

Pellet systems are not yet as convenient as thermostatcontrolled natural gas furnaces, but believe it or not, they
might become this easy in the not-too-distant future.
Advancing technology
Because Europe imports all its oil and has made pellet
stoves, furnaces, boilers and bulk delivery a way of life
for decades, it was only a matter of time and oil scarcity
before North America began to adopt these appliances in
decent numbers. And now a few Euro-style pellet
delivery trucks are beginning to emerge here too.
But it would be folly to assume we are copying
everything the mother country has already done. In fact,
a frenzied level of energy system innovation is occurring
in North America, creating an unprecedented laboratory
for a whole new global energy landscape, in which wood
pellet biomass will be a key participant; along with solar,
geo and new kinds of electricity.
By Bruce Nagy
10
wo hundred years ago Charles Dickens was

born, Beethoven was composing his Seventh
Symphony, North America was fighting a war
that would help finalize national boundaries, and
pretty much every building in the world was heated
using wood as fuel. But the steam engine had just been
invented and the industrial revolution was beginning.
We started using coal, oil and gas for fuel. Today in
North America only about five percent of homes and
businesses are heated using wood.
However, what was old is new again. Wood fuel is the
fastest growing choice in North America, increasing by
34 percent in the past decade. It is likely to continue
growing rapidly. Wood dominates the renewable energy
category with 80 percent of the market. Were not talking
about soldiers chopping all afternoon, then thawing
their frostbitten feet by the campfire. Wood pellets
dominate the wood fuel sector, for the same reason that
Large pellet systems

Just one equipment maker, Viessmann, Waterloo, Ont.,
has taken orders for pellet boilers in more than 50
schools, hospitals and correctional institutions across
Canada. They range in capacity from 160 kilowatts to
1250 kilowatts, heating thousands of square metres of
government and commercial buildings. They combine
with other new technologies and many are accompanied
by new ways to store pellets in quantity, while bulk
delivery arrangements with Canadian pellet companies
are under negotiation.
In the Nazko Valley Elementary School near Quesnel,
B.C., a propane-fueled heating system was recently
replaced with a 300 kilowatt (1024 MBH) Pyrot rotary
combustion wood fired boiler, a silo and a containerized
system. It is thermostat-controlled with automatic deashing and pneumatic cleaning options. It even features
a web interface for remote system monitoring.
At La Cit Verte in Quebec City four monster 1250
Each buffer tank stores 22,000 litres at Cite Verte.
kilowatt pellet boilers (total five MW) are heating two

water buffer tanks of 22,000 litres each, before feeding a
low temperature hydronic network that distributes water
(supply 90C return 50C) for space and DHW to
substations installed in the first few buildings of what will
become a big complex. There will be 800 housing units,
plus 7,000 square metres of office and commercial space.
In addition, a neighboring hospital may be connected.
The substations are controlled by a centralized system
that will also monitor real-time energy and water
consumption for each individual condo owner. A five
MW emergency natural gas boiler will provide full
backup for the biomass boilers if needed. In case of
power failure, a 650-kilowatt diesel generator will ensure
the operation of the system. The new biomass boilers are
now operational and have demonstrated combustion
efficiency of 84.5 to 86.5 percent at full output. Pellets
will be trucked in from a plant three hours north of
A five-storey wood pellet silo feeds four boilers that provide heat and
DHW for 800 housing units, commercial space and a hospital.
Quebec City. Wood fibre is guaranteed through longterm licensing by the province.
Pellet production
The 2008 U.S. real estate crash savaged the Canadian
lumber business, so governments tried to save jobs by
subsidizing pellet plant construction. This has extended
the infamous North American pellet market volatility, by
creating gluts, followed by bankruptcies, then shortages.
To complicate matters, wood pellets for electricity
generating stations are in demand in huge quantities in
many parts of the world, especially Japan, Korea, China,
the UK and the rest of Europe. This means North
American investors have sought very large plants to take
advantage of the export opportunities, which drives
down domestic pellet prices and along with costly land
transportation has strangely limited supply further.
But with worldwide demand tripling to 45 million tons
in the next 10 years, mass retailers now selling pellets in bags
and trading groups are appearing in key regions; North
American pellet supply stability will eventually arrive.
Technology improvements
A pellet boiler replaced a propane heating

system at Nazko Valley Elementary School.
A few years ago Darren Sharpe, president of Northern

Metal Works in Sunderland, Ont., began turning away
customers. He wanted to spend more time on
innovation. He started work on an outdoor furnace that
could burn any kind of biomass: wood pellets, chips,
logs, corn, grass, and wheat; its a long list. Being
outdoors, its easier to access and modify his new
systems. His target customer is every farm, greenhouse
and commercial operation in Ontario that needs to heat
more than 5,000 square feet. He got UL and ULC
approvals this month and now Darren is working on
new pellet and wood chip delivery systems.
Meanwhile the humble and improving indoor wood
pellet stove is being ordered in large numbers in Ontario,
Nova Scotia, Newfoundland and New England (oil furnace
country). Steve Taylor, president of Authorized Stove and
Repairs in Marmora, Ont., says his companys installations

were up by 40 percent in 2011 and his pellet sales are on
fire. He attributes it to uncertainty in 2010 then continuing
high oil prices that resulted in operating savings up to 50
percent with pellets, for very short paybacks. More efficient
stoves and better ash control are also helping.
A frenzied level of energy

system innovation is
occurring in North America.
Kim Davis in Mount Pearl, Nfld. says that provinces
new construction boom is characterized by bigger homes
and a lot of geothermal combined with pellet stoves. Her
installer, John Corbett, says the new stoves have electronic
ignition, can be connected to wired or wireless thermostats
and are less noisy. Vented stovepipe collars help bring fresh
air into tightly insulated structures without losing too
much heat energy. More restrictive codes mean installers
make sure they have four to five feet of elevation outside,
in case the power goes out and the stove fan stops working.
Wood fuel may be a long way from reclaiming the
home heating market from natural gas, but customers
are no longer chopping all afternoon and huddling
around the campfire to stay alive.
Bruce Nagy is a Toronto-based
freelance writer that reports on green
technologies and solutions.
He can be reached at
bruce.nagy@rogers.com.
11
Hot Water Heating
Efficient electric
water heating
Changing marketplace,
codes drive growth
By Simon Blake
esidential electric hot water tanks are a solid

reliable product that has been around a long
time. But in an age where everything is high
tech or green they dont draw a lot of
attention.
The technology is far from stagnant,
however. Manufacturers have improved
efficiency, DHW capacity and recovery
time in recent years.
Lower electricity rates in Manitoba and Quebec have
long driven the market in those provinces. Today other
factors are giving electric a boost.
The ability of a storage tank water heater to maintain
hot water for a long period of time with minimal energy
use is more critical today as electrical utilities move to
time-of-use billing. If families can do the bulk of their
showering, dish washing, laundry, etc. in off-peak hours,
the savings can be significant.
Its all about how much you are going to pay for
energy and when are you going to use hot water,
remarked Claude Lesage, president of Giant Factories
in Montreal.
As well, changing regulations have made gas water
heaters more expensive. The traditional electric storage
water heater became more attractive because there
werent venting issues with it, it was simpler to install
and it was a lower capital cost product, remarked Dave
McPherson, general manager for Rheem Canada Ltd.,
Brampton, Ont.
There is so much regulation, the cost of installing a
gas water heater is getting higher and higher, added Paul
McDonald, director, sales and marketing for BradfordWhite Canada, Mississauga, Ont.
As well in Ontario, where 90 percent of the water
heaters are rented, the rental companies are no longer
tied to the gas utilities and will install an electric unit
where it makes sense.
Efficiency standards
Heat pump water heaters, like the AO Smith
Voltex, draw heat from their surroundings.
Water heaters are rated by energy factor (EF), which is

an overall rating of the units efficiency. A typical 40
or 60-imperial gallon electric water heater would have
Giant EcoPeak tanks gain efficiency with

three elements.
a rating of .92 or higher. The higher the number, the
more efficient it is.
Natural Resources Canada (NRCan) rates water
heaters by standby loss. In 2004 it reduced the maximum
allowable standby loss (in watts) to 40+(0.20V) for tanks
11 to 59 Imp. gallons (50-270 litres) and (0.472 x V)
48.5 for 60-100 gallon tanks (270-454 litres), where V
is volume.
In 2009 B.C. introduced its own efficiency
regulations, reducing the allowable standby loss to 25
watts for the smaller tanks and creating a headache for
manufacturers by forcing them to make special
products for B.C.
Explaining water heater efficiencies to the customer
can be difficult if there are different fuel options. There
is no Energy Star standard for electric. In a pure energy
factor comparison, a gas water heater might be .64
while an electric might be rated at .92. But thats not
the whole story.
An electric water heater with a 4,500-Watt element
takes about twice as much time to recover as a gas water
heater with 50,000 Btu/h input, notes McDonald. We
see homeowners going back to gas, or putting in a
second electric tank.
Efficient operation
Design improvements in recent years have improved the
efficiency of electric water tanks. Manufacturers moved
the inlet to the bottom and added insulation. Theyve
added glass lining and heat traps. New element
configurations optimize heating capability and
efficiency, noted Bill Hewa, residential electric product
Please see Heat on page 15
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Hot Water Heating
Heat pumps boost electric DWH

Continued from page 13
manager for A.O. Smith, Fergus, Ont.
However, striving for efficiency isnt
new, noted Lesage. In 1956 Quebec
Hydro was struggling with power
outages as everyone came home from
work and jumped in the shower. This
resulted in the development of the
Canadian style twin-element electric
water heater with a smaller element to
provide the base load and a larger one
that kicks in when demand is high.
Today,
Giants
three-element
EcoPeak water heaters work on the
same principle. The bottom element is
800 Watts to cover the base load the
first 28 gallons in a 60-gallon tank.
Alone, it can provide about 72 gallons
of DHW per day. The middle 3,000Watt element kicks in when the demand
is higher and then finally the 3,800
element at the top if additional hot
water is required.
Ensuring that the water temperature
remains consistent from top to bottom
allows the elements to be run at a lower
temperature, improving efficiency, while
at the same time reducing scaling.
Bradford-White has taken a different
approach. Its Hydrojet technology is
basically a perforated inlet tube that
forces the water to mix sooner, creating
a quicker recovery and thus more
efficient operation.
Basically, they use an air-source heat

pump that pulls heat from the room
and dumps it at a higher temperature
into the tank, operating like a
refrigerator in reverse. They usually
have electric resistance heating as
backup. They operate best in a warm
space like a furnace room and will tend
to cool the room down. In fact the
warmer the space the more efficient
they become.
Installation is no more difficult than
a conventional electric tank, reports
Paul Gharghoury, Canadian market
manager for Rheem Canada.
They cost about three times as
much as a conventional electric tank,
but in areas where electricity rates are
high the payback can be relatively
quick.
Installation
As any plumber knows, electric water

tanks are easy to install. Probably the
most important step for the
contractor is to determine the
homeowners lifestyle and budget.
While the standard 40-gallon tank will
The Rheem Marathons
meet the needs of most families, if
there is a soaker tub or multi-jet
unique plastic tank
shower in the home, a 60-gallon or
and jacket results in
larger is a must.
high efficiency and
If the homeowner can spend
prevents scaling.
$40,000 on a shower, they can spend
$800 on a water heater, remarked Lesage. A water
heater is one of the smallest expenses in a home, but it is
the one that gives you the most for your money.
Its all about how
The plumber has to make sure there is enough power
to
operate the tank the customer chooses and that the
much you are going to
cable is large enough to handle the power. Typically,
theres a jump in cable size for any tank requiring more
pay for energy and when are you
than 3,800 Watts.
going to use hot water.
Minimizing pipe runs by locating the tank in a central
location, if possible, along with insulating the hot water
lines will also boost efficiency, noted Hewa.
Rheems Marathon water heater avoids scaling
altogether with a plastic tank and jacket, which also
An evolving technology
provides substantially lower standby losses than a
Electric tanks will continue to evolve. Lesage expects
conventional steel tank.
there will soon be 80-gallon models to handle the
The AO Smith Conservationist line features glass
high-end bathrooms that stretch the capacity of a 60lining, which dramatically reduces the corrosive effect
gallon unit. As well, Giant is working on a high
of hot water, along with additional insulation and heat
efficiency, high temperature glass-lined tank
traps to maximize efficiency.
designed specifically for markets with time-of-use
hydro rates.
Heat pump water heaters
Rheems McPherson says: We expect there will be
The new heat pump models offered by A.O. Smith,
more demand for residential electric just because of
Rheem and General Electric are probably the
the way the efficiencies are moving. And with a tight
ultimate in electric storage tank water heaters.
economy, Water heaters are still a replacement type
Electricity consumption is roughly half of a
business. If you can find a lower cost replacement
conventional DHW heater.
solution, people tend to (adopt) it, he added.
Bradford Whites Hydrojet technology ensures

better mixing of hot and cold water for
quicker recovery.
The result is about 50 percent energy savings

over a conventional electric DHW tank.
15
Heating
Efficient volume
DHW heater
The new Mighty Stack volume
water heater from Laars
combines the companys
Mighty Therm 2 boiler with an
80-gallon
storage
tank,
resulting in 199, 300 and 399
MBH sizes. Designed for light
commercial
applications,
features include a small
footprint, removable upper
boiler
section, common
venting and a steel cabinet for
indoor or outdoor installation.
Emissions are less than 10 ppm
NOx and efficiency is rated at 83 percent.
Laars u www.Laars.com
Hydronic trench heating

Compact tankless DHW heater
The new Energy Star qualified Noritz NRC83 ecoTough
condensing on-demand water heater is designed for
smaller homes and multi-unit applications. Available in
indoor or outdoor versions, it vents with Schedule 40 or
80 PVC or CPVC, has a 0.92 energy factor, flow rate up to
8.3 gpm and temperature settings from 100F to 140F.
Noritz u www.noritz.com
The new in-floor Micro Canal

radiator from Jaga Climate
Systems uses quiet fans to
distribute heat. Only six inches high and 13 inches wide,
installation is easy with a height adjustment system to
allow the grilles to align perfectly with the floor. The
grille is available in many colors to match interior decor.
Jaga Climate Systems u
www.jaga-canada.com
Keep those older systems going!

Hydronic heating guru Dan
Holohan has a new book
titled Classic Hydronics: How
To Get The Most From Those
Older Hot-Water Heating
Systems. It shows how these
systems work, where they
came from, how theyve
changed over the years, and
what contractors can do to
get the most out of them
without having customers spend a fortune.
Dan Holohan u www.heatinghelp.com
Tighter homes,
smaller furnaces
Johnson Controls has expanded its
Luxaire LX Series of residential gas
furnaces with 95.5 and 96 percent
AFUE models. Designed for small
or tighter homes, the input rate is
40,000 Btu/h and airflow capacity
is rated for 1000 cfm nominal
rather than 1200 cfm nominal,
which matches the furnaces with Luxaire cooling units
ranging from 1 to 2.5 tons.
Luxaire u www.joinluxaire.com
Heat Transfer Coils

& Corrosion
Protection Coatings
Exact Coil Replacements
New Coil Applications
Heresite Protective Coatings
placement Expe
e
R
rts
The
MADOK MANUFACTURING LIMITED
82 Morrell St., Brantford, Ontario N3T 4J5

Tel (519) 756-5760 Fax (519) 756-5768
sales@madok.com
www.madok.com
C.R.N.
Approved
are Now Offering

3/8" coils
17
Hot Water Heating

Clean workmanship on
a multi-unit residential
tankless installation.
The
ENERGY FACTOR
Comparing water heater efficiencies
By Steve Bagshaw
n previous articles, we focused on
the performance capabilities of
tank and tankless water heaters.
Now lets change gears and look at
the efficiency and thus potential
savings for homeowners.
In the Nov/Dec 2011 edition of
P&HVAC, I suggested using the
following efficiencies as rough estimates
to calculate hot water production
performance:
For condensing tankless, use 100
percent, and for non-condensing and
tank type water heaters, use 80 percent.
In terms of calculating the GPM rates for
tankless and the temperature recovery

time for tanks, those easy round
numbers work well enough.
To calculate efficiency gains, however,
we need to look further into the design
and operation of both types of technology.
The biggest difference between the two
technologies is that tankless has no storage
whereas tank-type water heaters have 40
or 50 gallons of water that needs to be
maintained at set point.
Over time, regardless of how well
insulated the tank is, some heat will
escape, the temperature of the water
inside the tank will drop and will have to
be re-heated. This standby heat loss will

result in the tank-type heater using gas
to re-heat the water inside, even when no
one has drawn any new hot water (for
example, during the day when most are
at work and/or school or overnight). As
such, this additional gas usage de-rates
the overall efficiency of the tank-type
water heater. If the tank has a standing
pilot, that compounds the losses.
When I mentioned using 80 percent as
the efficiency number for both tanks and
non-condensing tankless, I was referring
only to the Btu/h transfer rate based on a
sampling of manufacturers specifications.
This 80 percent number is not however

de-rated for the standby loss. For an
overall performance comparison of the
two technologies, we have to look at the
Energy Factor (EF) testing results for each
individual appliance.
Apples to apples
The purpose of the EF number is to
provide a metric by which the industry
(including
contractors
and
homeowners) can compare and evaluate
the various products on the market. The
present Energy Factor test method for
water heaters totals the energy consumed
Table 1: The average EF results for a typical 50 U.S. gallon/40,000 Btu/h

tank-type water heater.
Table 2: The average EF results for typical non-condensing and condensing

tankless water heaters.
18
Table 3: The estimated percentage savings that should be gained by

comparing the EFs of various tanks to various tankless DHW heaters.
Table 4: A number of federal and provincial rebates are available.

(both gas and electricity) by each
appliance (tank and tankless) over a 24hour period and then assigns an Energy
Factor (EF) number. The higher the EF
number, the better it performed (i.e.
used less energy) during the testing.
Table 1 provides the average EF results
for a typical 50 U.S. gallon/40,000 Btu/h
tank-type water heater.
Note that the Btu/h transfer
efficiencies (75% => 79%) are decent,
but its the standby losses that result in
the significant reduction in the EF (0.17~-0.12).
Table 2 provides the average EF results
for typical non-condensing and
condensing tankless water heaters.
Comparing EF numbers of various
products will help you estimate the
savings that can be gained. To calculate,
use the formula below:
Estimated Percentage Savings

= 1 (EFtank EFtankless)
For example, when considering the
purchase of a new natural gas water
heater and wanting to compare a gas
tank-type water heater with an EF of
0.58 to a gas condensing tankless with an
EF of .94, the condensing tankless should
use 38.3 percent less fuel (Estimated
Percentage Savings = 1-(.58/.94) =
38.3%).
Table 3 calculates the estimated
percentage savings that should be gained
by comparing the EFs of various tanks to
various tankless. Again, much of these
gains come from the fact that tankless
does not have any storage.
Test procedure questioned

The present debate within the industry,
however, is whether or not this present
testing procedure (six hourly draws of
10.8 gallons (at three GPM) followed by
a standby period of 19 hours for a 24hour test) is reflective of how hot water is
actually used in the average North

American home. A study titled Actual
Savings and Performance of Natural Gas
Tankless Water Heaters, prepared for the
Minnesota Office of Energy Security,
Center for Energy and Environment,
suggests the total water used per day is
more in the 40 gallons per day (GPD)
range and the number of daily hot water
draws is closer to 45 draws, with the
majority of those draws typically being
under 2 GPM and under 20 seconds in
duration (compared with present test
method of 64.8 GPD of 6 draws at 3
GPM for approximately 3.6 minutes).
While not a definitive study because of
the small sample size, the findings likely
present a more accurate picture of water
use in the average home. If you studied
your own hot water usage pattern, you
may agree with these findings.
The authors also suggest that when
they evaluated their actual site data and
compared with published EFs, the EFs of
all appliances were overstated, tank-type
heaters overstated by 23 percent and
tankless overstated by 11 percent. The
debate will continue and any
prognosticating by those on either side
should be taken as fiction until more
actual data facts are presented.
own. Please confirm all data yourself

prior to using. To determine the total
dollar value available, add the federal
portion in yellow to the provincial
portion in blue to get the total green for
your customers. Dont forget to look
into municipal programs as well.
Check out the programs on the web at:
http://oee.nrcan.gc.ca/residential/person
al/retrofit-homes/retrofit-qualifygrant.cfm.
For a list of accompanying provincial
and municipal programs, please see:
http://oee.nrcan.gc.ca/corporate/incenti
ves.cfm
Happy selling!
Steve Bagshaw is
based in Vancouver
and has worked extensively with tankless
water heaters in the
Canadian market for
the last nine years. He can be reached
at bagshaw@ican.net.
Rebates available
Regardless of your preferred water heater
type, there are both federal and
provincial rebate monies available for
water heaters. The ecoENERGY grant
program ends March 31, so take
advantage now of this offering. These
federal grants are significant and can be
twinned with many provincial and even
some municipal programs for even more
savings for the homeowner.
Table 4 provides a summary of federal
and provincial programs only to
encourage you to find out more on your
19
Hot Water Heating
Keep it simple!
Make your
hydronic heating
installation easy to
service for the
next guy
By Roy Collver
Clean it up, keep it simple and make it easy for the next
guy. In the next few articles we will look at how to design
and install hydronic systems so that they dont look like
a scientific experiment that got out of hand.
Often, I get called to a site to assess why a hydronic
system is not performing as it should. This photo shows
the kind of thing I regularly find.
Although there are
literally hundreds of
purpose-built radiant
floor heating manifolds manufactured
for our market, many
contractors make their
own. This particular
work-of-art was installed in a $2-million dollar home,
and the owner was frustrated because after he
watched a TV show that showed how to balance radiant manifolds he couldnt figure out how to do it with
this rig. Indeed.
I often encounter systems piped like the one below,
and although it was well done, it was almost impossible
for the average technician to sort out what went where,
when and how. One fellow put yellow labels on some of
the components, and a few arrows here and there, but
fell short of the goal of making things simple for the next
guy. Too much stuff, crammed into too small a space,
requires even an expert to get out a pad of paper and a
pencil, and sketch out all of the components, just to see
how it all works.
And I am not just worrying about piping here, control

wiring often causes even more headaches, as shown in
the next example.
20
We
werent
quite sure what
happened to the
control or its
wiring on this job,
but somebody obviously had a very
bad day trying to
figure it out. No
documentation,
everything disconnected time
to start over again.
Well engineered
Often, the problems start with lack of space, but the next
photo shows how nicely you can build things, given the
space. This is an older school in Surrey, B.C. beautifully
done. Every component is clearly visible and accessible
for service a result of good project management at
every step.
I am not worried about jobs that are properly

engineered and managed. But most of the experts in our
trades have grey hair and creaky joints and wont be
around much longer. I have had the privilege of working
with some very fine and talented engineers and trades
people over the years, and I am going to draw on much
of what they have taught me to make this series of
articles a valuable tool.
But most of the experts in our trades have

grey hair and creaky joints and wont be around much longer.
Is
compressed
plumbing
and
convoluted piping a
bad thing? After all,
sometimes you have
no choice, as in the
photo above. This is a
part of an engine from
a Russian jet fighter. Hey, plumbing is plumbing and it
doesnt get much tighter than this. You can rest assured,
however, that there is a comprehensive and wellillustrated manual that identifies and explains every
single component of this machine so that any properly
trained technician can work on it. With hydronic
systems not so much.
Keeping it simple
The next photo was sent by my pal Burt Adams, an
engineer based in Pagosa Springs, Colorado. One way to
accomplish what I am getting at here is to keep things
simple. Look at Burts almost Zen-like approach to this
hydronic layout you dont need a map for this one.
There is a primary loop pump for assured flow rate
through the boiler and a variable speed pump for the
heating zones so there is no need for pressure bypass
valves and associated bits and pieces.
Aha! You say
easy to do with
such a simple system. What does
he do when it gets
more
complicated?
Glad
you
asked. Burt once
made his living
keeping navy vessels in top working condition so,
although he loves
simplicity, when it
gets complicated
he also knows what to do. It doesnt get much more
complicated than the following residential system. Solar,
DHW, radiant and more all jammed into a hole not
much bigger than a closet.
Theres that space

problem we were
talking about again.
Sometimes you just
gotta do what you
gotta do, but have a
real close look at this
job. Every pipe is
labelled with flow
directions shown.
There is a big poly
storage tank jammed
to the left, DHW tank
jammed to the right
and
the
boiler
jammed to the back. All of this jamming occurred to
leave the other critical components accessible for
examination and service. In addition, to give the next
person in a half a chance, all of the piping and wiring is
documented with as-built drawings that were left onsite.
I have been astounded more than once to hear some
contractors state that they didnt want anyone else to
have access to such drawings giving them a form of job
security. Trust me, if you do work like Burt, you wont be
concerned about job security the word gets out. This is
a well documented job, as compared to this next one:
I see beautiful
work; no complaint there. The
craftsmanship is
superb but
would a label or
two break the
bank? Try and
figure this one
out at 2 a.m. when your irate customer demands to
know why the bedroom is freezing and the kitchen is
roasting and there is no hot water for a shower.
Creative ideas
So, are there systems that get so complicated that even an
expert cant easily figure them out? Yes there are, but
with some good practices and creative ideas, even the
most complicated system can be much easier to
understand.
There are all kinds of neat things out there to help in

our quest to simplify. Above, a couple of boiler low loss
header/distribution manifolds and a rough-in panel for
radiant distribution can help make your system
compact, less prone to installation error and more
serviceable.
I just had to include this last photo from my Hall of
Shame photo album. I cant even remember where I
took it, but it shows the end result of a system where
access to components and serviceability were a minor
consideration.
I draw your attention to the
pump
motor
cooling device
and the pump seal
leakage containment
system
added by some creative maintenance
people after they
realized that too
much money and effort would be wasted trying to repair the problems, likely because access was going to be
too difficult.
Roy Collver is an author and
consultant on hydronic heating based
in Peachland, B.C.
He can be reached at hoth2o@shaw.ca
21
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Heating
To inspect
or not to inspect
the Inspector!
By Bob Bettles and Brian Guttormson
ne of largest purchases that most of us
make is a home. When a home is sold
there is usually at some point a call for a
home inspector to validate the homes
condition. And there lies a problem.
Home inspectors are not regulated by any provincial or
federal regulations, except in B.C. and Alberta. As such it
is possible for a local know-it-all handyman to hang out
a shingle and then it becomes buyer beware.
Sometimes these inspections can bring disturbing
news and result in holding up or terminating the
sale. Inspectors may report a problem with a fossil
fuel appliance. Two such gas appliance problems
came to light recently where the issues reported were
not founded and further inspections were required
by others.
test backed up the findings. What was found was the

concussion diaphragm had a small rip in it and was
allowing multiple pressure changes and airflow patterns
within the combustion box. This change in airflow
would, on occasion, flutter the pilot and cause a loss of
flame signal. The pilot would recycle off intermittently.
The diaphragm was replaced and all was well.
Furnace condemned
The home inspectors findings were not warranted

and the licensed service company supplied the
purchasing homeowner with a safety report on all of the
fossil fuel appliances within the home to complete the
homes sale.
The first one was a home in Toronto where the

inspector stated that the modern high efficiency
furnace was not safe and required replacement due to
a heat exchanger failure. This model has had primary
failures in the past caused in part by improper
maintenance and/or restricted airflow from tight
filters, A/C coil installs, etc. It was assumed by the
home inspector upon his viewing that a failed heat
exchanger was causing an intermittent loss of the
flame signal. The inspectors report reflected that the
furnace was in an unsafe condition and therefore was
required to be replaced.
Now, as you would expect the purchaser, after reading
the report and still wanting the home, went back to the
negotiating table to deduct the cost of repairs from the
already negotiated price.
But when the seller heard the report results, sparks
began to fly. The primary heat exchanger had been
changed three months previously. Before any deals were
altered all parties involved met on site for inspection of
the product. It looked well maintained and had been
serviced professionally by a registered service company
complete with service records left with the homeowner
from year to year.
The service call revealed the primary heat exchanger
to be operating to factory specifications, a visual
inspection found no faults and a combustion analyzer
But when the seller

heard the report results,
sparks began to fly
Calling in the expert

The second client went through similar steps after the
home inspector found that something was tripping
the flame roll-out switch. However, in this case, the
home inspector assisted in calling in the homeowners
own contractor for a second opinion prior to creating
his report.
The contractor suggested catching up on the furnaces
missed annual maintenances after first going doing a
visual inspection and combustion test. When not finding
any issues with either the primary or secondary heat
exchangers, the furnace was dismantled and a full
maintenance was performed.
The contractor noticed the top plate above the pilot
assembly in the combustion box showed signs of the
metal being discoloured as well as overheated with some
distortion. He also noticed that the outer face of the heat
exchanger vestibule at the point of flame entry showed
signs of decolouration. This suggested there was some
flame impingement, but why would this happen over
time with no recent changes?
The tech found that during the original installation
Yikes, would this pass inspection? The direct vent

gas fireplace was sucking in exhaust from the
wood fireplace at the centre and oil furnace on
the right.
the gas pipe didnt fit properly, so the installer lifted it

to align it with the gas valve without re-hanging it.
Over time this added stress allowed the manifold
inside the furnace to distort or change its alignment
with the burners, changing the flame direction
entering the heat exchanger and causing flame
impingement. During long heating cycles this
impingement was transferring heat to the roll-out
switch and knocking it out.
This has been a common finding with individually
ganged in-shot burners both in residential and roof-top
furnaces due to gas pipe positioning. By performing the
maintenance and adjusting pilot flame height and
realigning the burners, as well as addressing the install of
the gas piping, all was made right, again saving the
homeowner a costly furnace change-out.
When dealing with fossil fuels the unlicensed home
inspectors need to bring in a licensed and knowledgeable
heating contractor if theres any indication of a problem.
Prospective homeowners often consider the report as
gospel.
I just had a call from a homeowner in southern
Ontario; it seems the local energy auditor had
recommended that to save energy the HRV exhaust
should be blocked on the outside of the home! The
balanced unit was dumping heated air to the outdoors!
What next? Where do these people come from?
Bob Bettles
HVAC author and trainer Robert
(Bob) Bettles is technical service
adviser and product trainer for
B&B Trade Distribution Centre.
He can be reached at
bbettles@bandbtrade.com.
Brian Guttormson
HVAC author and trainer Brian
Guttormson is technical service
advisor for Trent Metals Ltd.
(Supply). He can be reached at
techsupport@tmlsupply.com.
23
Its in our DNA.

It all began in 1902.
Willis Carrier,
1876 1950
Since our founder invented modern air conditioning in 1902, Carrier has been a world
leader in heating and cooling systems. Today, we are trusted in more homes than any
other brand thanks to this legacy of innovation and commitment. A subsidiary of United
Technologies Corporation, Carrier still creates industry-leading products and solutions
to help people live more comfortable, healthy and productive lives.
Contact your Carrier Expert today. Call 1 800-561-8178, 905-672-0606
or visit www.carrier.ca for more information.
Residential
Commercial
Aftermarket
Scan the code with

your smartphone
to learn more.
Refrigeration
This solar powered absorption system
provides cooling for a Public Health Agency
building in Barcelona, Spain.
(Photo by Aiguasol, http://aiguasol.coop/en/)
temperature of the cooling medium used for the

condenser, the temperature of the cooling medium used
for the absorber and the desired temperature of the
evaporator. Understanding how these temperatures
affect performance is very important for selecting the
proper system.
Performance and input
Refrigeration from heat

Absorption chillers draw attention as solar
photovoltaic technology evolves
By Greg Scivener
ost people are familiar with the
propane fridges installed in
recreational vehicles, although not
many understand why they work.
How do we convert hot to cold? As it
turns out, there are many different types of machines
that can do this; they work well and they have been
around for a very long time. Recently, because of their
application in heat recovery and their integration into
solar installations, these technologies have garnered
renewed interest in both the refrigeration and air
conditioning fields.
The absorption cycle is by far the most popular heat
powered refrigerating cycle. Whether its a lithiumbromide chiller or an RV fridge, almost everyone has
been around an absorption refrigeration system.
Thermodynamically speaking, the absorption cycle is
actually quite similar to the vapour compression cycle. If
you were to draw a schematic of a vapour compression
cycle, all that would be required to transform it to an
absorption cycle would be to replace the compressor
with a generator, absorber and pump.
it comes into contact with an absorbent and is absorbed

into the fluid. This solution is then pumped to the
generator where heat is added from a fuel source such as
a flame or hot water. This heat evaporates the
refrigerant out of the absorbent so that almost pure
refrigerant travels to the condenser.
The condenser operates just like a condenser in a
vapour compression system and the refrigerant is
returned to a liquid state. The liquid refrigerant travels
through an expansion valve and returns to the
evaporator to complete the cycle.
This process is driven by four separate temperatures:
the temperature of the heat source in the generator, the
The performance of an absorption cycle is most directly

related to the temperature of the generator input. A
higher input temperature to the generator means a
higher coefficient of performance (COP).
To put it in perspective, a typical single effect
absorption air conditioning system might have a COP
of 0.6. That means for every 1000 Btu/h of heat
generated by burning natural gas, a cooling effect of 600
Btu/h is realized. Increasing the temperature allows us
to use a double-effect machine. A double-effect
machine uses the heat from the condenser to operate a
first stage/low temperature generator that is piped in
parallel with the high temperature generator. The COP
of a double-effect machine is in the range of 1.0, a
substantial improvement.
On the other hand, if we lower the input temperature
the COP drops very quickly. At approximately 160F the
COP of most absorption machines drops to zero. The
other temperature that plays a key role in the
performance of the absorption cycle is the temperature
of the cooling medium. Almost all absorption units in
refrigerating facilities and large commercial buildings
use cooling towers to reject the heat of the absorber and
condenser. As the temperature of the cooling medium
increases, the cooling effect drops dramatically.
In reality, as it is with almost all thermodynamic
cycles, it is the temperature difference between the hot
and cold that affects the performance, not the
individual temperatures. Absorption systems are a little
Please see Cooling on page 27
How it works
In order to understand absorption, lets go through the
basic single effect cycle in a bit of detail. Just like a
typical vapour compression cycle, refrigerant
evaporates and removes heat from some type of a load.
This low pressure vapour moves to the absorber where
The absorption cycle converts heat energy into refrigeration.
25
Freezeless AND Anti-Rupture? Whats the difference? A freezeless faucet has the shut off mechanism well within the heated portion of the
home but what if a garden hose or other device is inadvertently left connected to a faucet during freezing temperatures? Water in the tube
fails to drain, this water then begins to freeze and pressure in the tube is increased as ice forms and tries to compress the water trapped in the
tube. The tube ruptures and the next time the faucet is used the wall fill with water. Woodford Model 19 Freezeless Faucets have a patented
pressure relief valve which allows for expansion during freezing temperatures, saving the faucet and preventing a costly repair or call back. With
Woodfords Model 19, youre protected even from other peoples mistakes!
WOODFORDS MODEL 19
Anti-Rupture
Anti-Siphon ASSE 1019
Freezeless Wall Faucets
Anti-Rupture
Mounting Sleeve
Toll Free (800) 621-6032

A Division Of WCM Industries, Inc.
www.WOODFORDMFG.com
WOODFORD MANUFACTURING COMPANY
Represented in Canada by:

Quebec Agence Laverdure-Huppe Inc. 450-661-4238
Ontario Armco Agencies Inc. 905-238-8448
Northern Ontario Les Ventes Bergeron Sales 613-445-4170
British Columbia Hy-Line Sales Ltd 604-856-5648
Alberta Preferred Sales & Marketing 403-547-5237

Atlantic Providences J. Wright Sales 506-459-5719
Saskatchewan WestCan Mechanical Sales 306-347-2700
Refrigeration
Cooling from the sun

Continued from page 25
more complicated because they have four different
temperatures that interact.
The right refrigerant

One other factor in the selection of an absorption
machine is the refrigerant and absorbent. The most
common fluids used in absorption machines designed
for commercial/industrial refrigeration is ammoniawater. Ammonia is easily absorbed in water and these
systems can generate temperatures below freezing for
use in industrial and commercial facilities.
In air conditioning applications, the lithium bromidewater combination is far more common. In this
combination, the water is the refrigerant and is absorbed
into the liquid lithium bromide solution. Lithium
bromide machines cant produce temperatures below
freezing, but they dont have the toxicity inherent in an
ammonia system.
Shortcomings
Absorption systems fell out of favour mainly because of
their performance. Weve been discussing COPs in the
range of 0.6 to 1.0, vapour compression machine often
have COPs above 4! Even though electricity is more
expensive than natural gas and its not really fair to
compare the two directly, it is most often not economical

to use absorption technologies in a standard
refrigeration or air conditioning application.
However, because of their extremely low electrical
requirements, absorption chillers are frequently used in
hospitals and other facilities where the cooling system is
required to run on back-up electrical generators. They are
also present in a number of office buildings and industrial
facilities. In most places, absorption chillers in both have
been only a small niche market for the last few decades.
Refrigeration from the sun

So why are we so interested in absorption technology
now? As solar photo voltaic collectors evolve and
become more popular, and as increasing energy costs
make heat recovery more viable, the popularity of heat
powered refrigerating cycles is increasing dramatically.
There are now small 1-5 ton residential and light
commercial absorption chillers that look almost
identical to outdoor condensing units. The prices for
some of these small systems are in the tens of thousands
of dollars, but as competition shows up in the
marketplace these prices will ultimately come down.
Breweries and other industrial facilities that generate
large amounts of waste heat and require cooling for their
operations are increasingly interested in heat powered
refrigeration as an option to reduce their energy use.
As increasing energy
costs make heat recovery more
viable, the popularity of heat
powered refrigerating cycles is
increasing dramatically.
Even supermarkets are looking at small tri-generation
units using absorption cycles. The unique and
interesting applications for different types of heat
generating refrigeration are almost limitless!
In the next issue, we will talk about adsorption and
ejector technologies, two other heat powered
refrigeration cycles becoming more viable for both
refrigeration and air conditioning projects.
Greg Scrivener is project and

design manager for a Polar
Refrigeration Service Ltd. in
Saskatoon. He is a journeyman
refrigeration mechanic, a licensed
gas fitter, holds RSES CMS
designation in commercial
refrigeration and is a mechanical engineer in training.
He can be reached at gscrivener@polarservices.ca.
THE LAARS MASCOT II
STAR QUALITY, POWER AND PERFORMANCE!

The Mascot II is a stylish, intelligently designed, combination boiler
& water heater from Laars Heating Systems. Its 95% plus efficiency
lowers operating costs and the zero clearance installation" allows
it to fit just about anywhere.
Homeowners love the quiet, dependable, and energy saving
operation of the Mascot II. This wall-hung, compact powerhouse
has ample output for both home heating and a continuous supply
of domestic hot water.
Contractors appreciate the Mascot II for its service-friendly design
and fully packaged system components that allow faster install
times compared to other units on the market.
Included components can save contractors hundreds of dollars in
material and labor costs and help to reduce installation errors.
The Laars Mascot II, Simple - Quiet - Reliable - Green,

exactly what you've been looking for!
More information at www.laars.com/MascotII
www.Laars.com |
Built to be the Best
| 800.900.9276
2012, LAARS Heating Systems. All rights reserved.
27
Dont got it?

Dont sweat it!
HVAC, HYDRONICS & PLUMBING
More than 1.5 million square feet
of warehouse space
Over 50 locations
An incredible range of product selection
99% ll-rate
CALL NOBLE
You need it? We got it.

www.noble.ca 1-800-529-9805 OR 905-760-6800 BARRIE BELLEVILLE BOUCHERVILLE BRAMPTON BROCKVILLE COQUITLAM CORNWALL
GRAVENHURST GUELPH HAMILTON LAVAL LONGUEUIL MAPLE RIDGE MARKHAM MILTON MISSION MISSISSAUGA NEWMARKET KINGSTON KITCHENER
LONDON MONTRAL OAKVILLE OSHAWA OTTAWA PETERBOROUGH REPENTIGNY SECHELT ST. CATHARINES TORONTO VANCOUVER WINDSOR
Faucets & Fixtures

Urban collection
Decorative vessels
The new Delta Faucet Trinsic collection strikes a balance between form and function in popular urban and European
design styles. The collection includes pull-down faucets with
a two-function wand and deck-mount models, along with
pulldown kitchen and bar/prep faucets with Deltas optional
Touch2O technology that allows the homeowner to start
and stop the flow of water with a simple tap on the faucet
spout or handle. Finish options include chrome, Arctic
Stainless and Champagne Bronze.
Delta Faucet u www.deltafaucet.ca
Kohler has introduced four new Kallista vessel sinks

Obidos, Trinidad, Coimbra, and Wavelet. Each is designed to give a great artistic presence in the lavatory
while maintaining functionality and long-lasting
craftsmanship. Available in various sizes and shapes,
they are available in traditional or white satin bronze
finishes. Kallista is known for its designs of decorative
plumbing products, offering faucets and fixtures for
whole-bath solutions.
Kohler u www.kallista.com
Product Profile
Universal rough-in valve system
The new GrohFlex universal valve system from
Grohe is designed to reduce the complexity of
shower installations from a basic tub-shower
setup to a multi-function, custom shower.
This one-size-fits-all, rough-in box
accommodates all GrohFlex Bath Solution Kits,
which include trim coupled with an integral fourport control module valve, including service
stops. Connections to the hot and cold
water supplies and the outlets are made via the
installation box. Once the installation box is
sealed, leaks can only flow through the front of
the box and down the outside of the wall,
eliminating potential leaks inside the wall. The
bath kit is plugged into the rough-in box to
complete the installation.
There are three style ranges (Authentic,
Timeless and Cosmopolitan) in four finishes
(chrome, brushed nickel, polished nickel and oil
rubbed bronze). This trio of styles fits one of five
Bath Solution Kits for standard or custom shower
installations. Three of these use thermostatic
(THM) valves while the other two feature
pressure balance valves(PBV):
Single Function THM and PBV: designed for a
single-outlet shower or tub/shower installation
when the tub spout includes a built-in diverter.
Dual Function THM and PBV: designed for
dual-outlet applications with a showerhead
and a hand shower; or either of these plus a
tub spout without a built-in diverter.
The GrohFlex universal valve system

simplifies a complex installation.
Automatic
Pipe Threading Machines
Japanese Technology at Work
B25
( "-1"-Cap.)
Grohes universal rough-in speeds custom

shower installations.
Asada
Automatic
Die Head
Custom Shower THM: designed for multioutlet showers with a flow rate thermostat
delivering 14 gpm. This kit controls
temperature only; separate volume controls
are required for each outlet.
An integrated back channel for the water to
flow through the valve to the showerhead, when
the spout diverter is activated, saves time for
plumbers.
We anticipate GrohFlex to sharply reduce
wholesaler inventories and bolster service
levels by transforming a complex install with
various components into a safer and easier
process, said Stan Nickell, Grohe America
senior product manager.
Asada Threader Features

"-2" Ridgid Style Dies
Light Weight
Automatic Die Head
Built In Reamer
Through Head Oiling
Built in Pipe Cutter
2 Year Warranty
Roll Grooving
Attachment
B50
( "-2"-Cap.)
Internal
Nipple
Chucks
Model B100 ("- 4" Cap.)
Model B80 ("- 3" Cap.)
Pipe & HVAC Tools

Contact us for a wholesaler near you.
Raptor Cutting Tools Inc. 1-877-727-2888

Email: sales@raptorcutting.com Web: www.raptorcutting.com
Western Sales:Delaney & Associates Tel: 403-589-6565
29
2009 Masco Corporation of Indiana
HANDS DOWN A MORE RESPONSIVE FAUCET.
Delta electronic faucets and flush valves with H2Optics

Technology operate consistently, time after time, regardless
of interference factors such as dark clothing or lighting
conditions. All electronic faucets and flush valves featuring
H2Optics Technology are water efficient* contributing to
LEED certification. And, all Delta commercial products
are backed by the industrys best 5-year limited warranty.
Give a hand to more responsive electronic faucet technology.
Another way that Delta is more than just a faucet.
deltafaucet.ca/H2Optics
* Water-Efficient ProductLavatory faucets: flow rate of 1.5 gpm versus Industry Standard
ASME A112.18.1/CSA B125.1 of 2.2 gpm.
Flush Valves: water closet flush valves of 1.27 gpf and urinal flush valves of 1.0 gpf versus
Industry Standard ASME 112.2/ CSA B125.3.
Tools & Instruments
Product Profile
Precision pipe bender
The new Ridgid Manual Hydraulic Benders are
designed for precise cold bending of standard gas
pipe (DIN 2440), black steel schedule 40 (ASTM
A53) pipe and stainless steel schedule 40 pipe.
Bending angle indicators show, in real time, the
angle the pipe is bent to, reducing the number of
starts, stops and pipe removals to take

measurements. A unique handle design minimizes
the number of strokes to advance the piston and
requires less effort per stroke. The benders
single-circuit hydraulic system with a return spring
provides better control of the ram. Durable piston
seals prevent premature leaks and maximize
uptime, reports the manufacturer.
The benders are available in two models: the
smaller one for one to two-inch pipe and the
larger version for one to three-inch pipe.
Ridgid pipe benders simplify

the bending of steel gas pipe.
Ridgid offers a
number of
accessories to
cater to special
bending applications along
with a lifetime warranty.
RIDGID u www.ridgid.com
Better communication
General Pipe Cleaners has upgraded its popular GenEye SD compact video pipe inspection/location system.
It now includes both a SD Card Reader and a SD/USB
adapter
to
quickly
transfer video files to a
laptop computer in the
field. An eight-inch LCD
color monitor provides
crisp, clear pictures and a
full keyboard makes onscreen titling easy. All are
safely contained in a
padded 10 lb. package.
General Pipe Cleaners u www.drainbrain.com
Power quality analyzer

Electrical power quality
can make a significant
difference in the operation to todays highly efficient HVAC systems.
The new Fluke 430 Series
II three-phase power
quality and energy analyzers directly measure
energy wasted in electrical systems due to power quality issues and calculate
the cost. They have up to 32 GB (8 GB standard) memory, a swappable SD memory card and USB connectivity for longer power and energy logging and faster
data download.
Fluke Canada u www.flukecanada.ca
Sheet metal crimper

The new Turbo Crimper
from SDI Supplies is a
quarter-inch
impact
driver accessory that is
designed to quickly
crimp metal and spiral
tube at the jobsite. Crimping the average metal duct
takes about 10 seconds without the hand strain
associated with manual crimping pliers while making a
superior crimp, reports the manufacturer. It will crimp
30 through 22 gage galvanized duct tube with no
adjustment and weighs 1.3 pounds. Contractors can see
it at CMX-CIPHEX 2012 in Toronto this March.
SDI Supplies u www.sdisupplies.ca
31
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bdYZahl]ZcgZ\^hiZgZYlî]^c(%YVnhd[^chiVaaVi^dc!&nZVgVaadi]ZgVeea^XVi^dch#;dgbdgZlVggVcinYZiVâh!k^hîlll#g^ccV^#XVdgXVaa&"-%%"+'&".)&.#
lll#g^ccV^#XV
Trucks for the Trade
The full-sized Ford Transit has a long history in Europe.
The long-wheelbase version competes with the Sprinter.
Full-sized Transit van will replace Ford E-Series

ord has will replace its longrunning E-Series or Econoline
with a new full-sized cargo van
based on its European
counterpart.
The new Ford Transit van will
be manufactured at Fords Kansas
City assembly plant, which currently
builds the F-150 pickup. Expected to
be introduced either as a 2013 or
2014 model, Ford says the next
generation Transit will be 300 lbs. lighter

than the E-Series and get 25 percent
better fuel economy.
The new Transit will be the smartest,
most fuel-efficient way to move cargo or
people, promised Tim Stoehr, Ford
commercial truck marketing manager.
The Transit has a long history in
Europe dating back to 1965 and is
almost as old as the Econoline, which
debuted in 1962. The main competitor
for the most recent version of the Transit

is the Sprinter.
The company remains tight-lipped
on the vans mechanical details. The
current European version has a fourcylinder diesel engine with either front,
rear or all-wheel-drive. The North
American version is expected to be
available with a gasoline engine. Some
E-Series configurations, likely the larger
vans and cab-chassis units, will be
available until the end of the decade.

Ford is building a special potholeridden test road at its Michigan Proving
Grounds north of Detroit to ensure the
new Transit can withstand rough roads
and construction sites.
The company has sold over six million
Transit vans around the world since
1965. It introduced its small Transit
Connect van, also a European model, in
Canada a few years ago.
METALBEST
CHIMNEY & VENTING SYSTEMS
Expandable Flexible
Gas Vent Connector
Model EFC
Simple connection between
appliance and Type B Vent
No elbows required
Expands 1 to 3 or 2 to 5
Limited Lifetime Warranty

360 Flexibility
Call Customer Service Today 1.800.263.9308

www.selkirkcorp.com
33
top performer
Industry-leading Genetron Performax LT refrigerant

is the clear leader in its eld.
If your bottom line is a better bottom line, no other supermarket refrigerant comes close.
From keeping fresh food fresher longer to energy savings to eco-friendly performance, the
list of reasons to choose Genetron Performax LT over R-438A or R-407A refrigerants
goes on and on. Genetron Performax LT offers industry-leading capacity, industry-leading
efciency and low GWP values versus other popular supermarket refrigerants. This saves money in new installations
and in R-22 retrot projects. Plus, a mass ow that identically matches R-22, eliminates expensive expansion valve
changes and adjustments in retrot applications while maintaining superheat performance which protects costly
compressors. So go with the gold standard. Go with Genetron Performax LT.
Maximize Performance with Performax LT.
Brenntag Canada Inc.

Exclusive distributor of Genetron refrigerants in Canada
Ontario & Western Canada: Tel. No. (416) 243-9615 Fax: (416) 243-9731
Quebec & Maritime Provinces: Tel. No. (514) 636-9230 Fax: (514) 636-8229
To learn more, call 800-631-8138 or visit www.genetronperformaxlt.com.
2010 Honeywell International Inc. All rights reserved.
People & Places
Crane opens new Canadian headquarters

rane Supply held an opening celebration at
its new Canadian headquarters and Supply
House location on Dec. 8.
Located at 141 Royal Group Crescent in northwest
Toronto (Vaughan), the new 122,000 square foot
facility includes 50,000 sq. ft. of indoor pipe storage.
Indoor storage of steel pipe results in clean, rust
free pipe with legible heat numbers for
corresponding mill test reports, which is a major
contractor requirement, noted company president
Tom Frazer.
Increased shelf space allows better organization
and placement of products, speeding up picking and
shipping time. The company has also increased the
size of its delivery fleet. An open-concept customer
service area promotes easy and immediate
communication with inside sales reps.
Over 70 customers and industry personnel
attended the opening ceremony. For more
information, visit www.cranesupply.com.
The
Cranes Dennis Lisotti and Kaydee Ali greeted

open house visitors at the expanded customer
service counter.
People
J.W. Bud Bird, founder of wholesaler J.W. Bird and
Company Ltd., Fredericton, N.B.,
was named to the New Brunswick
Business Hall of Fame at a gala
evening Nov. 15 at the Fredericton
Convention Centre.
Superior Radiant Products
Ltd., Stoney Creek, Ont., has apMel Sauve
pointed Mel Sauv to the position
of business development manager
and Gary Dummer as national sales
manager, Canada.
Dick
Thomas,
AtlasCare,
Oakville, Ont., has been elected
chairman of the Toronto Chapter of the
Gary Dummer HRAI Contractors Division. David
Weishuhn, Blue Flame Heating &
AC, Toronto, has stepped down after six years.
John Beck has joined Madok Manufacturing,
Brantford, Ont., as a partner in the company, taking on
the role of vice president and general manager.
12" Wide Trench Drain Just Got a Whole Lot Easier
The
Companies
Madok Manufacturing, Brantford, Ont., has
purchased the Brantford operations of Custom Coils
Canada. All employees and equipment have been
moved to the new Madok plant in Brantford. Terry
Murison has joined Madok as business development
representative.
Barclay Sales, Port Coquitlam, B.C., has been
appointed manufacturers representative in B.C. and
Alberta for Speakman Company, Newcastle, Delaware.
In Memoriam Edward R. Hardison

Longtime Canadian Institute of Plumbing & Heating
president Edward Ed Hardison succumbed to cancer on
Dec. 15. Numerous friends and industry personnel
attended a memorial service at Grace Gospel Church in
Niagara-on-the-Lake on Dec. 21. Ed was CIPH president
and general manager from 1986 to 2002 when he retired.
Previously, he was with Moldex in Barrie, Ont. He was
married to wife Anita for 48 years. Following retirement to
Virgil, Ont., he was heavily involved in his church and many
other volunteer activities. In addition to Anita, Ed leaves son
Jeff and is survived by his father, five brothers and one sister.
Introducing the New Dead Level DX 12" Trench Drain

TM
ustomers who have used our unique Dead Level Trench Drain system call it the best
trench drain ever. And understandably so. The Dead Level system cuts installation
time by more than half, and makes floating, pinching, and misalignment things of the past.
Now weve made a great product even better.
Dead Level Trench Drain is now available 12 wide. With radiused
bottoms and smooth interiors, the new DX channels generate maximum
hydraulic flow.
For additional information,
click on over to wattscanada.ca
A Watts Water Technologies Company
35
Coming Events
Canadas largest mechanical show returns

CMX-CIPHEX 2012
to highlight sustainable
technologies
anadas largest mechanical show will
return to Toronto this spring. Over 460
exhibitors have booked space for CMXCIPHEX 2012, scheduled to take place at
the Metro Toronto Convention Centre,
North Building, March 22-24.
Todays trade shows must compete with readily
available product information on the Internet, but
cyberspace is a no substitute for seeing the products live
and talking directly to the manufacturers, remarked
show chairman David Morden, president and CEO of
Morden National Sales & Marketing Inc., Wallaceburg,
Ont. You can never replace that face time.
Contractors, engineers and building management
personnel will have the opportunity to see products
covering all facets of the mechanical industry from all
over the world. Show doors will open each day at 10 a.m.
Thursday through Saturday. The latter allows anyone
Events
Calendar
MARCH 11-16:
Canadian Construction Association,
2012 Annual Conference, Savannah, Georgia.
Call (613) 236-9455 or visit www.cca-acc.com.
MARCH 22-24:
CMX-CIPHEX 2012,
Metro Toronto Convention Centre, North Bldg. Call
1-800-282-0003, e-mail cmxciphex@salshow.com,
or visit www.cmxciphexshow.com.
APRIL 27-29:
Kitchen & Bath Industry Show (KBIS),
McCormick Place, Chicago. Call 1-508-743-0528
or visit www.kbis.com.
MAY 2-3:
MEET Show,
Moncton Coliseum Complex, Moncton, N.B.
Call 1-888-454-7469, e-maiil info@mpltd.ca, or
visit www.masterpromtions.ca.
JUNE 12-13:
Oilheat 2012,
the Canadian Oil Heat Association, Fairmont Mont
Tremblant, Mont Tremblant, Que.
Call (905) 946-0264, e-mail oilheat@coha.ca, or
visit www.coha.ca.
that just cant get down during the work week an

opportunity to visit, noted Morden.
registration is required. Visit www.cmxciphexshow.com

for more information.
Sustainable technologies highlighted
Learning forum
Contractors will see a considerable change at

CMX-CIPHEX this year as it embraces sustainable
technologies such as solar, geothermal, grey water recycling and drain water heat recovery. Many of those
will be highlighted in the new Emerging Technologies Centre.
Theres a much greater awareness for renewable
energy utilization and emerging technologies now than
in past years and our show committee felt that it had to
be very much a part of our 2012 exhibition, remarked
Morden. The New Products Showcase will return with
manufacturers displaying their latest technologies and
vying for prizes.
As well, three special morning forums will highlight
changing technologies. These kick off at 8 .m. Thursday
with a Roundtable on Renewable Energy featuring
industry experts in a panel discussion moderated by
David Miller, former Toronto mayor and counsel for
international business and sustainability with law firm
Aird & Berlis. They will discuss how things like solar
air systems and geothermal fit in with conventional
HVAC technologies.
The Symposium on Smart Controls will take place at
8 a.m. Friday with keynote speaker Andrew Pride, vice
president of conservation for the Ontario Power
Authority. He will lead a team of speakers that will take
participants through the next wave of energy efficiency
advancements in plumbing and HVAC/R.
Also on Friday at 8 a.m., hydronic heating engineer
and author John Siegenthaler will talk about integrating
solar into hydronic heating systems. He will give a
number of examples and show how these systems can
be built with readily available hardware.
There is a fee for these special symposiums and pre-
In addition to the symposiums, the Learning Forum

will return jam packed with free seminars. Topics
include things like Getting more from your building
energy management control system, Adapting
contracts to facilitate the Building Information
Modeling (BIM) process, Gasification and wood heat
technology, LEED strategies in incorporating
sustainable design practices, Water re-use strategies
for residential and commercial applications, 2012
building code changes, Improved performance for
existing
buildings
through
commissioning,
Legionella plumbing prevention and Copper
recommendations on design velocities for water
systems, to name just a few.
And, as in the past, one lucky CMX-CIPHEX visitor will
go home with a new full-sized van a Nissan NCV
outfitted by Farmbro Inc., Mississauga, Ont., and equipped
with a custom GPS package from PinPoint GPS, also in
Mississauga altogether a prize worth over $40,000.
For more information, call 1-800-282-0003 toll-free
or visit www.cmxciphexshow.com.
INDEX to
ADVERTISERS
Bradford White ............................................27
Carrier Canada ..................................4, 24, 39
Cash Acme ..................................................31
CMX/CIPHEX 2012 ......................................36
Delta Faucet.................................................30
General Pipe Cleaners ..................................12
Giant .............................................................9
Honeywell/Genetron Div. .............................34
Madok Mfg. ................................................17
Mobilio ....................................................5, 38
Napoleon.....................................................22
Habitat gala evening

The Canadian Institute of Plumbing & Heating (CIPH)
and the Heating, Refrigeration and Air Conditioning
Institute of Canada (HRAI) produce the show. They will
once again hold their Habitat for Humanity Gala
Evening on the evening before the show. It takes place
March 21 at the Fairmont Royal York Hotel. Renowned
impressionist Martin Dube will entertain and a silent
auction will be held, with all proceeds going to Habitat
for Humanity Canada.
Visit www.ciph.com or call 1-800-639-2474 toll-free
for information.
Noble...........................................................28
NTI.................................................................6
Raptor Cutting Tools ....................................29
RIDGID.........................................................56
Rinnai ..........................................................32
Selkirk Canada.............................................33
Taco Canada ..................................................2
Uponor Ltd. ...................................................8
Viega ...........................................................14
Viessmann ...................................................16
Watco............................................................7
Watts Industries ..........................................35
Woodford....................................................26
Zurn Industries.............................................19
37
Shop Management
AN INSIDE JOB
Protecting your business from dishonest employees
By Ron Coleman
If a customer paid you in cash for a job and overpaid
you by $100 would you:
Tell the customer and give it back,
Share it with your business partner,
Put the $100 through the books and record it as a sale,
Put the full cash sale through the books,
Pocket the $100 or,
Pocket the full sale.
White collar crime comes in a variety of disguises,
everything from scamming insurance companies to
employee theft and theft by third parties.
Did you ever hear the story of the man who managed
the church collection every Sunday? He hadnt missed a
Sunday in 10 years. He was there for every collection.
One Sunday he was very sick and couldnt make it. The
collection plates were about 25 percent heavier than they
had ever been before.
I was prompted to write this article because of one
that I read in The Globe and Mail Dec. 15 titled Dont
fall victim to an inside job.
Some key points in the article were:
The Association of Certified Fraud Examiners in
Austin, Texas says organizations lose about five percent
of their revenue each year to fraud. Thats approximately
$2.9 trillion U.S.
Employees commit almost 60 percent of workplace
fraud.
Small businesses are more vulnerable to fraud than
medium or large companies.
The actual incidences and costs of fraud are
probably higher than reported statistics would indicate
Mobile Field Service
said Pamela Murphy, professor of accounting at Queens

University in Kingston, Ont.
The article goes on to provide insight into types of
fraud, why it is caused and how to minimize it. It is well
worth reading. However, I want to take the topic further
and not only explore employee fraud but other areas of
fraud that impact contractors.
Practical controls
Having run my own accounting and consulting practice
for contractors since 1984 I have come across many
instances of fraud within the industry and have devised
practical controls to minimize a companys risk and
exposure. Prior to that I was the accountant in several
contracting companies and came across other instances
of fraud. Therefore the purpose of this article is to
identify some frauds that are very common in our
industry and show how to avoid them where possible
and how to minimize the impact when they do happen.
Employee fraud and cash

This is a three-part series, so lets start with employee
fraud and cash. Here are a couple of instances that two
of my clients faced recently:
By pure coincidence one of my clients phoned me as
I was writing this article to ask for advice. His
bookkeeper had taken him for $24,000. His liability
insurance doesnt cover it and the bank has said it has
no responsibility for his loss (his lawyer tends to agree
with the banks position). The bookkeeper would
prepare a cheque for a supplier for a relatively small
amount, say $900. He would sign it. She would then
destroy the cheque and write a cheque payable to herself
for the exact same amount. When the supplier called to
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38
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and web based software.
Dispatching
Time Sheets
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ask for payment she would delay him with a variety of

excuses. She did this with a broad range of suppliers over
an eight-month period.
She has no assets and so his chances of recovery are
low. However, she will be charged with a criminal offence
and he will start a civil suit against her in small debts
court. He did initially hire her through a temp agency
and he will also try to recover something from them.
One company, here in B.C., issued a cheque to a
supplier each month for approximately $400,000. The
bookkeeper deposited the cheque into her own credit
card account and paid the supplier using her personal
VISA. She accumulated the air miles. The company
could have likely arranged better payment terms except
that the supplier was getting paid by credit card.
VISA never asked why the employee was depositing
cheques of up to $400,000 in her VISA account which
were payable to the supplier. The supplier never asked
why the company was using an employees personal
credit card to pay for those purchases.
Eventually the company figured this out and the
employee was subsequently dismissed but no charges
were ever laid. The fraud was never reported. I wonder
who her next employer was and how he faired out.
Mind your bank

There are some very simple controls that you should put
in place immediately to protect you from fraud being
perpetrated within your bank account.
All cheques should have two signatories to make
matters more difficult for the potential fraudster.
Learn how to review your bank reconciliation
statement. Ask your external accountants to set this up
for you and sign off on the bank reconciliation each
month. Make sure you do each account. Never produce
a set of monthly financial statements until the bank
reconciliation has been completed.
Always open the bank statement yourself. Do not
allow your bookkeeper to do so. Review the statement
and the copies of the cancelled cheques and ensure that
they make sense. Pick one or two that you dont recall
and ask to see the backup. Also look at any other slips
or standing orders that are on the statement.
Check your accounts payable to see if there are
overdue accounts that you think should have been paid.
By paying these accounts on time you will likely get a
settlement discount and reduce the chance of money
being diverted from that supplier.
Likewise look at your accounts receivable and ensure
that the accounts shown have not been paid.
Implement these processes not because you dont
trust your existing people, but because you want to put
systems in place to build for the future. It is important to
rely more on systems and less on people. This will
enhance the value of your business.
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mobilio
Ronald Coleman is a Vancouverbased accountant, management

consultant, author and educator
specializing in the construction
industry. He can be reached by e-mail
at ronald@ronaldcoleman.ca.
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