v3.22.4
Income Taxes - Schedule of Income Tax Benefit (Expense) (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2022
Jan. 01, 2022
Jan. 02, 2021
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]      
Income tax expense (benefit) at federal statutory tax rate $ 75,862 $ 41,273 $ 27,100
Less: Income tax benefit at federal statutory tax rate for LLC entities (754) (459) (593)
State and local income taxes 12,703 7,287 5,067
Permanent differences (7,039) (5,493) (3,345)
Effective tax rate change (710) 2,317 4,257
Basis differences from divestitures 3,314 3,766 0
Unrecognized tax benefits 0 0 (41,548)
Valuation allowance (562) 0 0
Tax receivable agreement (benefit) expense 218 28 (6)
Other 2,513 (4,363) (3,117)
Income tax expense (benefit) 85,545 44,356 (12,185)
Summit Materials, LLC      
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]      
Income tax expense (benefit) at federal statutory tax rate 76,172 40,303 25,577
Less: Income tax benefit at federal statutory tax rate for LLC entities (63,498) (27,821) (17,647)
State and local income taxes 4,170 3,604 2,073
Permanent differences 787 427 2,479
Effective tax rate change (491) 201 681
Basis differences from divestitures 3,314 3,766 0
Unrecognized tax benefits 0 0 (11,525)
Valuation allowance (562) 0 0
Other (3,307) 469 (575)
Income tax expense (benefit) $ 16,585 $ 20,949 $ 1,063