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INCOME TAXES - Narrative (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 26, 2020
Mar. 28, 2020
Sep. 28, 2019
Sep. 26, 2020
Sep. 28, 2019
Dec. 28, 2019
Income Taxes [Line Items]            
Income tax (benefit) expense $ (19,613,000)   $ 45,602,000 $ (25,333,000) $ 34,272,000  
Unrecognized tax benefits, decrease due to CARES Act   $ 9,500,000        
Unrecognized tax benefits, decrease due to Tax Cuts and Jobs Act of 2017 32,900,000          
Valuation allowance 1,675,000     1,675,000   $ 1,675,000
Income tax provision, interest or penalties recognized 0   0 0 0  
Deferred tax asset, Investment in limited partnership 1,200,000     1,200,000    
Tax receivable agreement liability 327,957,000     327,957,000   326,965,000
Tax Receivable Agreement            
Income Taxes [Line Items]            
Tax receivable agreement liability 328,000,000.0     328,000,000.0   $ 327,000,000.0
Summit Holdings LP            
Income Taxes [Line Items]            
Distributions to LP Unitholders       $ 0 0  
Summit Holdings LP | Tax Receivable Agreement            
Income Taxes [Line Items]            
Percentage of benefits to be paid on tax receivable agreement       85.00%    
Summit Materials, LLC            
Income Taxes [Line Items]            
Income tax (benefit) expense (5,106,000)   18,757,000 $ (4,877,000) 12,265,000  
Income tax provision, interest or penalties recognized $ 0   $ 0 $ 0 $ 0  
Common Class A            
Income Taxes [Line Items]            
Exchanges during period (in shares)       196,542 107,336