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INCOME TAXES - Narrative (Details) - USD ($)
3 Months Ended
Apr. 02, 2022
Apr. 03, 2021
Jan. 01, 2022
Income Taxes [Line Items]      
Income tax benefit $ (4,743,000) $ (5,443,000)  
Valuation allowance 1,675,000   $ 1,675,000
Income tax provision, interest or penalties recognized 0 0  
Tax receivable agreement liability 326,548,000   326,548,000
Tax Receivable Agreement      
Income Taxes [Line Items]      
Tax receivable agreement liability 326,500,000   $ 326,500,000
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 $ 6,844,000 (836,000)  
Income tax provision, interest or penalties recognized $ 0 $ 0  
Common Class A      
Income Taxes [Line Items]      
Exchanges during period (in shares)   711,794  
Common Class A | Tax Receivable Agreement      
Income Taxes [Line Items]      
Exchanges during period (in shares) 0