Construction Industry Contract Reporting



Payments made to subcontractors for construction services must be reported to the Canada Revenue Agency.

Should you report?

You need to report if you are an individual, partnership, trust, or corporation which earns more 50% or more of your business income through construction activities.

What to report?

Payments totaling $500 or more (including GST/HST) per reporting period made to subcontractors for construction services or for mixed goods and services if there is a service component of $500 or more. Goods-only payments do not have to be reported.

When to report?

Businesses can report payments on either a calendar- or fiscal-year basis. You must file the return within six months after the end of the reporting period to which it pertains.

How to report?

Contractors can report payments made to subcontractors by completing the T5018 Information Return, which includes the T5018, Statement of Contract Payments, and the T5018SUM, Summary of Contracts Payments.

For more information on the Contract Payment Reporting System, go to:

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