Information for payers (T5018)

If your primary source of business income is construction, you must report amounts paid or credited for construction services.

Residency determines which information slip to complete. Contract payments are reported on a Contract Payment Information Return which consists of a T5018 summary and slip if the sub-contractor is a resident of Canada (for services provided inside or outside Canada), and on a T4A-NR information return which consists of a T4A-NR summary and slip if the sub-contractor is a non-resident of Canada (for services provided inside Canada).

If you file more than 50 information slips, you have to file them over the Internet. For more information, see Filing Information Returns Electronically (T4/T5 and other types of returns).

If you file fewer than 50 information slips, you may submit your information return electronically, or in paper format at the address provided on the back of the summary, or you may submit a listing or print out of all payments you made to sub-contractors and documentation which includes all the information required on the T5018 summary and slips.

Date modified:

2016-12-15