Contract Payment Reporting System (CPRS)
The Contract Payment Reporting System (CPRS) requires construction businesses to record payments they make to subcontractors for construction services and to report these payments to the Canada Revenue Agency (CRA).
The CPRS was also developed to require contract reporting by Crown corporations (since 1998) and federal departments and agencies (since 1999).
For more background information, see the Contract Payment Reporting System Fact Sheet.
- Construction industry (T5018)
Information for individuals, partnerships, trusts, or corporations involved in construction activities, and examples
- Do you need to register for a business number or a program account?
Find out if you have to register
- Federal departments, agencies, and Crown corporations (T1204)
- GST/HST and the construction industry
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