Construction industry (T5018)

If you are an individual, partnership, trust, or corporation involved in construction activities which provide your primary source of business income and you make payments to subcontractors for construction services, you must report amounts paid or credited (whether by cheque, cash, barter, or offset against an amount owing).

If more than 50% of a business' income earning activities are derived from construction, its primary activity is deemed to be construction. In many cases there are businesses which have significant amounts of construction done for them or by them, but this activity is not their principal business and they do not have to report under the CPRS.

Forms and publications

• T5018, Statement of Contract Payments
• T5018SUM, Summary of Contract Payments

Related topics

• Construction industry
• GST/HST and the construction industry