Fill Out CRA Form T5018 Online
Statement of Contract Payments
Canada Revenue Agency
Slip used in the construction industry to report payments made to subcontractors.
Reviewed July 2026
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CRA Form T5018, Statement of Contract Payments, is the information slip used in the Canadian construction industry to report amounts paid or credited to subcontractors for construction services. It is the core document of the contract payment reporting system, which the Canada Revenue Agency uses to keep income reporting in the construction sector on track.
Payers can prepare T5018 slips in the Universal PDF editor, typing the subcontractor details and payment totals into the slip and downloading clean PDFs for filing packages and recipient copies. Subcontractors who receive a slip can also open it in the editor to review the figures against their own records.
What is Form T5018 used for
The slip reports the total amount paid or credited to a subcontractor for construction services during the reporting period, including any goods-and-services portion billed together with the services. The amounts reported generally include applicable sales taxes, and each subcontractor who meets the reporting threshold gets a separate slip.
The system exists to give the CRA a record it can match against the income subcontractors report on their own returns, similar in spirit to other information slips but specific to construction activity.
Who files Form T5018
Businesses and individuals whose primary source of business income is construction must report payments they make to subcontractors for construction services. This covers contractors of all sizes, from large builders to sole proprietors who subcontract parts of their jobs.
Businesses outside construction that occasionally hire trades, such as a retailer renovating a store, are generally not required to file T5018 slips, because the requirement is tied to construction being the payer's principal business activity.
How to fill out Form T5018
Each slip is short, but accuracy on identifiers is what prevents matching problems later:
- Choose your reporting period, which can be your fiscal year or the calendar year, and use it consistently from year to year.
- Enter the payer's name and account number.
- Enter the subcontractor's name, address, and identifier, which is a business number for companies and a social insurance number for unincorporated individuals.
- Report the total contract payments made to that subcontractor during the period in the payments box.
- Prepare the related summary that totals all slips, and provide each subcontractor with a copy of their slip.
Deadlines and filing
The T5018 return, meaning the slips plus the summary, is due within six months after the end of the reporting period you chose. Slips can be filed electronically, which is mandatory above a slip-count threshold, or on paper for small filers. Penalties apply for late filing and for missing identifiers, so collecting each subcontractor's business number or social insurance number before paying them saves trouble at filing time.
Frequently asked questions
Payers whose primary business activity is construction and who paid subcontractors for construction services above the reporting threshold. Businesses in other industries hiring trades occasionally are generally outside the system.
Yes, the total reported generally includes GST/HST and provincial sales taxes billed by the subcontractor. Subcontractors should keep that in mind when reconciling slips against their revenue records.
The payer chooses either its fiscal year or the calendar year as the reporting period and files within six months of that period's end. Whichever basis is chosen should be used consistently.
Payers are expected to make a reasonable effort to obtain the identifier, and penalties can apply for slips filed without one. Ask for the number before work begins, when you have the most leverage.
Yes. The amounts on the slip should be reflected in your business income. The CRA receives a copy of every slip and can compare it against your return.
Related forms
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