BOS CRA Rules

Rules · PAY

PAY-03 — T5018. Required where more than 50% of the business's income-earning activities are

Current — Verified against the live source. Safe to cite.

T5018. Required where more than 50% of the business's income-earning activities are construction, payments were to Canadian-resident subcontractors for construction services, and total payments to that subcontractor in the period exceeded $500 excluding GST/HST. Report on a paid basis. Include GST/HST and PST in box 22. Deadline: six months after the end of the reporting period chosen (calendar year or fiscal period)

Sources

Record

Anchor ID
PAY-03 (permanent)
Jurisdiction
FED
Section
2.7 Employment status, payroll and information returns
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative