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

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**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

- T5018 slip (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t5018-slip-statement-contract-payments.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative