# PAY-09 — T5018 anti-avoidance

**Flag: Current** — Verified against the live source. Safe to cite.

T5018 anti-avoidance: contractors who plan with subcontractors to conceal underground activity face criminal prosecution and penalties of up to **200%** of the tax avoided

## Sources

- When to file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html

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