T5018 -
Recipient
How to complete the T5018 slips
Box 20 - For the period ending -Enter the date that applies to the calendar or fiscal year end of the reporting period you have chosen.
Box 22 - Construction subcontractor payments - Enter the total amount of payments you made to the subcontractor during the period including GST/HST and provincial/territorial sales tax, where applicable. If the total amount of payments to a subcontractor is less than $500, you do not have to complete a T5018 slip for that subcontractor.
Box 24 - Recipient's Identification Number (Account Number or SIN) - Enter the recipient's 15-character Account Number (which consists of the nine-digit Business Number, a two-letter program identifier, and a fourdigit reference number) or the social insurance number. You can call 1-888-490-8220 to verify if the subcontractor is registered for GST/HST, or go to www.cra.gc.ca/gsthstregistry.
Recipient's name - Enter the name of the person or business to whom you made the payment. While it is not mandatory, we encourage you to enter the recipient's address.
Payer's name - Enter your business or individual name.
Payer's Account Number - Enter your 15-character Account Number (which consists of the nine-digit Business Number, a two-letter program identifier, and a four-digit reference number) on your copy and the copy you send to the CRA only. Do not enter your Account Number on the copies you give to the contractors.
Filing formats
Effective January 1, 2010, if you file more than 50 T5018 slips for a calendar year, you must file the return over the Internet. If you do not, you are liable to a penalty. For more information about filing electronically, go to www.cra.gc.ca/iref
How to distribute the paper slips
Send this summary and related slips to:
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1A2
While it is not mandatory, we encourage you to share this information with the subcontractors by giving them a copy of the slip. Your Account Number is not needed on the subcontractor's copy.
Keep a copy of the slips for your records.
How to amend or cancel a slip
If you notice that you made an error on a T5018 slip that you already filed, prepare an amended slip to correct the information. You do not have to file an amended T5018 Summary with these slips. For a paper slip, print "AMENDED" at the top of the revised slip. Send a copy of the slip with a letter explaining the reason for the amendment to the above address.
If you are cancelling a paper T5018 slip, send us a copy of the original clearly marked"CANCELLED."
To amend or cancel a slip electronically, go to www.cra.gc.ca/iref and select the "Amending returns" option.
Useful links:
T5018SUM
- Summary, Summary of Contract Payment
Completing
slips and summaries