• T5018 – Recipient

The income on this slip must be reported on your tax return.
You do not have to attach this slip to your tax return.

Box 20 – For the period ending – The last day of the payer's reporting period for this return.

Box 22 – Construction subcontractor payments – The total amount of payments made by the payer to the recipient in the reporting period. This total may include goods and services tax/harmonized sales tax and provincial or territorial sales tax, if applicable.

Box 24 – Recipient's program account number (Account number or SIN) – Enter the recipient's 15-character program account number (which consists of the nine-digit business number, a two-letter program identifier, and a four-digit reference number) or the social insurance number. You can go to canada.ca/gst-hst-registry to verify if the subcontractor is registered for GST/HST, or call 1-800-959-5525 if you are unable to use the registry.

Payer's name – The name of the contractor who made payments to subcontractors.

Payer's program account number – Do not enter your business number on the copies you give to the subcontractors.

This slip is issued to subcontractors in the construction industry. For information on how to report your business income, including the income declared on this slip, go to canada.ca/en/services/taxes, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, or call 1-800-959-5525.

The payer has sent a copy of this slip to the Canada Revenue Agency.