About Federal T5018 forms

If you are an individual, partnership, trust, or corporation involved in construction activities which provide your primary source of business income and you make payments to subcontractors for construction services, you must report amounts paid or credited (whether by cheque, cash, barter, or offset against an amount owing).

Construction activities relate to the erection, excavation, installation, alteration, modification, repair, improvement, demolition, destruction, dismantling, or removal of any part of a building, structure, surface or sub-surface construction. For examples of construction activities, see the Canada Revenue Agency list: http://www.cra-arc.gc.ca/tx/bsnss/cntrct/frmt5018/pyr/ctvty-eng.html