Who has to file
Businesses where construction is the main source of income — the CRA's test is that more than 50% of your income-earning activities are construction. That includes sole proprietors, partnerships and corporations. A renovation or framing crew that hires subcontractors almost always fits.
Which payments go on a T5018
- Payments to subcontractors for construction services — labour, or labour with materials.
- Only when the total to one subcontractor for the period is more than $500, not counting GST/HST.
- Not payments for materials or goods only.
- Not wages to your own employees — those go on T4 slips.
The deadline
You choose the reporting period: the calendar year or your fiscal period. The T5018 is due 6 months after the end of that period. For the calendar year 2026, that's June 30, 2027.
Paper or online
If you file more than 5 slips, the CRA requires you to file electronically. Filing 6 or more on paper can bring a penalty starting at $125.
What you need for each subcontractor
Their name and address, their business number or SIN, and the total you paid them for construction services in the period. Keep it as you go: totals by subcontractor are easy at the end of the year when every payment was recorded the day you made it.
Keeping the numbers straight all year
In CrewHub, each payment you make to someone on your crew is recorded with the date when you tap Mark as paid, and the Excel timesheet lists hours, amounts and payments by person. Your bookkeeper takes the totals from there. CrewHub doesn't file T5018s for you — it keeps the record that makes filing quick.