Construction industry

If you are an individual, partnership, trust, or corporation whose primary business activity is construction, you must report amounts paid or credited (whether by cheque, cash, barter, or offset against amount owing) for construction services.

If more than 50% of a business' income earning activities are derived from construction, its primary activity is construction. In many cases there are businesses that have significant amounts of construction done for them or by them, but this activity is not their principal business and the business does not have to report under the CPRS.

Forms and publications

• T5018 slip, Statement of Contract Payments
• T5018 Summary, Summary of Contract Payments

Related topics

• Construction industry
  GST/HST information for the construction industry, and more.