Period For Contract
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FAQ
On the slip, you enter the contractor's business registration number. However, if the contractor is a self-employed individual and does not have a business number, you still have to issue a T5018 slip. Instead of the business number, you enter their Social Insurance Number.
A contract should contain everything agreed upon by you and your licensed contractor. It should detail the work, price, when payments will be made, who gets the necessary building permits, and when the job will be finished. The contract also must identify the contractor, and give their address and license number.
How to fill out. Enter the last day of the payer's reporting period in which the payment was made to the recipient. Report the total amount of payments you made to the subcontractor during the period. Include GST/HST and PST (where applicable) in the amount reported in box 22.
The T5018, also known as the Statement of Contract Payments, is the CRA taxpayer slip designed for individuals, partnerships, trusts, and corporations in the construction business. If construction activities and payments account for more than 50% of your business income, the CRA expects you to file a T5018 slip.
Before you sign any contract: 10 things you need to know Shop around. ... Know who you're dealing with. ... Negotiate. ... Read the contract and pay attention to the details. ... Understand everything in the contract. ... Know who to call for help or to lodge a complaint. ... Remember: you are responsible. ... Know how to get out of it.