March 25, 2002
Important notice to landscape contractors
A number of Landscape Ontario members have received forms from Revenue Canada (Form T5018) and have been told they are required to record payments they make to subcontractors who provide construction services, and report these payments to the Department of Revenue.
Here is the page that explains when to file a T5108:
revenue-agency/services/tax/ businesses/contract-payment- reporting-system-cprs/ information-payers-t5018.html
It most cases it does not apply to landscape companies unless they are heavily involved in construction.