Information from the T1204 and T5018 slips used by the CRA

The information indicated on the T1204 and T5018 slips are used by the CRA in a number of ways. First, it is matched with tax returns for that year to ensure that the subcontractor filed a tax return and declared the amounts listed in the T1204 and T5018, plus amounts listed in any other information slips received by that subcontractor. This information is also used for identification, compliance, audit programs, and statistical purposes.

The CRA identifies subcontractors who do not:

This is an important part of the CRA's strategy to combat the underground economy.

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