According to CRA you must issue T5018s if you are an individual, partnership, trust, or corporation involved in construction activities which provide your primary source of business income and you make payments to subcontractors for construction services, you must report amounts paid or credited (whether by cheque, cash, barter, or offset against an amount owing) These amounts must include the HST/GST in the total reported.

Spire reports all vendor invoices including HST/GST in Box 22 (Construction Subcontractors Payments) of the T5018.

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