The T5018 is a tax form used in Canada to report payments made to subcontractors in the construction industry. The purpose of the T5018 is to provide information to the Canada Revenue Agency (CRA) regarding amounts paid to subcontractors who perform construction services for a business. It helps the CRA ensure that appropriate taxes, such as income tax and goods and services tax/harmonized sales tax, are reported and paid by both the subcontractors and the businesses hiring them. The form includes details such as the subcontractor's name, business number, and the total amount paid during the taxable year.