March 25, 2002
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:
 
It most cases it does not apply to landscape companies unless they are heavily involved in construction.

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