FYI - From the CRA - Construction subcontractor payments
If the total amount of payments to a subcontractor is less than $500, you do not have to complete a T5018 slip for that subcontractor.
If a subcontractor was paid through the bartering of goods or services, the fair market value of the bartered goods or services would form part or all of the amount that has to be reported.
Thank God we don't have to do this.
_________________________
Mike Smith
Viktorian Sheet Metal Mfg Inc