T5018 contract payment reporting deadline
Six months after the end of the chosen reporting period.
This rule could not be verified. The Revenu Québec, Enterprise Registrar and CNESST sites refuse automated access: the rule above reflects my understanding without having been checked against an official text. Confirm it with the Canada Revenue Agency before relying on it.
Who it applies to
A business whose primary activity is construction and which pays subcontractors. The reporting period is a choice, fiscal year or calendar year, but the choice binds going forward.
Due dates
| Fiscal year end | Due date |
|---|---|
| January 31, 2026 | July 31, 2026 |
| February 28, 2026 | August 28, 2026 |
| March 31, 2026 | October 1, 2026 |
| April 30, 2026 | October 30, 2026 |
| May 31, 2026 | November 30, 2026 |
| June 30, 2026 | December 30, 2026 |
| July 31, 2026 | February 1, 2027 |
| August 31, 2026 | March 1, 2027 |
| September 30, 2026 | March 30, 2027 |
| October 31, 2026 | April 30, 2027 |
| November 30, 2026 | May 31, 2027 |
| December 31, 2026 | June 30, 2027 |
The roll-forward to the next business day is already applied where the date falls on a Saturday, Sunday or statutory holiday.
If you miss the date
Penalty per slip and per day late.
File with Canada Revenue AgencyFrequently asked questions
- Can the reporting period be changed?
- The chosen period, fiscal or calendar year, applies consistently. Changing it requires notifying the CRA; varying it year to year for convenience is not contemplated.
- Does the T5018 replace the T4A?
- For payments to construction subcontractors, the T5018 is the appropriate return. It does not remove the need for other slips covering amounts of a different nature.
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