The following is now available on the CRA Web site: Did You Know … Payments made to subcontractors for construction services must be reported to the Canada Revenue Agency (CRA) using a reporting system called the Contract Payment Reporting System. Who needs to report? Individuals, partnerships, trusts, or corporations who earn more than 50% of their business income from construction activities. What needs to be reported? Payments totaling $500 or more (including GST/HST) per reporting period made to subcontractors for construction services or for mixed goods and services if there is a service component of $500 or more. Goods-only payments [More]