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Canada ca - cra-arc gc ca 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. In Box 20, enter the last day of the payer's reporting period for this return. This is crucial for accurate reporting.
  3. For Box 22, input the total amount of construction subcontractor payments made during the reporting period. Ensure this includes any applicable taxes.
  4. In Box 24, provide the recipient's program account number or social insurance number. Verify the subcontractor's registration status at canada.ca/gst-hst-registry if needed.
  5. Fill in the payer's name and program account number, ensuring not to include your business number on copies given to subcontractors.

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