Administrative Policy
10 June 2013 T.I. 2012-045861E5 -
It is our opinion that "construction activities" includes the manufacturing of pre-fabricated homes. As such, a manufacturer of pre-fabricated homes who derives business income primarily from construction activities would be required to complete T5018 information returns for payments made to subcontractors in respect of goods or services rendered in the course of construction activities, subject to the exemptions in subsection 238(5) of the Regulations.