Construction Expense & Invoice Analyzer
Upload a supplier or subcontractor invoice and check GST/HST paperwork, the rate, T5018 reporting and capital purchases.
Private: the invoice is read once and not saved on our server.
The short version
- Upload a supplier or subcontractor invoice. The analyzer reads it and checks the things that cost contractors money in a CRA review: GST/HST paperwork, the rate, T5018 reporting, and capital purchases expensed by mistake.
- Input tax credits need more on the invoice as it gets bigger: under $100, the basics; $100 to $499.99, also the supplier's GST/HST number and the tax charged; $500 and up, also your name, a description and the terms.
- Work on a building is taxed at the rate of the province where the building is, not where the contractor is.
- If construction is more than half your business income, payments to resident subcontractors for construction services over $500 a year go on a T5018.
- Free and private: the invoice is read once and not saved on our server.
Construction Expense and Invoice Analyzer
Every contractor has a shoebox, a glovebox or a dashboard full of supplier invoices. Most of them are fine. The ones that aren't are found by a CRA auditor three years later: a sub who never showed a GST number, HST charged at the wrong province's rate, a compact excavator expensed in one year. Each mistake is small. A year of them is a reassessment. The analyzer above catches them while you can still ask the supplier for a corrected invoice.
What It Checks
| Check | Why it matters | Read more |
|---|---|---|
| Input tax credit paperwork | Missing details mean the GST/HST you paid can be denied in a review | Input tax credits |
| GST/HST rate vs job location | The wrong rate is the supplier's error, but your problem if you claim it | How to charge GST/HST |
| No tax charged | Fine from a small supplier; a red flag from a registered one | Small supplier rule |
| Subcontractor labour | May be reportable on a T5018 | GST/HST for contractors |
| Equipment purchases | Capital property is depreciated, not expensed | Capital cost allowance |
| Holdbacks | Change when tax is payable and when payments count | GST/HST for contractors |
Contractor with GST/HST to sort out?
The GST/HST SmartFile checks your registration date, what you should have charged each customer, and your input tax credits, quarter by quarter.
The T5018, in Plain Words
- Who files: businesses whose main income (more than 50%) comes from construction activities. Full guide: paying subcontractors.
- What to report: payments to subcontractors resident in Canada for construction services, once a subcontractor's total passes $500 for the reporting period, before GST/HST. Goods-only purchases aren't reported.
- When: within six months after the end of the reporting period, which can be the calendar year or your fiscal year.
- Keep: each sub's legal name, address and business number. Get them before the first cheque, not at year-end.
Rules of Thumb for Contractors
- Get the sub's GST/HST number and confirm it with CRA's GST/HST registry before paying.
- Bill at the job site's rate: 13% in Ontario, 14% in Nova Scotia, 15% in New Brunswick, Newfoundland and Labrador and PEI, 5% GST in the West and the territories (see rates by province).
- Separate equipment from expenses when you book invoices.
- Keep invoices six years, organized by job; see recordkeeping.
- Building new homes? The HST and rebate rules are different again; see GST/HST on new homes. Ontario buyers can check rebates at OntarioHSTRebates.ca.
Other free tools are on tax tools, and the self-employed side of contracting on independent contractor taxes.
Invoice Analyzer Questions
What does an invoice need for me to claim the GST/HST?
Under $100, the supplier’s name, the date and the total. From $100 to $499.99, also the supplier’s GST/HST registration number and the tax charged. At $500 or more, also your name, a description of the goods or services and the payment terms.
Which HST rate does a subcontractor charge?
For work on a building or land, the rate of the province where the property is located, regardless of where the subcontractor is based.
Do I have to issue T5018 slips?
If more than half of your business income comes from construction and you paid a resident subcontractor more than $500 for construction services in the reporting period. Goods-only purchases are not reported.
Can I expense a piece of equipment I bought?
Usually not all at once. Equipment is capital property, deducted through capital cost allowance. Tools that cost less than $500 can be written off in full.
Do you keep my invoices?
No. The file is read once and deleted when the request ends. We keep only the type of supplier for statistics.
Sources: CRA, Input tax credits (documentation); T5018 slip. Checked October 2026. The T5018 filing deadline (six months after the reporting period) is as we understand CRA's rules. The analyzer is an AI reading checked against fixed rules; it can make mistakes, so check every number against the invoice.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.