Do landscapers get T4A slips?

You may. A business that pays more than $500 in a year for a service reports it in box 048 of a T4A, and the CRA lists landscaping, yard maintenance and snow removal as examples.

Does T5018 apply to landscaping?

Only if more than 50% of your income is from construction activities, like excavating and grading or fencing, and you pay subcontractors for that work. Lawn and garden maintenance isn't on the CRA's list.

When do I report GST/HST on a prepaid snow contract?

In the period you invoice it or are paid, whichever comes first, not month by month as you plough.

Is a new mower an expense?

Not if it lasts for years. It's an asset, and your accountant claims capital cost allowance on it.

Bookkeeping for landscapers in Canada

Plants, soil and stone are cost of sales; mowers, trucks and trailers are assets. Your commercial clients may report what they pay you on T4A slips, and if your work is mostly construction, like grading and fencing, the T5018 subcontractor rules can apply to you.

Where the money goes in your books

What a landscaping business usually spends on, and the account in a Canadian chart of accounts it belongs in. The numbers are the account codes in Spark’s starting chart.

Typical costs and the account each goes to
What you pay for	Account
Plants, sod, soil, mulch and stone	5000 Purchases and materials
Fuel and repairs for trucks	7200 Vehicle expenses
Gas for mowers, trimmers and blowers	7000 Fuel (not vehicles)
Mowers, trailers and a skid steer	1500 Equipment and furnitureAssets, not expenses.
Helpers you pay as subcontractors	5100 Subcontractors
Seasonal crew on payroll	6800 Wages and benefitsThrough a payroll service.
Liability insurance	6200 Insurance
Yard or shop rent	6700 Rent

How a chart of accounts works · The whole chart, as a template

The tax rules that are different for you

Each one is from the CRA, checked in October 2026. The link goes to the page it came from.

Your clients may send you T4A slips

A business that pays more than $500 in a year for a service reports it in box 048 of a T4A slip. The CRA's own examples include contracting out landscaping, yard maintenance or snow removal. Match any T4A you get against your sales.

CRA: payments of fees for services

Hardscaping can bring in T5018

If more than 50% of your income is from construction and you pay subcontractors for it, you report those payments on T5018 slips. The CRA's list of construction activities includes excavating and grading, and fencing. Mowing and garden upkeep aren't on it.

CRA: T5018 slip

Prepaid contracts: GST/HST is due when billed or paid

GST/HST is payable on the earlier of the day you're paid and the day payment is due, and payment is due on your invoice date. A season or snow contract billed in advance means the tax is due in that period, not as the work is done.

CRA: GST 300-6-1, time of liability

Records to keep

Signed seasonal and snow contracts, with how and when they're billed.
Equipment purchase receipts, kept apart from fuel and parts.
Your helpers' names, addresses and business numbers or SINs.
A kilometre log for each truck, if it's ever used personally.

Common mistakes

Expensing a $9,000 mower in the month you bought it.
Paying helpers in cash with no record of who got what.
Spending spring deposits in April and running out in February.
Not checking client T4As against your own sales figure.

How Spark Books handles it

Good fit

A good fit, including for a seasonal crew paid through a payroll service.

What it does

Sorts nursery, fuel, equipment and subcontractor payments, with the GST/HST split out.
Sends invoices for seasonal contracts and marks them paid when the money lands.
A 13-week cash forecast, so the winter shortfall shows up in the autumn.

What it doesn’t

No payroll. Seasonal staff need a payroll service.
It doesn't produce T4A or T5018 slips.
No live bank feed: you upload statements. Not available in Quebec yet.

Free, with no card. If you’d rather not do it yourself, a Spark bookkeeper keeps your books for $350 a month. How Spark Books works

Questions

Do landscapers get T4A slips?: You may. A business that pays more than $500 in a year for a service reports it in box 048 of a T4A, and the CRA lists landscaping, yard maintenance and snow removal as examples.
Does T5018 apply to landscaping?: Only if more than 50% of your income is from construction activities, like excavating and grading or fencing, and you pay subcontractors for that work. Lawn and garden maintenance isn't on the CRA's list.
When do I report GST/HST on a prepaid snow contract?: In the period you invoice it or are paid, whichever comes first, not month by month as you plough.
Is a new mower an expense?: Not if it lasts for years. It's an asset, and your accountant claims capital cost allowance on it.

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