Understanding Legal Names of T5018 Suppliers
The CRA requires you to use the legal name of the supplier on T5018 returns. This is provided on the W-9 form submitted by the supplier. A supplier's legal name is the name that the CRA associates with the supplier's SIN. A supplier can have only one legal name for tax purposes.
If the mailing name on the supplier master record is not the legal name of the supplier, you must enter the legal name using the Who's Who program (P0111) and designate a type code of T (T5018 legal name). The system prints both the mailing and legal names on the T5018 return.