In 1998, the Canada Revenue Agency (CRA), in consultation with the construction industry, developed the CPRS to encourage compliance in that industry by requiring construction businesses to record payments made to subcontractors for construction services, and to report these payments to the CRA.
The CPRS was also developed to require contract reporting by Crown corporations (since 1998) and federal departments and agencies (since 1999).
For more background information, see the 1999 CPRS Fact Sheet.