Reporting payment to subcontractor

Hello,

 

I am self employed (business management consultancy). 

How do I report payments made to  subcontractors (non Canadian individuals) who performed work outside of Canada?

What is the amount of payment that can be paid to a subcontractor without the need to fill out any form? 

All I could find was T5018 , but it seems it is only for construction subcontractors. 

I appreciate any help!