WorkSafeBC or WCB

Go to :

Report - Company & Financial - Profit & Loss Standard, select period what you need

Double click account "subcontractors expenses" (probably you use this account when you write cheque to subcontractor)

Click Expand ! (very important)

Modify report

Click "Source Name"

Click OK

Over the top see Sort by: Click Source Name

Or try Total By: "Payee" (everything depents how you enter subcontractors expenses,if you have classes or not and so on)

After you  get proper report, you can export to excel and delite subcontractors who have WSIB 

Do calculation in excel for subcontractors without WSIB

 In the Contractor's Vendor profile - Additional Info tab, check the Vendor eligible for T4A box (this is for reporting purposes only - and can only be used if you do not actually have any vendors eligible for a T4A). When you are ready to file your WCB, Create a T4A report (go to reports>Vendors & Payables>T4A Detail, and select the reporting period (usually quarterly - so Last Calendar Quarter). Print your list and calculate the WCB using the correct rate based on the Net Payments made (do not calculate on Tax). Open the Payroll Centre and select Adjust Liabilities. I always use the last day of the Tax quarter for the both the date and the effective date. Select  Adjustment for: Company, select your WCB item from the drop down list, enter the WCB amount you calculated using the T4A report, add a comment (I generally useAdj. to include Contractor's WCB. Click OK. File your WCB return using the Pay Liabilities feature. Your WCB amount will now include the Contractor.s amount.