Can I disburse per diem to contractors I pay with a check, or e-transfer app, or do I need to pay cash?

[gavin_stewart]

I’m a sole-proprietor who hires other contractors. I’d like to know the best way to disburse per diem to contractors who are traveling for work.

[AbrahamT]

You may reimburse your outside contractors for their transportation to work in any form you desire. It would be up to them to maintain records for their own purposes of claiming these transportation costs towards their expenses. See HERE   Pgs 27-29 on how they would recordkeep and account for these expenses.