Collecting GST and QST
You are also required to collect the HST when you make taxable sales (excluding zero-rated sales) in a participating province.
As a vendor of taxable goods or services, it is your responsibility to bill and collect the GST and QST and remit any amount of tax collected to us. If you have chosen not to register for the GST and QST because you are a small supplier, you are not required to collect the taxes, except on certain taxable sales of immovables (real property).
Any amount of GST or QST you collect is deemed to be held in trust.