Registrants are required to collect the GST and QST when they make taxable supplies (excluding zero-rated supplies). They are also required to collect the HST, if applicable.

As a vendor of taxable goods or services, you are required 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).