As a registrant, you are required to collect the GST and QST when you make taxable sales (excluding zero-rated sales).

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).