You remit the GST HST you've collected to the federal government through the Canada Revenue Agency by filing GST HST returns.
How often you have to file GST HST returns depends on the length of your reporting period, which is based on the amount of your business's annual taxable supplies. (See When do I have to file my GST HST return?)
Usually when you register for GST HST, your business will be assigned a reporting period and the Canada Revenue Agency will mail you a personalized GST/HST Return for Registrants at the appropriate time.
On the GST HST return, you declare the amount of GST HST you collected from various customers and deduct the Input Tax Credits (ITCs) you are credited with to determine your GST net tax. This net tax is either a positive amount - (an amount that you will have to pay the federal government), or a negative one - (the amount of the refund the federal government will send you).
Note that if you are a GST HST registrant, you must file GST HST returns on schedule, even if there is nothing to report (as you didn't collect any GST HST during that reporting period).
Filing GST HST returns can be done by mail, through participating financial institutions (unless you are claiming a refund or filing a nil return), or electronically through using GST HST Netfile, GST HST Telefile, Electronic Data Exchange (EDI) or GST HST Internet File Transfer.
For more details on these and how to pay GST HST, see How to pay the GST HST your small business owes.
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