At the end of each reporting period, you must remit the GST and QST you have collected. Note that any amount of tax collectible is considered to have been collected when you complete your GST and QST returns.
If the amount of tax you collected on your sales is less than the amount of tax you paid on the property and services you purchased for the purpose of making taxable sales, you are probably entitled to claim a refund.
You may use the quick method of accounting to calculate the amount of tax to be remitted. In certain cases you may find this method to be financially advantageous, particularly if you do not make a great many taxable purchases in the course of your commercial activities.