Mr. Speaker, under the goods and services tax and the harmonized sales tax, GST/HST, the government does not track the amount of GST/HST that is collected for each type of good or service that a vendor may sell. When firms remit the GST/HST that they have collected on their taxable sales, they report and remit to the Canada Revenue Agency only one single amount. Requiring vendors, such as small businesses, to track GST/HST collected on the individual types of goods or services they sell would impose a significant reporting burden on them.
In the House of Commons on June 14th, 2023. See this statement in context.