Your net tax is the amount of sales taxes your business owes to the Canada Revenue Agency (CRA). This tax shows how much you should pay to the CRA over a particular tax period.
If you sell taxable goods and services, you may need to remit goods and services tax or a harmonized sales tax to the CRA. However, you may claim an input tax credit for the GST/HST you pay on business expenses. The input tax occurs when your business pays sales taxes on goods or services you need to run your business, such as supplies. Your net tax is the difference between these two amounts.