GST/HST remitted for a business, Can this amount go on tax return?

When a business files their GST/HST return if they have a refund it goes on their tax return as other income. What if they owe GST/HST, can this amount go on their tax return and where?

Answer

GST refunds are not income. When the original purchase was made, the purchase price (before ITC) would have been an expense and the ITC set up as a receivable. When there is a sale, the sale price (before GST) would have been set up as Income and the GST set up as a payable. So when the two are netted (GST and ITC), a refund or payment just offsets these amounts on the Balance Sheet. 

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