Hi CarrieMac5:
If you are registered for GST, you would not include it on your income tax. You would be filing a separate GST return to report GST collected and paid.
If you are not registered for GST, you would not report it as GST, you would just include that amount as part of your income, not reported separately. You would also report the full cost for expenses including GST, rather than separating the GST out.
