As a property manager you may be a GST registered business and charge GST on your management fees. This is then paid to CRA less any input tax credits.
You may ask CRA to be allowed to calculate your GST remittance by the "Quick Method". If approved you can complete this using the Self-employment schedule that reported your business and expense information.
The property owner may be a GST registrant if the investment is collecting commercial rents (not residential). The owner would then remit this amount to CRA less any input tax credits.
This is not done on your tax return.
