No. These funds are collected in trust for the government. It is not your money to borrow or spend. If you are behind on your paperwork, please don't assume that your input tax credits will offset your GSTHST collected. You know what they say people who assume things. Yes I know you do! If you are continually short of cash, seriously consider implementing this simple cash management system. Not only will it help you get control of your cash flow, it will help your year-end and tax preparation flow more smoothly too.