“I owe HOW much in HST? You’ve got to be kidding – I don’t have that in the bank”. My client stared at the report in shock. We had finally straightened out his past-due federal Harmonized Sales Tax (HST) return. Now that he knew what he owed – he needed to figure out how he was going to pay it–since he’d already spent the money he’d collected. Oops.

Are you located in Canada? And do you ever write cheques on a Canadian bank account and mail them to a supplier in the United States? A couple of months…