GST/HST has to be paid when the GST/HST tax return is filed or when a GST/HST assessment is issued. If you fail to pay the GST/HST owing a CRA collections officer can take collections actions without a court order. This includes placing a lien on assets, garnisheeing wages or receivables or seizing bank accounts. GST/HST tax lawyer advice on how to deal with GST/HST taxes owing.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."