Goods and service tax/harmonized sales tax (gst/hst) return for registrants
My spouse owned a business but it failed. He however collected HST in the 2010 tax year while the business was running. His total income for the year was under $2000 after expenditures not counting the amount of HST collected. Can the amount of HST be added to his total income or does he have to fill in the form. I am wondering because when I filled in the GST34-2E the amount he would have to pay back is very high even though his net yearly income is almost nothing.