You can take legal action to collect GST/HST and QST from a purchaser who refuses to pay GST/HST or QST due. The following conditions must be met:

• You informed the purchaser that the sale of the property or services is subject to GST/HST and QST.
• You reported the amount of the taxes on your GST/HST and QST returns.
• You paid your net taxes owing for the period.

You can also take legal action against a purchaser if we have issued a notice of assessment concerning GST/HST and QST that you should have collected but did not, provided you paid the taxes and, after receiving the notice of assessment, you informed the purchaser that the sale of the property or services is subject to GST/HST and QST.