What really burns my butt is that if I collect more than X $ in HST (a blend of GST and PST @ 15%) this year, I have to pay the same amount in either monthly or quarterly installments (depending on the amount collected this year) next year, even if I am collecting less than that amount. The assholes want me to pay them taxes which I might not be collecting. I collect most of my HST in the summer and fall, but they want me to pay all winter and spring, based on last year.

BTW, they are not a friendly bunch.