[amscanne]

Can't you claim that as HST input tax credits though? It's not really fair to claim your costs went up 13% when it's all refundable.

[kitcar]

True - short-term cashflow requirements increased by 13% is more accurate, due to the delay in getting the HST rebate cheque

[cperciva]

That is very short-term, though -- small businesses are only required to file GST/HST returns annually, but you can elect to file quarterly or even monthly, and I've always had a cheque in my hands within two weeks.