Dan uses a popular ridesharing app to earn some extra income on evenings and weekends by driving others around downtown Toronto. Dan began ride-sharing on July 1, 20X8 and voluntarily registered for HST right away as an annual filer with a calendar year end. The following information relates to his first reporting period of July 1, 20X8 to December 31, 20X8 (all amounts exclude 13% HST):

• Dan purchased a new car on July 1, 20X8 and paid $55,000. He drove the car 10,000 km from July to the end of December. During this time, approximately 3,500 km were related to ride sharing trips.

• Customers typically pay a booking fee directly to the provider of the ride-sharing app when using the service. Dan’s total fares collected for the reporting period net of any booking fees were $4,800.

• Automobile expenses for the year included $900 of gas and $700 of insurance.

• Other expenses consisted of $300 for a vehicle inspection by a licensed mechanic required to use the ride sharing app and $150 of business-related parking.

Determine:

(a) Dan’s net tax remittance for the June 1–December 31, 20X8 reporting period

(b) Dan’s filing and remittance deadlines for the June 1–December 31, 20X8 reporting period

(c) Whether or not Dan will need to make HST instalments in 20X9