Can CRA collect GST/HST debt the same way it collects income tax debt?

Yes. CRA can collect GST/HST debt using largely the same collection tools it uses for income tax debt, including requirements to pay and other enforcement measures, because CRA administers both under its general collection powers, even though the two debts arise under different federal statutes. Income tax is governed by the Income Tax Act, while GST/HST is governed by the Excise Tax Act, but CRA's collections branch treats overdue amounts under both in a broadly similar way when it comes to enforcement.

This surprises some business owners who assume GST/HST debt, often thought of as money collected on behalf of customers rather than the business's own tax liability, might be treated more leniently or through a different process than a personal income tax debt. It generally isn't; CRA can pursue GST/HST arrears just as aggressively, using the same kinds of administrative tools. If your business has fallen behind on remitting GST/HST, treating that debt with the same seriousness as an income tax debt, rather than assuming it's a lower priority or subject to a gentler process, is the safer way to think about it.