Ron:

Once the account has been setup and used in Sage 50 you will not be able to delete the account. Check your menu Item Setup, Settings, Company, Sales Taxes, Taxes and Tax Codes, it should be there. However, if you are a GST/HST registrant you will need 2315 GST/HST paid on Purchases account as well as GST/HST Collected on Sales. If you are not a GST/HST registrant then you will have to remove the information located there.

I hope that helps!

Thank you.  I removed the account from Setup, Settings, Company, Sales Taxes, Taxes.  Now, when I try to delete it from Chart, the error message says "This account has been used in previous year and cannot be deleted" - which presumably means, I'll be able to delete it next year.  Thanks again for your help.

Agate said:

you will not be able to delete the account

...until you pass through two fiscal years without using the account.  Therefore if you really wish to delete an account, go through one fiscal year without using it (eg. literally no entry - posting and entry and reversing is the same as using the account), then the day you switch to the next fiscal year, you can delete it.

If you do comparative reporting in the program, you will have to link the old account to a new account or comparison reporting may not include everything.  This can cause reporting issues, so I usually just inactivate an account.

Agate said:

you will not be able to delete the account

...until you pass through two fiscal years without using the account.  Therefore if you really wish to delete an account, go through one fiscal year without using it (eg. literally no entry - posting and entry and reversing is the same as using the account), then the day you switch to the next fiscal year, you can delete it.

If you do comparative reporting in the program, you will have to link the old account to a new account or comparison reporting may not include everything.  This can cause reporting issues, so I usually just inactivate an account.