Hi LeeMcQ,
Thanks for reaching out here. It's essential that your confident with the opening balance for your sales tax account in QuickBooks Desktop Premier. I'll be happy to provide the information you need so you're on the right track with your work!
There are two ways you can enter the opening balance. Either in the GST/HST payable account in your chart of accounts or create a journal entry. You'll find the steps for both options in this amazing article for entering opening balances in QuickBooks Desktop.
Feel free to reach back out with any other questions you may have. We're always glad to assist!