Canada timing to claim HST

[modeler]

I have a question of the timing to claim H.S.T. there two scenario, I will try to write as neat as possible.
1, Car Purchase on finance term, say car cost $10000, with HST $11300, installment $2260 (which include HST) for 4 years. Just gross number. Obviously I should record the HST recoverable at the year I pay to the vendor, but what if I want to track the full $11300 in book, which "future HST obligation" should I use to reflect H.S.T. I plan to do following:

Purchase
Dr. Car $10,000
Dr. HST-future $1300
Cr. Purchase Obligation $11300

Installment
Dr. IntestExpense $xxx amount based on amortization
Dr. Purchase Obligation $2,xxx amount based on amortization $2000 in total P/I
Cr. HST-future $260
Dr. HST-recoverable $260
Cr. Cash $2260

 

[modeler]

2, rent deposit. Say 2008 I signed a rent agreement, and prepay rent for $1050, for last month of rent for july 2014. It is a commercial leasing so HST applied, Should I treat just on cash basis, account:

Dr. Prepaid Deposit 1050
Cr. Cash 1050

Or I can take GST now (in year 2008)
Dr. . Prepaid Deposit 1000
GST recoverable 50
Cr. Cash 1050

Another question is the deposit was 1050, back to the age GST only, now we have HST.
Should I make further $80 payment to honor the last month's rent's HST, which is 13% in july 2014.