Since the fall of 2000 until the end of 2023, I was a Sole Proprietor (Independent Contractor) in Canada providing a service to a US company. I did not need to charge HST. I am registered for HST because of work prior to that. I tracked my HST payments on business expenses and filed an HST return annually. Got audited a number of years ago, with no problems found with my set up. The company that I worked for was purchased last summer and the new owner (US-based) switched me to salary as of Jan 1, 2024. All well and good. I retired as of May 1 and am now back doing some work for them as a Sole Proprietor (Independent Contractor) through Deel as my "Employer of Record". Because my contact is through Deel and thus Canada-based, do I need to charge HST? The Deel hourly form does not provide a way to do that.
