I have been doing some work for a single client in the U.S. I charge them a set hourly rate. At year end, they issued me a 1099-misc. My annual income was over 30K. My question is do I have to charge HST to this US company on top of this hourly rate, or do I pay it out of my earnings when filing my taxes with the CRA? If so, at what dollar amount do you start charging HST - anything over 30K? Thank you in advance.