Hi,
My friend is a self employed software engineer on contract getting a Canadian salary from a US company.

I'm a bit surprised by what his accountant told him and the fact he is actually implementing it successfully:

He told him you do NOT have to collect HST (it's OK that your structure is such that you do not collect it as you get salary), summarize all your office expenses etc. and you will still get HST rebate for all your relevant expenses.

Please advice.

Regards