The Quick Method is a way for eligible registrants to calculate GST/HST net tax using prescribed remittance rates. This guide shows the manual calculation; the CRA Quick Method guide provides the full rate tables and eligibility rules. An interactive Quick Method calculator is not included here.
Can I Find a GST Quick Method Calculator Online? How the Math Works
Charge the GST/HST that applies to each taxable supply under the normal rules. When an eligible election is in effect, use the applicable Quick Method remittance rate on eligible tax-included sales, then make applicable credits and adjustments. Most operating expenses do not give rise to separate input tax credits under this method, although certain capital purchases may qualify.
Quick Method amount before credits = eligible tax-included sales × applicable remittance rate. Calculate other ineligible supplies separately. CRA Guide RC4058.
If you meet the conditions, a 1% credit applies to the first $30,000 of eligible sales on which GST at 5% or HST at the applicable rate must be collected (including tax; excluding zero-rated sales) in each fiscal year while the Quick Method applies; the maximum is $300 per year. To qualify, the election must be in effect at the start of the fiscal year or, for a new registrant, on the registration date.
Quick Method Rates by Province
The rate depends on your type of business, where its permanent establishment is located, and where each supply is made. If you make supplies in different provinces, more than one rate may apply. For service businesses, the CRA table is:
| Province of supply | PE where 5% GST applies | PE where 13% HST applies | PE where 14% HST applies | PE where 15% HST applies |
|---|---|---|---|---|
| 5% GST | 3.6% | 1.8% | 1.6% | 1.4% |
| 13% HST | 10.5% | 8.8% | 8.6% | 8.4% |
| 14% HST | 11.3% | 9.6% | 9.4% | 9.2% |
| 15% HST | 12.0% | 10.4% | 10.2% | 10.0% |
For example, for services supplied in Nova Scotia by a business whose permanent establishment is also in a province where 14% HST applies, the rate is 9.4%.
A Worked Example
Example: An eligible service business with its permanent establishment in a 5% GST province makes $100,000 of eligible taxable sales in that province, plus $5,000 GST. At 3.6%, $105,000 × 0.036 = $3,780 before credits. If it qualifies for the full 1% credit and has not already used any of it in the fiscal year, subtract $300 for $3,480, before any other adjustments. Compare with the regular method using actual eligible ITCs. CRA remittance and credit rules.
The Quebec Difference
For an eligible Quebec service business making supplies subject to GST and QST in Quebec, Revenu Québec lists 3.6% on GST-included sales and 6.6% on QST-included sales for businesses that do not qualify for the resale rates. Qualifying resale businesses use 1.8% and 3.4%, subject to the conditions. If eligible, the separate 1% reductions apply to the first $30,000 of sales including GST and the first $31,421 of sales including QST in the fiscal year. Interprovincial GST/HST supplies require the relevant CRA rate table. Revenu Québec rates and conditions.
Who Can Use the Quick Method
Among the requirements, the business must have a permanent establishment in Canada and generally pass CRA’s $400,000 GST/HST-included worldwide taxable-supply test including associates. The test has special timing for new registrants. Bookkeeping, financial or tax consulting, tax preparation, accounting, legal and actuarial practices are among the excluded activities; consult the full CRA eligibility rules before calculating. Revenu Québec lists separate GST and QST thresholds and conditions. Capital purchases can qualify for some ITCs; most operating expenses do not.
Electing the Quick Method
You elect by filing Form GST74 (Election and Revocation of an Election to Use the Quick Method of Accounting) or through CRA online services. Monthly and quarterly filers must elect by the due date of the return for the reporting period in which they start using the method. Annual filers must elect by the first day of their second fiscal quarter; a new registrant filing a first return for a period shorter than a full fiscal year must elect by that return’s due date. Once elected, you have to stay on the Quick Method for at least a year before you can revoke it.
Related guides
Sources
Sources checked October 17, 2026.