GST/HST Quick Method Calculator 2026

Updated October 2026 · 2026 CRA rules

The Quick Method lets small businesses send the Canada Revenue Agency (CRA) a set percentage of their tax-included sales instead of tracking the GST/HST paid on every expense. Check if you qualify, find your rate and see whether it would cost you less than the regular method.

1. Can you use it?

Last-12-month taxable sales including GST/HST

Worldwide taxable supplies, including zero-rated sales and associates. Leave out financial services, real property, capital assets and goodwill.

What kind of business is it?

Permanent establishment in Canada

2. Which rate?

Mostly services Mostly goods bought for resale

Only if the GST/HST-included cost of goods you bought to resell (or to make into goods for sale) last fiscal year was at least 40% of your tax-included taxable sales (not counting basic groceries). Otherwise use services.

Cost of goods bought for resale last year (incl. tax)

Province of your permanent establishment

Selling into other provinces at a different rate? The CRA has separate rates for each mix; see RC4058.

3. Compare with the regular method

Taxable sales for the year, before tax

GST/HST paid on operating expenses and inventory

GST/HST paid on capital purchases

My Quick Method election is in effect at the start of the fiscal year

The GST/HST you keep under the Quick Method counts as business income for income tax. You can elect from the start of a reporting period with Form GST74 (or online). You must stay in for at least one year. Not registered yet? Sales tax calculator.

Estimate for general information, not tax advice. Check with the CRA (or Revenu Québec) or a qualified professional before you file.

Remittance rates (same province)

These are the CRA Quick Method rates when your sales are taxed at the same rate as the province of your permanent establishment. The calculator uses that matching rate. A credit in the resale table means the rate is below zero: you keep that percentage instead of remitting it.

Services
Sales taxed at	GST 5%	HST 13% ON	HST 14% NS	HST 15%
5%	3.6%	1.8%	1.6%	1.4%
13%	10.5%	8.8%	8.6%	8.4%
14%	11.3%	9.6%	9.4%	9.2%
15%	12.0%	10.4%	10.2%	10.0%

Goods for resale
Sales taxed at	GST 5%	HST 13% ON	HST 14% NS	HST 15%
5%	1.8%	2.8% credit	3.4% credit	4.0% credit
13%	8.8%	4.4%	3.9%	3.3%
14%	9.6%	5.3%	4.7%	4.2%
15%	10.4%	6.1%	5.6%	5.0%

What you still charge

Customers still pay the full GST or HST on the invoice. The Quick Method only changes what you send to the CRA. You remit a percentage of tax-included sales, take the 1% credit if your election was already in place, and you can still claim input tax credits on capital property.

The 1% credit

When the election is in effect at the start of the fiscal year, subtract 1% of the first $30,000 of tax-included sales. The credit stops at $300. It doesn't carry to the next year. A new election that starts mid-year doesn't get the credit for that first year.

Questions

Who can't use the Quick Method?

Bookkeepers, accountants, lawyers, tax preparers, financial consultants, listed financial institutions, charities and most public institutions can't use it. You also can't use it when worldwide taxable sales, including GST/HST and associates, are over $400,000.

What is the Quick Method rate in Ontario for 2026?

If your permanent establishment is in Ontario and your sales are taxed at 13%, the 2026 rate is 8.8% for services and 4.4% for goods bought for resale.

Can I claim input tax credits under the Quick Method?

You can claim input tax credits on capital property and real property, plus a few listed items. Everyday operating expenses are not claimed one by one. They are built into the lower remittance rate.

What is the 1% credit?

If your election is already in effect at the start of the fiscal year, you subtract 1% of the first $30,000 of tax-included sales. The credit is at most $300, and it doesn't carry forward.

Is the Quick Method worth it for a freelancer?

It can cost less when you collect GST/HST and have few expenses to claim credits on. If your input tax credits are high, the regular method can cost less. Compare both with your own sales. This is an estimate.