What is the Quick Method?
The Quick Method is a CRA-approved simplified way to calculate your GST/HST remittance. Instead of tracking the GST you paid on every business expense and subtracting it from what you collected, you multiply your total revenue (including GST) by a flat remittance rate set by CRA. You keep the difference.
What is the Regular Method?
The Regular Method is the standard approach. You remit the GST you collected from clients, then subtract the GST you paid on business expenses (called Input Tax Credits, or ITCs). If you have significant GST-eligible expenses, this can result in a lower remittance — or even a refund.
Quick Method rates for 2026
| Province Group | Business Type | Remittance Rate |
|---|---|---|
| HST provinces (ON, NB, NL, NS, PE) | Services | 8.8% |
| HST provinces (ON, NB, NL, NS, PE) | Goods/Retail | 4.4% |
| GST-only provinces (AB, BC, SK, MB, territories) | Services | 3.6% |
| GST-only provinces (AB, BC, SK, MB, territories) | Goods/Retail | 1.8% |
| Quebec (GST portion only) | Services | 6.6% |
| Quebec (GST portion only) | Goods/Retail | 3.3% |
Rates sourced from CRA RC4058. Quebec users remit the GST portion via CRA and QST separately via Revenu Québec.
When Quick Method wins
You're a service provider with low expenses
If most of your costs are labour or time and you don't spend much on GST-eligible purchases, your ITCs under the Regular Method would be small anyway. Quick Method keeps it simple and often saves you money.
You're in an HST province
The Quick Method rates are meaningfully below the actual HST rate. An Ontario service provider collects 13% HST but only remits 8.8% under Quick Method — keeping 4.2% as a built-in benefit.
You value simplicity
No tracking every receipt for ITC purposes. One calculation, one number, done.
When Regular Method wins
You have significant business expenses
If you spend heavily on GST-eligible purchases (equipment, materials, subcontractors), your ITCs under the Regular Method could exceed the Quick Method savings.
You had a slow quarter but bought equipment
ITCs can exceed GST collected, resulting in a refund from CRA. Quick Method never produces a refund.
You're a product seller with high COGS
Physical product businesses typically have more GST-eligible input costs than service businesses.
A simple example
Ontario freelance consultant. $80,000 gross revenue including HST collected. $5,000 in GST-eligible business expenses.
Quick Method: $80,000 × 8.8% = $7,040 remittance
Regular Method: GST collected ($80,000 ÷ 1.13 × 0.13 = $9,204) minus ITCs ($5,000 × 0.13 = $650) = $8,554 remittance
Quick Method saves $1,514 in this example.
Note: results vary based on your revenue, province, and expense profile.
How to elect the Quick Method
File form GST74 with the CRA — Election and Revocation of an Election to Use the Quick Method of Accounting. You can file it online through My Business Account. Once elected, it applies to your next fiscal year. You can switch back to the Regular Method by filing a revocation.
NorthOS uses the Quick Method by default
NorthOS automatically calculates your remittance using the Quick Method rate for your province and business type. Your dashboard shows exactly what you owe at filing time — no spreadsheets required.
Try the GST Quick Method Calculator →This article is for informational purposes only and does not constitute tax advice. CRA rules and rates can change — always verify with the CRA or a qualified tax professional.