Ontario PE · 13% Ontario supply
C$11,300 tax-included revenue × 8.8% gives C$994.40 before the credit. With all annual credit room available, the C$113 credit produces a C$881.40 scoped remittance.
Free · service-business scope · private
GST/HST Quick Method calculator for Canadian service businesses.
Estimate one federal GST/HST Quick Method remittance using CRA’s current service/general rate matrix, the permanent-establishment group, the supply rate, and the annual 1% credit. The calculator accepts before-tax or tax-included sales and keeps every amount in this browser.
Current CRA service matrix
The permanent establishment chooses the column; the supply rate chooses the row.
These remittance rates apply only to the service/general group and eligible positive-rate supplies. Québec, resale, multiple-rate, zero-rated, excluded, and special transactions need a different path.
| Supply charged | PE: 5% GST area | PE: Ontario 13% | PE: Nova Scotia 14% | PE: 15% HST area |
|---|---|---|---|---|
| 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% |
Check the intersections
Three service-business examples using C$10,000 before tax.
Nova Scotia PE · 14% Nova Scotia supply
C$11,400 tax-included revenue × 9.4% gives C$1,071.60. With C$114 of available 1% credit, the scoped remittance is C$957.60.
Ontario PE · 5% GST supply
The table intersection is 1.8%, not Ontario’s same-province 8.8%. C$10,500 × 1.8% gives C$189 before the C$105 credit, for a C$84 scoped remittance.
Use the estimator safely
Confirm the rate path before entering sales.
- 01
Confirm that the Quick Method election is effective for this reporting period and that the business remains eligible under CRA’s current revenue, establishment, and business-type rules.
- 02
Confirm the service/general table. If the 40% goods-for-resale test may apply, use CRA’s separate resale table instead.
- 03
Choose the permanent-establishment group and the GST/HST rate actually charged on one group of eligible supplies. Separate multiple rates and excluded transactions first.
- 04
Enter current sales using the selected before-tax or tax-included basis, add prior eligible tax-included revenue for the annual credit, and retain the export with the period review.
Primary sources
Keep CRA’s current guide beside the estimate.
RC4058 is the controlling operational source for this worksheet’s eligibility boundaries, service rate matrix, one-rate assumption, 1% credit, excluded supplies, and return treatment.
Canada Revenue AgencyRC4058 Quick Method guide and current remittance tablesOpen the current official source Canada Revenue AgencyCurrent GST/HST rates by provinceOpen the current official source Canada Revenue AgencyGST74 election and revocation formOpen the current official source Canada Revenue AgencyInput tax credit conditions and documentsOpen the current official source
Quick Method questions
Six boundaries that prevent a plausible-looking wrong result.
Who can use CRA’s Quick Method?
Eligibility generally requires a Canadian permanent establishment, the applicable business-history or new-registrant condition, no excluded business type, and annual worldwide taxable revenue including GST/HST and associates that is not more than C$400,000 under CRA’s current test. Confirm the complete rule and election timing before calculating.
Why does the calculator ask for two locations or rates?
CRA’s service table is a matrix. The province group of the permanent establishment selects the column, while the GST/HST rate charged on the eligible supply selects the row. They can differ for an interprovincial supply.
How does the 1% credit work?
When the effective-date condition is met, the credit applies to the first C$30,000 of eligible revenue including GST/HST in each fiscal year. Earlier eligible tax-included revenue reduces the room available to the current period, and unused room does not carry forward.
Can I combine 5%, 13%, 14%, and 15% sales?
Not in one calculator amount. CRA normally requires separate remittance-rate calculations when more than one rate applies, subject to specific 90% rules. Separate the groups and confirm any special rule before using the outputs.
Does this cover a Québec permanent establishment?
No. Revenu Québec administers GST/HST in Québec and the business may also have a QST file. Use the dedicated bilingual Québec GST/QST Quick Method calculator so the two systems and reduction limits remain separate.
Does the estimate show whether Quick Method saves money?
No. A proper comparison needs the regular-method net tax, eligible operating and capital input tax credits, exclusions, income-tax treatment, administration, and the actual reporting period. This page estimates only the scoped Quick Method remittance.
Educational scope
Prepare a review questionA remittance estimate is not an election or a return.
The tool does not decide eligibility, test associates, classify the business, elect or revoke the method, allocate multiple rates, apply the resale table or 90% rules, handle Québec QST, classify excluded supplies, calculate capital-property ITCs, or add full-tax items, adjustments, rebates, instalments, penalties, interest, and account-specific lines. It neither files nor pays a return.
Public resource
Share the free GST/HST Quick Method service calculator.
Send the bilingual browser-local worksheet to a Canadian service business that has already elected the method and needs to check the correct CRA rate intersection.