Free tool · GST/HST
HST quick method calculator
Compare the GST/HST quick method with the regular method for an Ontario business. Enter your HST-included sales and the HST you pay on purchases to see which way leaves less to remit, and how much HST you would keep.
An illustration comparing a flat remittance rate with claiming input tax credits, not your result.
Visual labels: Quick method; Regular method; Credits on purchases.Your scenario
Amounts are displayed in CAD, for a business with a permanent establishment in Ontario that sells only in Ontario at 13% HST.
- HST collected on these sales
- $11,504.42
- Quick method remittance (8.80% of sales)
- $8,800.00
- 1% credit on the first $30,000.00
- $300.00
- Quick method net tax to remit
- $8,500.00
- Regular method net tax to remit
- $9,504.42
- HST you keep under the quick method (taxable income)
- $3,004.42
- Ordinary-purchase ITCs at which the two methods tie
- $3,004.42
An estimate for one fiscal year of sales made in Ontario. The quick method suits businesses whose real purchases carry little HST. Confirm eligibility with the CRA’s guide before electing.
Calculated on this device. These inputs are not submitted to Sora.
How the calculation works
Regular method: net tax = HST collected − input tax credits. HST collected = HST-included sales × 13 ÷ 113. Quick method: net tax = HST-included sales × the remittance rate − a 1% credit on the first $30,000 of those sales − ITCs on capital assets and real property. In Ontario the remittance rate is 8.8% for services and 4.4% for a business that buys goods for resale. The credit applies when the election is in effect at the start of the fiscal year.
A worked example
At an illustrative $100,000 of HST-included services sales in a year, HST collected is $11,504.42. The quick method remits $8,800.00 less a $300.00 credit, or $8,500.00. With $2,000 of HST on ordinary purchases the regular method remits $9,504.42, so the quick method remits $1,004.42 less. With $6,000 of HST on purchases the regular method remits $5,504.42 and comes out $2,995.58 ahead. The two tie at about $3,004.42 of purchase ITCs.
Assumptions and limits
To use the quick method your annual revenue from taxable supplies, including HST and your associates’ supplies, generally cannot be more than $400,000, and you need a permanent establishment in Canada. To use the lower resale rate, the cost of goods you bought for resale, with HST, must be at least 40% of your taxable revenue. Bookkeeping, financial and tax consulting, tax preparation, legal, accounting and actuarial services cannot use it, among other businesses. The tool covers sales made in Ontario only; other provinces carry other rates. Under the quick method the HST you keep is part of your income, so compare after-tax results with your accountant. Eligibility is your responsibility.
General educational information. Inputs stay on this device and are not submitted. Confirm the assumptions before using a result in a business decision.
Source and further reading
Remittance rates, credit and eligibility checked October 24, 2026 against the CRA guide: CRA: RC4058, Quick method of accounting for GST/HST. The examples above use Sora’s own illustrative figures.
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