Quick Method vs regular remittance

Compare CRA Quick Method remittance to the regular method (HST collected − ITCs) for Ontario freelancers and sole proprietors. Rates are editable; defaults follow CRA RC4058 for a permanent establishment in Ontario charging 13% HST.

Your numbers

Taxable sales (CAD, before HST)

Worldwide taxable supplies for the period you are modelling.

Input tax credits (ITCs)

Used for regular method only. Quick Method generally forgoes most operating ITCs.

HST collected

Ontario 13% helper Enter manually

HST collected

Auto: sales × 13% (Ontario HST).

Tax-included sales (computed)

Sales + HST — Quick Method applies to this base.

Quick Method rate

Services Goods for resale

Editable QM remittance %

Default: 8.8% services / 4.4% goods (ON PE, 13% HST supplies).

Apply 1% credit on first $30,000 of eligible tax-included supplies (max $300 / fiscal year)

CRA defaults loaded for Ontario PE + 13% HST supplies: services 8.8%, goods for resale 4.4% (RC4058). Verify before filing.

Comparison

Quick Method remittance

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Regular (collected − ITCs)

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Difference (regular − QM)

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Ontario Quick Method rates (documented)

Assumptions used in this MVP (editable above). Source: CRA Guide RC4058 — Quick Method of Accounting for GST/HST. Rates for a permanent establishment in Ontario (HST 13% column) on supplies where HST at 13% applies. Checked via public CRA / secondary summaries as of 2026; always re-confirm on Canada.ca before filing.

Business type	QM remittance rate	Applied to
Services (most freelancers)	8.8%	Taxable supplies including HST
Goods purchased for resale	4.4%	Taxable supplies including HST
1% annual credit	1% of first $30,000	Eligible tax-included supplies / fiscal year (up to $300)

Eligibility (e.g. ~$400,000 taxable-supplies threshold, excluded professions, GST74 election timing) is not validated by this calculator. Certain capital-property ITCs may still be claimable under QM — not modelled here.