CA 2028 GST/HST Quick Method
CA 2028 GST/HST Quick Method: simpler than ITC tracking. Remit 1.8%-4.4% of revenue based on province + sector. Eligibility: ≤$400k taxable sales/year.
| GST/HST-inclusive revenue | — |
| Quick Method rate | — |
| 1% first-$30k credit | — |
| Net 2028 remittance | — |
Canada 2028 GST/HST Quick Method offers simplified remittance for small businesses (≤$400,000 taxable sales/year). Apply flat rate (1.8%-10%) to gross GST/HST-inclusive revenue based on province + sector. Avoid Input Tax Credit (ITC) tracking. Plus 1% credit on first $30,000 annual revenue.
When Quick Method Wins
Service businesses with low input costs (consultants, freelancers, designers): typically save 30-50% vs standard method. Retail/wholesale: usually loses — standard method gives full ITC on cost of goods sold. Quick Method elections made by Form GST74. Election binding minimum 1 year.
Province + Sector Matrix
Rates depend on province GST/HST rate + 'place of supply' rules + sector (service vs retail). Ontario service: 8.8%. Atlantic service (HST 15%): 10%. GST-only province service: 3.6%. Same business in different provinces = different remittances.
Annual Quick vs Standard Switch
Switch annually if business model changes. Track actual ITCs occasionally to validate Quick Method savings. Election must apply for full fiscal year — cannot mix Quick + standard mid-year.
Last updated May 2026. Sources: CRA Quick Method.