GST HST Quick Method

by Sharon
(Ottawa, Ontario, Canada)

September 2010 - Please be aware that the original post and some of the comments were made prior to the new place of supply rules that went into effect on May 1, 2010 and before the change in GST/HST rates at July 1, 2010. You may have to adjust the information to comply with the new rules and rates. I have added some HST information to the QuickBooks posting. The Webmaster

Hi there!

I am completeing my very first GST/HST Return using the Quick Method ..... urgh I need help! please!

Is there a site out there that has a line by line example on how to fill this out? I have pulled a GST/HST Return Report from QuickBooks® ... how do I apply that to the QuickMethod?

A BIG thank you in advance for any help you can give.



image of fancy scroll lines






Hi Sharon,

Here is the link to the CRA publication RC4058 that walks you through the Quick Method of Accounting for GST/HST:

http://www.cra-arc.gc.ca/E/pub/gp/rc4058/rc4058-e.html

At the very end of the publication, just before Appendix A, they walk you through a line by line example of how to prepare a GST/HST return using the Quick Method.

Hope this helps you out ... and have a fabulous day! :0)




P.S. For those who want to start or stop using this method, you must file GST74 Election and Revocation of an Election to use the Quick Method of Accounting with CRA.

I give an overview of the Quick Method in my chat on HST GST Registration | Alternate Filing Methods. Follow the link to The GST HST Quick Method Rates to see how the calculation works and what rate you should be using.


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Mar 26, 2010
QuickBooks and The Quick Method of Filing GST/HST
by: Lakeshore Bookkeeping Services

Please note the information presented in this example is for Ontario prior to the new rules and rates. The Webmaster September 2010

There was another part of the question I didn't answer initially ... as I needed to do a bit of research.

Gary Timmons, CA discusses how to calculate and record the Quick Method using QuickBooks on his website.

Mr. Timmons explains that Quick method users do not claim ITC on expenses ... but a percentage of the GST collected instead. The exception is capital asset purchases ... where you are allowed to claim the GST paid for furniture, computers and equipment.

Here are his instructions (italics are word for word from his site).

1. Complete the return as you would a regular return. His website explains how to do that.

2. Then book the Quick method adjustment as follows:

Calculate the portion of GST that you keep by multiplying line 103 (I think this should be line 101 your sales figure) by 2.4%. This is the adjustment amount. My note - you need to adjust the 2.4% rate to your rate which may be different but the amount is basically sales x 5% (line 103) - sales x (your quick rate) (line 105) = adjustment amount (line 104) plus any credit adjustment you are allowed (line 107).

Edited September 2010 to add: I'm guessing the 2.4% Ontario adjustment rate is calculated as follows - (5% - 3.6% + 1% credit = 2.4%) so if you are using this after July 1, 2010 the calculation would be (13% - 8.8% + 1% credit if it applies = 5.2%). If you are following CRA's instructions, the 1% credit should be reported on line 107 not line 104 so you may want to adjust these instructions to accommodate that.

Click on the Sales Tax Line 103, click the Adjust Line 103 box

  • Adjustment date = reporting period end date

  • The tax agency is Receiver General

  • Sales tax item is GST On Sales ... After June 30, 2010 this would now be HST On Sales

  • Adjustment account is GST simplified ... After June 30, 2010 this would now be a revenue account called HST Quick Method

  • Enter adjustment amount (must be a positive number)

  • Ensure 'Decrease Sales Tax Line is selected'

  • Memo is GST Simplified revenue ... After June 30, 2010 the memo would say HST Quick Method revenue


  • Mr. Timmons next reminder was that once your total sales are over $30,000 you get to keep an additional $300 each year. To enter this adjustment, he again recommends Press the adjust box beside GST collected a second time and enter $300 (once per year). See Taxteller's notes below and my note above about reporting this on line 107.

    You can find his simple instructions on how to complete the actual CRA GST form GST34-2 E here:

    http://www.gtimmons.com/resources/corporations/government/goods.html#tqm




    Resources used for this post: Website www.gtimmons.com


    Mar 28, 2010
    Thank You
    by: Sharon

    Lake,

    You are absolutely awesome! Wow, thank you so much.

    My forte is Payroll actually so when it comes to bookkeeping I am still unsure of some things. Your website and quick responses make my learning curves easier and so much enjoyable.

    A big thank you.

    Apr 05, 2010
    Bookkeeping Entries for GST/HST
    by: Lakeshore Bookkeeping Services

    I am including a link on where -- how to record the bookkeeping entries for GST/HST -- is found on this site ... just in case it is useful to anyone.

    It is located in a sidebar chat found in "The System" section titled Small Business Bookkeeping and Accounting Software.

    It covers:
    • the bookkeeping entry when you file your report;
    • the bookkeeping entry when you make your payment to the CRA; and
    • the bookkeeping entry when you receive a refund from CRA.

    Apr 08, 2010
    1% Quick Method Eligibility
    by: TAXTELLER

    If you are filing quarterly - you can claim 1% credit on your sales up to $30K

    Ex
    Acme Shoe Polishers
    First Quarter Sales w GST included $9500.00 x amt by 3.6 $342.00 then x $9500.00 x 1% 95.00

    First Quarter = 342.00 less 95.00 = 247.00 payable


    You do this on each Reporting Period for amounts running in total to the limit of $30,000.00

    Then you will only calculate amts by 3.6

    Apr 13, 2010
    HST in July 2010
    by: Anonymous

    So how would you figure out the new HST in BC as right now we have 7 percent PST and 5 percent GST?

    The 3.6 percent quick rate doesn't work for BC HST???


    Apr 13, 2010
    BC HST Quick Rates
    by: Lakeshore Bookkeeping Services

    As far as I know, the Quick Rates for BC HST have not been announced yet.

    You may be interested in a January 2010 article by Ron Osborne published on The Province website.

    It explains that place of supply rules have increased the complexity of using the Quick Method so that registrants will be allowed to elect to stop using it effective June 30th. Once the election is made, HST registrants will revert to calculating their HST in the ordinary, less complex method of tracking their ITCs while doing their bookkeeping.

    Here is the link to the article:

    http://www.theprovince.com/business/HST/
    currently+calculate+submit+based+Quick+Method+accounting+
    What+will+percentages+with/2464407/story.html

    May 01, 2010
    Apply to contracts?
    by: Sole P

    If I did a small service contract for the Fed Gov't as an sole proprietor (~$20,000), do I submit the full GST, or can I claim the 1%?

    thanks
    SP

    May 01, 2010
    Government Organizations Are Exempt
    by: Bookkeeping Essentials

    Hi S.P.

    I am confused by your question ... but it's probably because I don't use the Quick Method ... and don't have any government contracts ... so please verify anything I suggest here. ;0)

    I thought government organizations were exempt from GST and therefore you wouldn't charge it when invoicing them ... which means you don't collect it.

    I also thought the Quick Method was only available to small businesses with taxable sales and supplies ... including zero-rated supplies ... of less than $200,000. This excludes exempt sales and services.

    If you don't collect it, I am fairly certain the exempt sales would not qualify for the 1% credit ... and if all your sales are exempt, it may mean you are not eligible to use the Quick Method of Accounting.

    In CRA publication, RC4058 Quick Method of Accounting for GST/HST, it states that "if you make a supply of a good or a service that is not eligible and you charge 5% GST, you have to report the full amount of tax charged instead of using a remittance rate." This means you have to make an accounting as if the election for the Quick Method was not in place.

    However, if your contract calls for you to charge GST, then I assume you would be eligible for the 1% credit if you file using the Quick Method of Accounting for GST/HST.

    I do know from visiting the CRA website that "certain businesses cannot use the Quick Method of accounting, some of which are:

    accountants or bookkeepers;
    financial consultants;
    lawyers (or law offices);
    actuaries;
    notaries public;
    listed financial institutions;
    audit services; or
    tax return preparation services or tax consultants."

    Perhaps other bookkeepers who visit this site would know with more certainty than me ... and one or more would be kind enough to post here with what they know. :0)

    Your other option would be to give CRA a call.

    I am always puzzled as to why businesses choose the Quick Method ... because it always seems to me it is more complex with all of its rules than just doing a regular accounting of GST/HST by tracking your input tax credits ... but maybe that is just me.

    May 01, 2010
    GST Quick Method
    by: Anonymous

    Thanks for the reply. For clarification, it was a service contract (data crunching) and GST had to be, and was charged.

    Best if I call CRA to clarify.


    Jul 02, 2010
    Remittance Rates Using the Quick Method of Accounting
    by: Bookkeeping Essentials

    GST/HST remittance rates for business registrants using the Quick Method of Accounting have been released by the Department of Finance. It includes the GST/HST rates for the Quick Method in BC and Nova Scotia effective July 1, 2010.

    You can find it at on the Department of Finance website at Publications and reports > Harmonized Sales Tax Rules for Financial Institutions, Interment Rights and Streamlined Accounting Methods in the document called HARMONIZED SALES TAX RULES FOR FINANCIAL INSTITUTIONS, INTERMENT RIGHTS AND STREAMLINED ACCOUNTING METHODS. Go to Appendix A for the rate table for all provinces.

    My Quick Method rates table will be updated shortly.

    Jul 03, 2010
    Sales To Government
    by: Bookkeeping Essentials

    As of July 1, 2010, under HST, sales to provincial government are no longer exempt.

    They will now pay the HST upfront on all their purchases ... and claim a rebate for the eligible HST amounts.

    Businesses will no longer have to separate government purchases.

    Also note that foreign representatives are not exempt from paying GST/HST. You must invoice and collect it from them ... even if they show you a diplomatic ID card.

    Aug 15, 2010
    Quick Method net proceeds - taxable income?
    by: Wayne

    I use the Quick method to account for GST. At the end of the year after I pay the GST owing, I end up with a net gain, or "cash in the bank".

    Is this "cash in the bank" considered taxable income?

    Thanks,

    Wayne

    Aug 15, 2010
    Quick Method ITC Refunds
    by: Bookkeeping Essentials

    Hi Wayne,

    If the net gain or "cash in the bank" you are referring to is related to the net profit from your business ... then it is taxable.

    You report this on Schedule T2125 of your T1 (personal tax return) if you are a sole proprietor.

    I have a series of articles in The Tax section on what deductions are available to the sole proprietor.


    Aug 24, 2010
    Quick Method net proceeds - taxable income?
    by: Anonymous

    Thanks. This helps as I was puzzled as to how it is all meant to work and I think I understand now - correct me if I am wrong:

    If not using the QM, I owe all GST payable after subtracting all GST paid on expenses. Net to my company is zero.

    With QM, I do not track individual GST on my expenses and after calculations I end up with an amount in my GST payable that stays in my company. The purpose of this amount is to 'compensate' for the GST that I paid on my operating expenses but did not claim as ITC.

    Essentially I am deducting GST paid on expenses from my income. And when I include as income the amount that the QM calcuations leave in my company (GST Payable), then 'ideally' it would be a wash.

    If not a wash, it should be a small amount either way.

    If it is a large amount to my detriment, then I should stop using the QM. If it is a small gain, then it is taxable income.

    Does that about sum it up right?

    Wayne

    Aug 24, 2010
    The GST HST Quick Method (QM)
    by: Bookkeeping-Essentials

    Hi Wayne,

    I'm going to chat about some stuff ... then I'll respond to your post. FYI-I have never used the QM. It just seems more complicated than tracking the actual tax.

    Referring back to "cash in the bank" ... keep in mind there is a difference between net profit (loss) and cashflow. As a small business owner, you are taxed on net profit NOT cashflow.

    Generally, most small businesses will pay less tax in total if they are GST HST registrants because they can claim their input tax credits (ITCs) ... making the GST HST neutral to small businesses.


    To answer your questions:

    If not using the QM, I owe all GST payable after subtracting all GST paid on expenses. Yes

    Net to my company is zero. The GST should have no effect on your income statement. It is normally tracked on a balance sheet as a liability. I assume small businesses choose the QM because they don't keep up with their bookkeeping. So a QM "income statement" will include GST collected on sales and GST paid on purchases. Any GST amounts reported on line 105 or line 108 during the tax year are backed out of the T2125 figures ... in effect removing the GST already reported.

    With QM, I do not track individual GST on my expenses. Yes that is my understanding.

    ... after calculations I end up with an amount in GST payable that stays in my company. The amount remaining in the account after GST owing is paid to CRA should be a debit ... but yes. This amount represents the ITCs reported and returned to you on your GST return.

    The purpose of this amount is to 'compensate' for the GST that I paid on my operating expenses but did not claim as ITC.Yes, the amount represents the inferred ITCs determined using the QM. It is not taxable as it a recovery of tax paid on purchases.

    Essentially I am deducting GST paid on expenses from my income. When I include as income the amount the QM calcuations leave in my company (GST Payable), 'ideally' it would be a wash. If not a wash, it s/b a small amount either way. If it is a large amount to my detriment, then I should stop using the QM. If it is a small gain, then it is taxable income. You may leave some ITCs on the table when you use the QM because it is estimating your ITCs. You will never receive a GST refund using this method. In theory, you are right it is a wash. However, depending on your business, it may not be. The GST paid on purchases that was recovered when you filed your GST return is not taxable income. It is a recovery of tax paid. This is why GST is a "better" tax than PST ... it is tax neutral to businesses because unlike PST, GST removes tax cascading and double taxation.

    Aug 25, 2010
    Quick Method net proceeds - taxable income?
    by: Wayne

    Thank you very much for your detailed comments!

    Sep 24, 2010
    Hst Quick Method Rate for BC
    by: Anonymous

    As to the person who wrote in Apr 13, 2010
    HST in July 2010
    by: Anonymous...

    So how would you figure out the new HST in BC as right now we have 7 percent PST and 5 percent GST?

    The 3.6 percent quick rate doesn't work for BC HST???

    I still don't know what my rate is and it's Sept 24 2010. I called HST cra today but the phone number (on the web site and on the form is the same phone number) is out of order. Anyone know the answer?

    I calculated it should be around 8.64%. But around is not accurate.

    Thanks

    Sep 24, 2010
    BC Quick Method Rates
    by: Bookkeeping Essentials

    Check out the July 2, 2010 post.

    Click here to find the BC Quick Method rates.

    Make sure you read the information on the new place of supply rules (page up from the above link) to see if the new rules affect you ... as it may affect the rate or rates you report.


    Jan 13, 2011
    ONT GST / HST transition return
    by: Anonymous

    How to prepare GST/HST return in Ontario for services (3.6% remittance rate before HST, and 8.8% after).

    Lets say that in 1st 6 months was $50,000 total sales, include GST; and last 6 months $50,000 total sales, include HST.

    Please correct me if I am wrong:

    <101> = $100,000 (gross sales include GST and HST)

    <103>=$50,000*3.6%+$50,000*8.8%=$6,200

    <107>=$30,000*1%=$300

    <109> Net tax = $5,900

    Thank you in advance

    Jan 13, 2011
    Sorry Can't Say
    by: Lake

    Sorry I can't say if you are right or wrong.

    The calculation you present looks okay but I have no idea if you have followed the new place of supply rules that came into effect on May 1, 2010.

    If you have sales outside your province, the Quick Method is not "quick". You need to track each Quick Method rate group. From your calculation, it looks like all your sales are for service not product (as you said) and all services were to Ontario residents which infers you had no out-of-province customers.

    I also can't tell if you followed the transitional rules in effect for May 1 to June 20, 2010. Some of the sales during this period may attract HST not GST.

    I need to say again to my visitors ... I have never filed a Quick Method return so if you are not sure you have done this correctly, check with CRA or your accountant. I find it is much simpler to do your books on a regular basis and track the actual track .






    P.S. I would like to remind you there is a difference between information and advice. The general information provided in this post or on my site should not be construed as advice. You should not act or rely on this information without engaging professional advice specific to your situation prior to using this site content for any reason whatsoever.

    Jan 13, 2011
    ONT GST / HST transition return
    by: Anonymous

    Thank you very much.

    Yes, you correct: services only in Ontario, and transition rules are respected (when "invoice" issued before July 1, but money arrrived after, etc).

    Thank you again for quick post.

    Regards,
    V.

    Jan 13, 2011
    Quick Method BC hst accounting
    by: Anonymous

    Easy Quick Method: 12% hst collected 8.3% for this goes to goverment (-1% on the first 30000.00)
    say you did 100000 (a year)/ 4= 25000per month
    first 3 month period: 25000x12%hst(charged)=3000+25000=28000=Revenue.

    28000x7.3%=2044 your would send for hst
    2nd 3 mon period: 30000-28000=2000x7.3%= $146
    28000-2000=26000x8.3%=$2158+143=2304to be sent for hst.
    3rd and 4th are the same.28000x8.3%=2324 for the 3rd and 2324 for the 4th period.
    Year end income statement:
    Revenue(for the year):$1012000
    Expense:
    Hst: (2044+2304+2324+2324=)$8996

    All expenses gas,office,etc you use the full amount+hst for the expense.

    Of course any large items you have bought that would go on your capital cost allowance you get the full Hst back.
    Hope this help someone out there!!



    Jan 14, 2011
    Not Sure Your Rate Is Correct
    by: Lake

    Thanks so much for your example. I'm not sure your 8.3% rate is correct. Did you mean 8.2%?

    Anonymous's example (and CRA's) shows that on your sales line you include your GST/HST collected just like our previous poster did.

    I think you are also saying the GST or HST rate in effect for your province or territory at the end of each tax year is applied to the whole year. If that is true, do you have a reference from a CRA publication I could use as this makes a big difference in the amount to be refunded?

    For more explanation, visitors can see CRA's examples in publication RC4058 Quick Method of Accounting for GST/HST.

    Feb 01, 2011
    1 Percent Credit
    by: Anonymous

    I never knew about the 1 percent credit on the first $30,000! Can I collect for previous years?

    Apr 14, 2011
    1% credit if I make less than 30k
    by: GW

    Can we claim part of the 1% gst/hst credit if we make less than 30k total? Thanks very much!



    image of fancy scroll lines



    Yes.

    Apr 17, 2011
    GST/HST Adjustment/Refund
    by: Salman

    Hi,

    I am looking for help to get a GST/HSTrefund or how to adjust my GST returns for my corporation.

    Let me explain to you first.

    I opened a corporation account with CRA in 2009 Nov and I filed GST/HST using regular method for three (3) quarters.

    1. Nov to Dec 2009 Paid GST Using Regular Method.
    2. Jan to Mar 2010 Paid GST Using Regular Method.
    3. Apr to Jun 2010 Paid GST Using Regular Method.

    Note: I paid all the GST to CRA without deducting a cent. (e.g I made sale of 10,000 and GST was collected $500 whereby I paid CRA the full $500 without deducting input tax credits).

    And now I am usiing Quick Method since the opening of my business.

    I spoke to CRA and they said, "You overpaid and you have to file an amendment".

    Does anyone have experience on how to file an amendment and get the money that CRA owes me?

    Thanks
    SK

    Apr 17, 2011
    Amending a GST/HST Return
    by: Lake

    Hi Salman,

    To amend a prior period GST/HST return, you must submit your requested changes in writing to CRA.

    CRA does not owe you any money if you were the one who didn't file your return properly ... I would say it is more correct to say "You left money on the table" by incorrectly filing your paperwork.

    However, you are eligible for input tax credits ... but you have to inform CRA what those input tax credits are.

    Normally you would have done this on line 108 of each GST/HST return. See how you should have completed your return here.

    Usually, you have up to four years to claim an input tax credit. Minor adjustments are done on the following GST/HST return on line 104 or line 107 ... whichever is appropriate.

    I am confused when you say, "Now I am using Quick Method since the opening of my business." That isn't possible if you filed three returns using the regular method ... also you have to make an election to begin using or ceasing to use the Quick Method of Accounting for GST/HST.




    P.S. I would like to remind you there is a difference between information and advice. The general information provided in this post or on my site should not be construed as advice. You should not act or rely on this information without engaging professional advice specific to your situation prior to using this site content for any reason whatsoever.

    Apr 17, 2011
    GST/HST
    by: Anonymous

    Hello Lake,

    Yes, my accountant filed an election to change GST/HST from the regular method to quick method.

    Now, I have to submit my Jul-Sept and Oct-Dec 2010 HST returns. Can I adjust the amount there?

    P.S. I am not getting any help from accountant.




    Thanks
    Salman Khan

    Apr 17, 2011
    Missing ITCs
    by: Lake

    Salmon,

    As you missed all of your ITCs for three reporting periods, my choice would be to re-do the returns properly. Clearly mark AMENDED on them.

    Then write a letter to CRA explaining the problem with the amended returns attached to the letter.

    To do this, you are going to need to bring your books up to date ensuring you are tracking the tax. To track the tax, you will need all your receipts and proofs of payment ... pay particular attention to the section on "What is not a legitimate receipt" which follows the link above.

    If you can't or don't want to do this ... and your accountant doesn't offer bookkeeping as a service, then hire a bookkeeper to bring your books up to date so you can file the amended returns.

    This is just my opinion.

    Apr 25, 2011
    Is it the same rate for entire year?
    by: Anonymous

    What about a GST/HST return filed on annual basis?

    Do we use a flat rate for the entire year 2010, or do we need to use one rate for Jan - Jun and a different rate for July - Dec?

    Dec 14, 2011
    GST HST Quick Method
    by: Lingham, Toronto, Canada

    I use the GST/HST Quick Method to file my sales tax return. For corporate tax purposes, how do I:

    1. Record expenses - should it include HST or not?

    2. Record the remaining portion of the sales tax that is not remitted to CRA - For example, I collect $130.00 in HST and forward 89.44 to CRA. $40.56 is the difference (130.00-89.44=40.56)?

    I have called the Canada Revenue Agency but they don't have proper answer. Every agent gives me a different answer.

    If anyone has experience with the GST/HST Quick Method, please let me know.

    Thanks.



    section divider



    Hi Lingham,

    I want to start by saying I have never used this method of reporting sales tax.

    1. As you can't claim ITCs, this would suggest to me that you report your expenses either including the tax OR create an expense account called Sales Tax so you can track it separately to determine if this method of reporting is costing you money.

    2. It is my understanding that you would record the amount of GST/HST collected that does not need to be to remitted to Other Revenue or Sales Tax Revenue or something similar.

    You will find other information on how to report using this method in the above posts.

    Feb 26, 2012
    Quick Method ITC Taxed
    by: Anonymous

    Hi can someone help me with following?

    For Professional Or Business Return 2011 following is in Part 2/3 income states:

    "(For those using the Quick Method):

    GST/HST collected MINUS (Sales + GST/HST collected) multiplied by Quick Method remittance rate".

    ADD to Gross Income.

    The above means that the ITC calculated by Quick Method is added to my total Income and Taxed. How can they tax me on ITC which is actually my expense?



    section divider



    Take a look at the equation again. They are saying the portion of the GST/HST you collected on sales but did not have to remit is taxable income.

    Jul 11, 2014
    GST/HST Quick Method
    by: Daniela

    I opened my corporation back in Nov 2006 (IT consulting). My accountant sent an election to use the Quick Method to CRA (I have a copy of that request) on Nov 10 2006. Over the next 7 years I reported quarterly my GSH/HST using the Quick Method. I had times when I was receiving a credit from CRA as I overpaid (my returns are marked as: processed –no notice; assessed; reassessed). On June 13 CRA sent me a letter asking if I am using Quick method as they have no evidence of GST74 election on my file.

    I went back to 2006/2007 and was not able to find any letter from CRA that acknowledged they received the election filed by my accountant. I did find the invoice where my accountant charged me $450 for filing all the elections with CRA. I called CRA, explained that I am using Quick Method since inception and they processed my returned and mark it as "Adjusted - no notice".

    I also called CRA to inquire about why my election is not on my file and they asked me to send a new election dated July 01, 2014!! that makes me passible to pay GST different for all these passing years. What would you recommend to do next?

    I changed my accountant in 2008, and while she sent me a copy of the election filed back in 2006, she is no longer responding to my emails.

    Please let me know what should I do next , as I the last thing I want to do is to fill a new election w July 1, 2014. Thank you.



    section divider



    You need to speak with your current accountant. I would also send CRA the copy of the election filed by your accountant in 2006.

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