For GST/HST registrants and those close to registering
Updated October 31, 2026
GST/HST returns for sole proprietors, Quick Method or regular
NorthOS tracks the GST/HST you charge and pay, watches your sales against the $30,000 small supplier threshold, and works out what you owe under the method you elected: the Quick Method, or the regular method with input tax credits. It never picks a method for you.
How it works
Step 1
Get your transactions in
Connect a bank account, scan receipts or import a CSV. Each row carries the GST/HST charged or paid, read from the receipt or invoice.
Step 2
Tell NorthOS your method
Quick Method or regular. Until you choose, NorthOS asks you to choose instead of showing a figure.
Step 3
File and pay
Your dashboard shows what to set aside for the period, the Calendar shows the due date for your filing frequency, and the return worksheet lays out the figures to enter.
Before you register: the $30,000 threshold
You do not have to register while your taxable sales stay at $30,000 or less in any single calendar quarter and over the last four consecutive quarters (CRA RC4022, p.12). NorthOS adds up your sales both ways, so you see a big quarter coming instead of finding out after it.
Some businesses register from their first sale whatever their revenue, such as taxi and commercial ride-share drivers (RC4022, p.12).
Quick Method or regular, your choice
With the regular method you remit the tax you charged minus the input tax credits on your business purchases. With the Quick Method you remit a set percentage of your sales including tax, keep credits only on capital purchases, and get a 1% credit on the first $30,000 of eligible sales each year (CRA RC4058, p.11).
The election is yours to make with the CRA on Form GST74 (RC4058, p.6), so NorthOS does not assume one. Not every business may use the Quick Method, and our Quick Method calculator compares the two for your province.
One return, even with several businesses
A sole proprietor files one GST/HST return for all of their businesses. If you run more than one business in NorthOS, the combined return worksheet adds them together and claims the Quick Method 1% credit once, not once per business.
What the CRA requires
You are a small supplier, and do not have to register, while your taxable supplies are $30,000 or less in any single calendar quarter and in the last four consecutive calendar quarters (taxi and commercial ride-share drivers excepted).
Source: CRA RC4022 (2025), p.12
The Quick Method is open to businesses whose annual worldwide taxable supplies, with those of associates and including GST/HST, are not more than $400,000.
Source: CRA RC4058 (2025), p.5-6
Persons who provide bookkeeping, financial consulting, tax consulting or tax return preparation services, and those who provide legal, accounting or actuarial services in a professional practice, cannot use the Quick Method.
Source: CRA RC4058 (2025), p.6
Quick Method users get a credit of 1% on the first $30,000 of revenue from eligible supplies in each fiscal year.
Source: CRA RC4058 (2025), p.11
In Québec, Revenu Québec administers the GST/HST in Québec, and the Quick Method is elected with Revenu Québec on form FP-2074-V.
Source: Revenu Québec IN-203-V (2026-03), p.12-13 and p.37
Frequently asked questions
When do I have to register for GST/HST?
When your taxable sales go over $30,000 in a single calendar quarter or over the last four consecutive quarters, with exceptions such as taxi and ride-share drivers, who register from their first fare (CRA RC4022, p.12). NorthOS tracks both measures for you.
Should I use the Quick Method or the regular method?
It depends on how much GST/HST you pay on business expenses compared with your sales. The Quick Method usually suits service businesses with low expenses; the regular method suits businesses with large taxable purchases. Use our Quick Method calculator to compare both for your province, then elect with Form GST74 if the Quick Method wins.
Does NorthOS choose the GST method for me?
No. The method is an election you make with the CRA (or Revenu Québec in Québec), so NorthOS asks which one you elected and shows no remittance figure until you answer.
Does NorthOS file my GST/HST return?
No. NorthOS works out the figures and lays them out by return line, and you file through the CRA (or Revenu Québec in Québec) yourself or through your accountant.
I run two businesses. Do I file two GST/HST returns?
No. A sole proprietor has one GST/HST registration and files one return covering every business. NorthOS combines your businesses into one return worksheet and claims the Quick Method 1% credit once.