Challah, my son is 6, in Grade 2, and his arithmetic is pretty much ok. I found that his addition came easily, and then he was battling with subtraction - so I got him to write out the numbers, one above the other, and then work the subtraction(s) one column at a time.
At first, I made sure that the larger number was larger in both digits (i.e. 25 minus 14, rather than 25 minus 19), and when he was comfortable with that, I showed him how to 'borrow' from the next largest column.
It took literally a day.
When he grasped it, it was like a light was shining through his eyes - and I had to take his paper and pencil away so he could have supper!
The next day the other kids in his class battled for hours on their subtraction, and he finished it all in 30 minutes - they all wanted the teacher to show them HIS way...
Just start simple - 9 minus 5, for instance, and slowly work it up into the teens and beyond - once he's grasped the fundamentals and learns to stick to the columns, he's 90% of the way there. And when he learns to 'borrow' he's mastered the art.
Clever kids need to actually SEE the problem and UNDERSTAND it, and then they can solve it. They don't take kindly to learning the way schools teach nowadays - where they're given a method and told to apply it, no questions asked. They really don't like that, and will subconciously resist it until they can actually understand WHY things are done a certain way. It really comes down to having a good teacher - and there aren't many of those left any more, so YOU have to do the job...
Remember this: the most powerful computers in the world can ONLY add. They cannot divide or multiply, and they manage subtraction by adding the 'negative' value of the number. Multiplication is nothing but repetitive adding, and division simply repetitive subtraction. So once your child can add, the rest is right there within his grasp - you just need to find a way for him to see it and feel happy using it...