Self-employed

For finished, manufactured, or constructed goods, you can include the following in the cost:

- Cost of raw materials used

- Cost of labour directly used to make the item

- Reasonable share of overhead costs

For raw materials purchased for use in a building or manufacturing process, you can include the following in the cost:

- Invoice cost

- Customs and non-refundable excise tax

- Transportation costs

- Storage costs (where significant)