Things
that cost less than a few hundred dollars are usually deducted as expenses.
Some classes even specify a minimum cost – ex: Class 12 & 8 items must be a
minimum of $500.
FYI: Class 6 is buildings, additions or alterations to said
buildings, certain greenhouses and fences. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partners...