When entering UCC , can I simple add class 6 capital cost items of less than one dollar together and make a single entry or can I simply drop them from my filing?

[TurboTaxSusan]

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...