Taxes came to GST $1.75 and PST $2.45
Total for the printer itself was $39.20
Then it had an environmental fee of $3.92 ($3.50 before tax, then GST $0.18 & PST $0.25)
Do I enter $39.20 plus the environmental fee?
Just the $39.20?
Just the $35?
Or $35 + environmental fee before tax?
CCA is meant for equipment costing over $500. You can add the printer to office expenses.
As to the GST - Are you required to submit a GST return? ie do you have a GST number? If so, do not include any gst in any of your expenses.
If you are not required to submit a GST return, you include the gst in your expenses.