Do self employed total purchases during the year include hst?

[jinny54]

is it the net amount of purchases of the year for self employed or amount including hst

[TurboTaxSusan]

If you are not registered to collect GST/HST, then you would include sales tax on your expenses.

If you are registered to collect GST/HST, reduce the amounts of the business expenses you show on form T2125 by the amount of the input tax credit.