Do you include or exclude sales taxes (Gst/hst and/or pst) in the total amount claimed for business expenses?

If you are registered for GST/HST and claiming input tax credits on your GST/HST return, then don’t add sales tax to your expenses. If you are not registered, then include the sales taxes in your total expenses.

Need more clarification:

Do I include GST on the T2125 for the total cost of the business expense or the subtotal without GST? My subcontracting business earns less than 30K/yr and I do not collect GST from customers.

Examples:

Vehicle Gas - $100.00 subtotal + GST = $113.00 total including GST. Do I enter $100.00 or $113.00?

Phone Data Expense - $50.00 subtotal + GST = $56.50 total including GST. Do I enter $50.00 or $56.50