What are other purchasing costs. Is HST a cost?

[durkeemk]

The HST would be on materials

[TurboTaxJared]

Is your question related to inventory? If so, is it for merchandise purchased for resale or raw materials purchased for use in a building or manufacturing process? Or, is it for finished, manufactured, or constructed goods?

[durkeemk]

Yes it is related to merchandise purchased  (work books used for teaching) each participant receives one. I am not big enough to have an HST number

[TurboTaxJared]

Still need a bit more specific information. Are these books you purchased for your own use? Or, do you buy books to give to your students who take your courses/training?

[durkeemk]

They are books to give to the students for their use and they keep them

[TurboTaxJared]

Since you are not an HST registrant, you can include the HST with the purchase price of the materials as a business expense. 

[durkeemk]

Thank you