Sales Taxes ->GST/HST -> Are GST/HST costs tax deductible?

I am not registered to collect GST/HST - are my GST/HST costs tax deductible?

If your business is not registered to collect GST, then you will not be able to claim any input tax credits to get a refund of the GST you pay.  However, you can deduct the GST for income tax purposes, as part of the cost of the item you have purchased.

For income tax purposes, the cost of an item will include the purchase price + GST + provincial retail sales tax.

When the item you have purchased is a fixed asset such as an automobile, then the cost including taxes is the amount to record as the cost of that item.  You will able to claim capital cost allowance on this amount.  

If the item purchased is an expense, then the cost including taxes will be recorded as the expense.