Whether your business makes more than $30,000 or not is not the issue specifically.  Is your business registered for GST/HST and do you have a business number ending in RTxxxx?

If so, you are required to charge the appropriate GST/HST on all sales and you are allowed to claimed the GST/HST paid.  Your advisor is correct, you don't have to claim any sales tax that you pay but seriously, why wouldn't you?

The only logical answer I can come up with for your advisor's statement is that you are not registered but then she would tell you that you are not allowed to charge or claim it, so don't record it.  Just record the whole amount paid as the expense without breaking out the sales tax separately and don't put it on your customer invoices.

If you are not registered, you are not allowed to charge or claim what was paid, it's not a choice.

However, if you do make more than $30,000 in a quarter/4 quarters at any point, then you are required to register, then charge the sales tax to your customers where applicable.

If you are registered and you choose not to claim your ITC's, I would suggest you have way too much money in your bank account and you can pass some along my way if you like :) assuming you are the owner.

Daria2016 said:

Do I have to record sales taxes paid by business if I don't collect them at the end of the year(business currently makes  less then 30,000 per quarter)?

I'm not really sure if I understand this.  Why would you collect taxes you paid to other businesses?  If you are registered, it is irrelevant whether you collect the GST/HST charged to your customers.  The CRA still wants you to pay them when appropriate.

Hope this helps