Domain Registration Canada

Business Income Tax – how to claim purchase of website as expense?
CANADA – I run an online business under a sole proprietorship and so will include my business expenses along with my personal income tax.
As I am calculating my business expenses for my personal income tax for 2007, I am wondering how do I classify purchasing a website? under what expense does it fall under on my income tax? capital? what about domain registration?
This is considered an Advertising Expense in most cases.
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