Canada How do you post input tax with regard to prepaid expenses?

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Let's say I prepay for an expense E1 costing me $100 plus $10 in sales tax. Does the total amount of $110 go into the Prepaid E1 account, and then at the time the expense is realized $100 goes in the E1 expense account and $10 in the Input Tax account? Or, does $100 go in the Prepaid E1 account and $10 go into some other account? If the later case, what do you call the account in which the $10 goes into?