Yes, you cannot claim the land/property transfer taxes as a rental expense, they are added to the ACB of the property.

From the CRA:

You cannot deduct land transfer taxes you paid when you bought your property. Add these amounts to the cost of the property. 

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/rental-expenses... 

If I'm reporting sale of a principal residence that myself and spouse lived in for all the years we owned it (never a rental), do I still include the lawyer fees, land transfer tax (and in our case GST for new build) in the adjusted cost base?