You can not deduct legal fees from buying a rental property. However, you can add it to the cost of land and building.
According to CRA, "You can deduct fees for legal services to prepare leases or collect overdue rents. If you incur legal fees to buy your rental property, you cannot deduct them from your gross rental income (line 8299). Instead, divide the fees between land and building and add them to their respective cost."
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