As per CRA, you can deduct certain fees you incur when you get a loan to buy or improve your business property. You deduct these fees over a period of five years, regardless of the term of your loan. Deduct 20% (100% divided by five years equals 20%) in the current tax year and 20% in each of the next four years. The 20% limit is reduced proportionally for fiscal periods of less than 12 months.

For your specific question, we suggest you to contact CRA. Here is the link to contact them:

Contact the Canada Revenue Agency (CRA)
 

Thank you for choosing TurboTax.