The Province of Ontario qualifies rent as paid to a Landlord of a building unit occupied by the renter and property tax paid for a dwelling unit owned by the taxpayer and paid to a municipality or proper government authority. This would seem to exclude condo fees used for maintenance, utilities or management fees.

Well some condos include the cost of some or all utilities  and also administrative and maintenance costs as part of condo fees.  In that case would condo fees not be considered a tax deduction?  22JLB