It depends. If the websites are primarily used for advertising, you can claim the fees as an advertising expense. Otherwise, you can enter these amounts as “Licenses, Business Taxes or Dues” or in “Other Expenses”.
Just remember to keep a copy of your receipts just in case the CRA asks for them. So if you only have electronic copies, consider saving them to a hard drive or another secure location.
For more information, listed below is the link from CRA regarding Business Expense
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partners...
Thank you for choosing TurboTax.
