Outlays and expenses – are amounts
that you incurred to sell a capital property. You can deduct outlays and
expenses from your proceeds of disposition when calculating your capital gain
or loss. You cannot reduce your other income by claiming a deduction for these
outlays and expenses. These types of expenses include fixing-up expenses,
finders' fees, commissions, brokers' fees, surveyors' fees, legal fees,
transfer taxes, and advertising costs.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4037/capital-gains...
