Okay, backtrack. If the partnership is registered for GST, then the separate partners can claim GST back on the GST 370 for vehicle expenses, and any expenses that you paid personally for the partnership, unless the partnership reimbursed you. In that case, the partnership claims the GST. The accounting fees would normally be paid by the partnership, unless the accountant chose to bill each partner separately for doing your income tax. It is the fact of the partnership that allows for a separate claim for GST.
The CCA is interesting. So I'm thinking that the accountant is basically charging the CCA cost to the partnership as a service, which would make the CCA taxable. Otherwise it would not be. It's legal cost recovery if a bit aggressive. You will need to add the CCA to your spreadsheet, as well.
