I paid a person refer fee (with GST) for part of my realtor commission. I have the person's SIN number. Where can I claim it?
If you paid someone who was not a Realtor and was not a GST/HST Registrant, you should not have paid any GST/HST on this fee. You can claim this as an "Advertising & Promotion" expense on the T2125 - Statement of Business Activities.
Fees paid to another Realtor can be entered as "Subcontracts".
Here's a very informative article from the TaxPerts Group which details Realtor Income & Expense: https://www.taxpertsgroup.ca/our-services/personal-taxation/