These fees can be claimed on your tax return on Line 22100—Carrying Charges and Interest Expenses. Eligible expenses may include legal fees for support payments, fees for preparing your income tax return and management fees for your investments if you qualify
In a tax office, generally fees, and accounting expenses are put under carrying charges, and interest is left specifically for interest charges.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/221/menu-eng.html
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