In most cases, no, the cost of software subscriptions is not a deductible expense.
BUT, there are a couple of exceptions and you may fall into one of these categories:
If you’re self-employed or earned rental income, subscription office software expenses are considered eligible business/rental deductions.
Commission employees may claim computer software as employment expenses.
As with other employment expenses, have your employer complete and sign a Form T2200, Declaration of Conditions of Employment.
Thanks. I am earning rental income, which expense category shall I file the subscription fee under in T776?
You can use the "other expenses" category under the "Rental Properties" (T776) section, and keep records.