I paid refer fee to someone for my realtor commission, where can I claim it.

[simmon_lee]

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?

[TurboTaxKim]

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/