As per the Canada Revenue Agency (CRA), the definition of Professional Fees (Which includes legal and accounting fees) are:
Fees you incurred for external professional advice or services, including consulting fees. Accounting and legal fees are included; which is anything that provides advice and help with keeping your records and fees you incur for preparing and filing your income tax and GST/HST returns.
Note: You cannot deduct legal and other fees you incur to buy a capital property, such as a boat or fishing material. Instead add these fees to the cost of the property.
For more information, check out: Canada Revenue Agency (CRA) - Professional Fees
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