On the left-hand side of your screen select theIncometab
Select theEmployment Expensestab
ClickYes
Next, select the bubble that applies to you and then clickContinue
Check off theOther Employment Expensesbox and clickContinue
On the next page, the first line of theOther Expenses pageisAccounting and Legal Fees. You can enter the amount here
When you are done clickContinueat the bottom of the screen to save your information
As a rule, legal fees are deductible just like any other business expense you have paid the fees to earn income. For example, if you operate a small business and you hire a lawyer to draft a contract for you or collect unpaid debts, those fees are deductible. Fees paid for personal reasons, such as a divorce, are not deductible.
For more information please refer to the following Canada Revenue Agency (CRA) article: