Yes, you can deduct this legal fee as it meets the criteria of being paid to legal professionals to represent you to object to (or appeal) an assessment or decision under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan (CPP), or Quebec Pension Plan (QPP).
feesthat you paid to collect (or establish a right to) a retiring allowance or pension benefit. You can claim only up to the retiring allowance or pension income you received in the year minus any part of these amounts transferred to a registered retirement savings plan (RRSP) or registered pension plan (RRP). You can carry forward the legal fees you cannot claim in the year for up to seven years.
More related informationcan be seen in theCanada Revenue Agency linkLegal fees.