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Legal Fees


You can claim your expenses in any of the following situations:

  • You paid fees for advice or assistance to respond to CRA when they re-viewed your income, deductions, or credits.
  • You paid fees to collect a retiring allowance or pension benefit. However, you can claim only up to the retiring allowance or pension income you re-ceived in the year, minusany part of these amounts transferred to a RRSP plan or RPP.
  • You incurred certain fees to try to make child support payments non-taxable. You cannot claim legal fees you incurred to get a separation or divorce or to establish custody of or visitation arrangements for a child.

If you claim support, you cannot claim legal costs incurred to establish, negoti-ate, or contest the amount of support payments.

You must reduce your claim by any award or reimbursements you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, include that amount in your income for that year.