CRA indicates that a builder’s application fee to a municipality for a zoning bylaw amendment likely is deductible under s. 20(1)(cc)

CRA indicated that an application fee paid to a municipality for a zoning bylaw amendment in order to construct a residential property would likely be deductible pursuant to s. 20(1)(cc), as coming within the scope of an expense “in making any representation.” Conversely, a fee charged by a municipality for a building permit would not be deductible under s. 20(1)(cc) because the costs of obtaining the permit generally would not relate to representation.

Neal Armstrong. Summary of 31 October 2025 Internal T.I. 2025-1067731I7 under s. 20(1)(cc).