[depassp]

I am running the Smith Manoevre and have claimed opening/appraisal fees on line 22100. I have not been audited/bothered about it by the CRA.

If you go to the source:

Line 22100 – Carrying charges, interest expenses and other expenses - Canada.ca

Claim certain carrying charges and interest paid to earn income from investments. Note: Line 22100 was line 221 before tax year 2019.

www.canada.ca

Claim the following carrying charges and interest that you paid to earn income from investments:

• fees to manage or take care of your investments

Appraisal fee was necessary to open the HELOC which is being used to take care of your investments.