Interest Expense & Carrying Charges (Line 221)
Any fees paid for specific advice about your investments or for tracking your income from investments.
Any fees paid for management of your investments, except administration fees paid for your registered retirement savings plan or registered retirement income fund.
Interest you paid to borrow when borrowing to invest for investment income only except if investment income is considered capital gains.
Insurance policy loan interest you paid in 2018 to make income. To claim this amount, the insurance company must complete Form T2210 before your tax return deadline.