Legal fees to purchase property are added to the capital cost of the property. Legal legal fees paid when selling are deducted from your proceeds of disposition when used to calculate capital gain or loss. In short, no the CRA does not consider them a current expense. Election to use CCA is your choice. You do not have use it. If you do decide to depreciate the property (Class 1), there are implications when you sell. I personally don't use it.
from the financial post:
"CCA is an election, meaning that it is the taxpayer’s choice whether or not to use it. The drawback to CCA is that it is recaptured in the year you sell your property, meaning that the historical CCA you’ve taken will be added back on income account to your tax return if you sell the property for anything more than your current un-depreciated capital cost (i.e. the cost of your property less the CCA claimed on prior tax returns)."