Final answer:
In Canada, mortgage interest on your personal residence is not typically a legitimate tax deduction. Union dues, RRSP contributions, and the cost of some investment advice are generally recognized as legitimate tax deductions.
Step-by-step explanation:
The legitimate tax deduction in Canada that is not typically available is A) Mortgage interest on your home. In Canada, the interest paid on a personal mortgage for your primary residence is not typically deductible on your personal tax return. However, there are exceptions, such as when you are using part of your home for business purposes and are claiming business-use-of-home expenses. On the other hand, B) Union dues, C) RRSP contributions, and D) The cost of some investment advice are generally recognized as legitimate tax deductions.
Union dues are deductible because they are amounts paid for membership in a trade union or association of public servants. RRSP contributions are deductible up to certain limits as they are considered contributions to a retirement savings plan, which the government incentivizes for future retiree income security. Lastly, the cost of some investment advice can often be deducted, especially if it relates to earning investment income.