carrying charges/tax prep fees deduction

[birder]

In 2011 I paid a tax preparer for three years' IRS returns to get current. The fees for this would presumably be deductible on the following year's IRS return (though with no tax owing each year, they're no use there.)
What I'm wondering is whether these fees would also have been deductible on my CRA return (where i had paid plenty of tax) for the year I incurred them? I never thought to claim them on my CRA return, and I'd have to file an amended return for that year to claim them.
Or can tax prep fees only be deducted on the return of the country whose returns led to the expense?

[nelsona]

I would claim them.

[JGCA]

Be carefull, in the US tax prep fees are deductible as an itemized deduction assuming you do get any deduction vs statndard deduction. In Canada NO tax prep fees are deductible as carrying charges if they do not relate to business or investment income recordkeeping or filings the cost of personal tax prep fdees will not be allowed in Canada at all.

[nelsona]

Since he was filing "catch-up" IRS, I'm going to assume there was investements.
But, as JG says, if they are eligible, then you can claim them, even if it was for previous years, and for US tax prep.