recording incorporation costs to match T2 export

In theory you are correct that incorporation cost are an eligible capital expenditure, 75% which is deductible by way of the annual eligible deduction of 7%. However, the 25% you have expensed is not deductible and the annual amount of the deduction usually goes under an amortization expense account.

You will find that most accountants these days write off as an expense the entire cost of incorporation and CRA tends to look the other way.

CRA's GIFI tax codes do not include a line specifically for Elegible Capital Expenditures, and not all Intangilbe Assets are elegible capital expenditures, so it is not possible to map a GL account to a GIFI line to automatically perform the correct amortization for tax purposes.