What are the so-called "soft costs" that are not directly attributable to the bricks and mortar and labour involved in the building?

In J.H. Kuhlmann v. Canada, 95 D.T.C. 417, at paragraph 11, Bowman J. defined “soft costs” in the following unnumbered paragraph: It is sought here to deduct what are somewhat ambiguously called “soft costs” – a term of some elasticity comprising, I gather, costs not directly attributable to the bricks and mortar and labour involved in creating the building, such as financing costs, legal fees, commissions, carrying costs, municipal taxes, landscaping and similar expenses.