Adoption Expense Credit

Are your expenses eligible?

Eligible adoption expenses you can claim are:

  • fees paid to an adoption agency licensed by a provincial or territorial government;
  • court costs and legal and administrative expenses related to an adoption order for the child;
  • reasonable and necessary travel and living expenses of the child and the adoptive parents;
  • document translation fees;
  • mandatory fees paid to a foreign institution;
  • mandatory expenses paid for the child’s immigration; and
  • any other reasonable expenses related to the adoption required by a provincial or territorial government or an adoption agency licensed by a provincial or territorial government.

Did your expenses happen during the adoption period?

The adoption period:

  • begins at the earliest of the following dates:
    • when an application is made for registration with a provincial or territorial ministry responsible for adoption (or with an adoption agency licensed by a provincial or territorial government); or
    • when an application related to the adoption is made to a Canadian court; and
  • ends at the latest of the following dates:
    • when an adoption order is issued by, or recognized by, a government in Canada for that child; or
    • when the child first begins to live permanently with you.

Completing your tax return

On line 313 of your Schedule 1, Federal Tax, enter the amount of eligible adoption expenses related to the adoption of a child who is under 18 years of age. The maximum claim for each child is $15,670.

Notes

The two adoptive parents can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split.

Parents can only claim these incurred expenses in the tax year including the end of the adoption period for the child.

Reimbursement of an eligible expense – You must reduce your eligible expenses by any reimbursements or other forms of assistance you received.

Supporting documents

Filing electronically or filing a paper return
Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

If, at the end of the year, you reside in Newfoundland and Labrador, Ontario, Manitoba, Alberta, British Columbia, or Yukon, be sure also to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 5833 of your provincial or territorial Form 428.

*** This information was taken from the Canada Revenue Agency Website.***