As a parent, you can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age. The maximum claim for each child is $10,909. You can claim these incurred expenses in the tax year that includes the end of the adoption period in respect of the child.
Are your expenses eligible?
Eligible adoption expenses that you can claim are:
- fees paid to an adoption agency licensed by a provincial or territorial government (an “adoption agency”);
- court costs and legal and administrative expenses related to an adoption order in respect of 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 in respect of the immigration of that child; and
- any other reasonable expenses related to the adoption that are required by a provincial or territorial government or an adoption agency.
Did your expenses happen during the adoption period?
The adoption period:
- begins at the earlier of:
- the time that the eligible child’s adoption file is opened with a provincial or territorial ministry responsible for adoption (or an adoption agency licensed by a provincial or territorial government); and
- the time, if any, that an application related to the adoption is made to a Canadian court; and
- ends at the later of:
- the time an adoption order is issued by, or recognized by, a government in Canada in respect of that child; and
- the time that the child first begins to reside permanently with you.
Completing your tax return
On line 313 of your Schedule 1, Federal Tax, enter the amount of eligible adoption expenses (maximum $10,909) that you paid as an adoptive parent.
The claim for eligible expenses can be split between two adoptive parents as long as the combined total claim is not more than the amount before the split. Parents can claim these incurred expenses in the tax year that includes the end of the adoption period in respect of the child.
Reimbursement of an eligible expense
- You must reduce your eligible expenses by any reimbursements or other forms of assistance that you received.
- If you are filing a paper return, do not include your receipts, but keep them in case CRA ask to see them. If you are filing electronically, keep all of your documents.
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 your eligible adoption expenses on line 5833 of your Form 428.
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