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Claiming Adoption Expenses – Canada

Claiming Adoption Expenses – Canada

As a parent, you can claim an amount for eligible adoption expenses related to the adoption of a child, under 18 years of age to a maximum amount of $15,670 for each child.  These expenses must have been incurred in the tax year including the end of the adoption period for the child.

 

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.

 

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.

 

Tax Reporting

Line 313 of your Schedule 1, Federal Tax return, enter the amount of eligible adoption expenses related to the adoption of a child who is under 18 years of age.

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.