How to enter adoption expenses - except Quebec

You can claim a non-refundable credit on line 31300 for the adoption of a child under 18 years of age based on expenses incurred. The maximum amount is indexed each year by CRA.

Some provinces also grant a non-refundable tax credit; however, the amount varies by province of residence.

We suggest you consult the guide for your province of residence on line 5833.

A - To claim this credit, please follow these steps:

1. On the file of the Family head or spouse under the "Left-side menu under the Interview tab'', select "Interview setup''.

2. On the right-hand side of the screen, go to the "Parents and children" group, check the box for "Adoption expenses and treatment of infertility" and click "Next" at the bottom of the page.

3. Return on the "Left-side menu under the Interview tab" and select "Adoption expenses and treatment of infertility", and on the screen to the right, choose "Federal line 31300 - Adoption expenses for an adopted child".

4 - On the page entitled ''Adoption expenses", enter the relevant information.

B - To share the credit between spouses, follow these steps:

At the bottom of the section, you can transfer the credit to the other adoptive parent.

1. To help you determine the amount you want to transfer to your spouse go to the "Tax return" tab, at the top of the screen, and on the left side of the screen, select the page "Adoption expenses (Federal)". On this page on line 10 you will find the total amount of the adoption expenses, which will help you determine the amount to transfer to your spouse up to the maximum amount allowed by the federal.

2. For your province of residence, the tax credit may be different from the federal level, therefore, we suggest that you verify the maximum allowable for your province.

3. Return to the "Interview" tab and the "Adoption expenses" page, choose the line "Amount of expenses claimed by other adoptive parent" and enter the amount. This amount will be reported in your spouse's file.

4. On the right-hand side of the amount field click the "Maple Leaf " icon and the line "Value to use for your province if different" will appear. On this line, you may enter the provincial amount that you want to transfer to your spouse.

For more information on adoption fees, please visit the following links:
For the CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-313-adoption-expenses.html

For all provinces except Quebec:

https://www.canada.ca/en/revenue-agency/services/forms-publications.html

When you click on the above link, the page "General income tax and benefit package for 2019" will open. Click on your province of residence to view the forms under the heading "Provincial Information and forms", click on the "Information sheet" line and go to line 5833 where you will be able to view the rules for your province.

The program will carry over the credit on line 31300 of federal tax return and on line 5833 of your provincial Form 428. 

ID: 20200929154415NA.xml

Webpage: KPA340-20200929154415NA.htm

Français