AdoptionThe adoption expenses are for use by an individual who wants to claim a credit for expenses incurred relative to the adoption of a child.The individual may claim the tax credit for a year in which one of the following events occurred:
Federal conditions
Quebec conditions
Adoption expenses giving entitlement to a tax credit are the expenses paid by the taxpayer or the spouse after the opening of the adoption file by the Minister of Health and Social Services or a certified agency. However, these expenses must be reasonable and must not have been used to claim a tax credit respecting medical expenses in the taxpayer or the spouse's income tax return for the year in question or a previous year. As well, neither the taxpayer nor the spouse may claim a tax credit regarding expenses for which you were reimbursed or are entitled to a reimbursement, unless the amount of the reimbursement was included in the income or that of the spouse and cannot be deducted elsewhere. Attach this form to your income tax return, and be sure to enclose a copy of the adoption order (or, if the order was not transmitted to the taxpayer, the letter from the Ministère de la Justice attesting that an adoption order was handed down), of the document attesting to legal recognition in Québec of an adoption order handed down outside Québec, or of the certificate attesting to the registration of the adoption.
If the other adoptive parent is claiming a portion of the tax credit, he or she must complete a separate copy of this form and enclose it with his or her income tax return. Federal
Québec Tax credit equal to 50% of the total adoption expenses giving entitlement to the tax credit; the credit may not, however, exceed $10,000 per child.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
See the CRA's general income tax guide: Expenses.aSelect the applicable type of adoption expenses and enter the appropriate amount. Enter the net amount of adoption expenses after deducting reimbursements or other forms of assistance you received. The maximum amount of the adoption expenses eligible for the credit is $18,210 per child.The following options are applicable for the keyword Expenses.a.
Share-ExpenseIf part of the adoption expenses are being claimed by the other adoptive parent, enter that amount here. Use [Alt-J] to enter different values for other jurisdictions.
Share-QueCreditIf part of the adoption expenses (in Quebec) are being claimed by the other adoptive parent, enter that amount here.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
See the CRA's general income tax guide:
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