Line 31300 - Adoption expenses

Line 31300 - Adoption expenses

You may be able to claim an amount for eligible adoption expenses related to the adoption of an eligible child.

Generally, you can claim adoption expenses if both of the following conditions are met:

• You adopted an eligible child

• You have eligible adoption expenses related to the eligible child

Eligible child

An eligible child is a child under 18 years of age at the time that an adoption order is issued or recognized by a government in Canada.

Adoption period

When claiming eligible adoption expenses, your claim must be made for the tax year that includes the end of the adoption period for the eligible child, even if the adoption process took more than one year.

The adoption period starts at the earliest of the following dates:

• when an application is made for registration with either:

  • a provincial or territorial ministry responsible for adoption

  • an adoption agency licensed by a provincial or territorial government

• when an application related to the adoption is made to a Canadian court

The adoption period ends at the latest of the following dates:

• when an adoption order is issued by, or recognized by, a government in Canada for the eligible child

• when the eligible child first starts to live permanently with you

Expenses you can claim

Eligible adoption expenses include:

• 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

• 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

How to claim this amount

Enter on line 31300 of your return the amount of eligible adoption expenses that you can claim for all eligible children.

If, at the end of the year, you resided in Newfoundland and Labrador, Ontario, Manitoba, Alberta, British Columbia, or Yukon, you can claim the corresponding provincial or territorial non-refundable tax credit that you may be entitled to on line 58330 of your provincial or territorial Form 428.

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