Line 313 - Adoption expenses
You can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age at the time that the adoption order is issued or recognized by a government in Canada. The maximum claim for each child is $15,905.
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 claim the expenses incurred for the entire adoption period or an amount of $15,905, whichever is less, in the tax year in which the adoption period ends.
The adoption period:
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begins either 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, whichever is earlier
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ends when a government in Canada issues or recognizes an adoption order for that child or when the child first begins to live permanently with you, whichever is later
Eligible adoption expenses include:
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fees paid to an adoption agency licensed by a provincial or territorial government
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court costs and legal and administrative expenses related to an adoption order for the child
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reasonable and necessary travel and living expenses of the child and the adoptive parents
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document translation fees
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mandatory fees paid to a foreign institution
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mandatory expenses paid for the child's immigration
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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
Reimbursement of an eligible expense - You must reduce your eligible expenses by any reimbursements or other forms of assistance you received.
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