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
