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. For the year 2018, the maximum amount
is $ 15,905, which 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 58330.
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 1 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 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 2021" 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 58330
where you will be able to view the rules for your province.
The program will carry over the credit on line 31300 of
federal Step 5 and on line 58330 of your
provincial Form 428
ID: 20210908142752DE.xml
Webpage: KPA340-20210908142752DE.htm
