Line 31300 – Adoption expenses

Note: Line 31300 was line 313 before tax year 2019.

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 $17,131.

You can claim all of the eligible adoption expenses that you incurred but you have to claim them in the tax year that includes the end of the adoption period for the child.

Topics

• Eligible expenses
• Adoption period
• Completing your tax return
• Supporting documents

Eligible expenses

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

Adoption period

The adoption period:

• begins at the earliest of the following dates:
  • 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
  • when an application related to the adoption is made to a Canadian court
• ends at the latest of the following dates:
  • when an adoption order is issued by, or recognized by, a government in Canada for that child
  • when the child first begins to live permanently with you

Completing your tax return

Enter on line 31300 of your return the amount of eligible adoption expenses related to the adoption of a child who is under 18 years of age.

The maximum claim for each child is $17,131.

Reimbursement of an eligible expense

You must reduce your eligible expenses by any reimbursements or other forms of assistance that you received.

Supporting documents

Filing electronically or filing a paper return

Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later.

If, at the end of the year, you reside in Newfoundland and Labrador, Ontario, Manitoba, Alberta, British Columbia, or Yukon, 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.

Forms and publications

• Income Tax Package – Guide, Returns, and Schedules