Line 31300 – 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 $18,210.

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.


Eligible expenses

Eligible adoption expenses include:

Adoption period

The adoption period:

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 $18,210.


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 whichever amount is less:

  • the expenses incurred for the entire adoption period
  • $18,210 in the tax year that the adoption period ends

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

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