Adoption expenses: Personal income tax

• Federal: Line 31300
• Provincial or territorial: Line 58330
• Tax year: 2024| Prior tax years: 2023 and earlier

You may be able to claim an amount for eligible adoption expenses related to the adoption of an eligible child.

On this page

• Who can claim adoption expenses
  • Eligible child
  • Adoption period
• Expenses you can claim
• How much you can claim
• How to claim

Who can claim adoption expenses

Start of question

Eligible child

An eligible child is a child under 18 years of age at the time that an adoption order is issued or recognized by a government in Canada.

Adoption period

When claiming eligible adoption expenses, your claim must be made for the tax year that includes the end of the adoption period for the eligible child, even if the adoption process took more than one year.

Start of adoption period

The adoption period starts at the earliest of the following dates:

•   When an application is made for registration with either:
  • a provincial or territorial ministry responsible for adoption
  • an adoption agency licensed by a provincial or territorial government
•   When an application related to the adoption is made to a Canadian court

End of adoption period

The adoption period ends at the latest of the following dates:

•   When an adoption order is issued or recognized by a government in Canada for the eligible child
•   When the eligible child first starts to live permanently with you

Expenses you can claim

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

How much you can claim

You can claim the total amount of eligible adoption expenses for the entire adoption period, minus any reimbursements or other forms of assistance that you or anyone else received, or is entitled to receive, up to the maximum claim amounts for each eligible child.

Calculate the amount you can claim for each eligible child

	Total eligible adoption expenses for the eligible child for the entire adoption period
–	Reimbursements or other forms of assistance that you or anyone else received (or is entitled to receive)
=	Amount you can claim for the eligible child (up to the maximum claim amounts below)

 

If you have eligible adoption expenses for more than one eligible child, you must complete the calculation above for each child to get the total amount you can claim for all eligible children.

Maximum claim amounts for each eligible child

•  Federal amount for 2024

  Maximum claim amount for each eligible child:

  Federal tax return	Amount
  Federal	$19,066

•  Provincial and territorial amounts for 2024

  Maximum claim amount for each eligible child, by province or territory, based on where you resided at the end of the year of the tax year the adoption was finalized in:

  Province or territory	Amount
  Alberta	$18,975
  British Columbia	$19,066
  Manitoba	$10,000
  New Brunswick	$0
  Newfoundland and Labrador	$14,599
  Northwest Territories	$0
  Nova Scotia	$0
  Nunavut	$0
  Ontario	$15,127
  Prince Edward Island	$0
  Quebec	Refer to: Revenu Québec
  Saskatchewan	$0
  Yukon	$19,066

How to claim

Claim the total amount for all eligible children on your federal tax return and Form 428

You can only claim eligible adoption expenses in the tax year that the adoption period ends, even if the adoption process took more than one year.

•  Federal tax return

  On line 31300 of your federal tax return, enter the federal amount you can claim for all eligible children.

•  Provincial or territorial Form 428

  On line 58330 of your provincial or territorial Form 428, enter the provincial or territorial amount you can claim for all eligible children if you resided in any of the following provinces or territories at the end of the year:

  •   Alberta
  •   British Columbia
  •   Manitoba
  •   Newfoundland and Labrador
  •   Ontario
  •   Yukon

Keep your supporting documents

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