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 $16,729.

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

• Are your expenses eligible?
  See the list of the adoption expenses you can claim.
• Did your expenses happen during the adoption period?
  Determine the adoption period for eligible adoption expenses.
• Completing your tax return
  How to calculate and claim adoption expenses.

Forms and publications

• Income Tax Package – Guide, Returns, and Schedules