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 $16,255.

You can only claim these incurred expenses in the tax year including 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