Line 31300 – Adoption expenses:
Did your expenses happen during the 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