Claiming Adoption and Related Expenses

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As a parent, you can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age. The maximum claim for each child is $15,453. You can only claim these incurred expenses in the tax year including the end of the adoption period for the child.

Eligible adoption expenses you can claim are:

  • fees paid to an adoption agency licensed by a provincial or territorial government (an “adoption agency”);
  • 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; and
  • 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.

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); or
    • when an application related to the adoption is made to a Canadian court; and
  • 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; or
    • when the child first begins to live permanently with you.

The 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 only claim these incurred expenses in the tax year including the end of the adoption period for the child.

If you would like more information on Adoption Expenses, contact GB Pilley & Associates Ltd., Chartered Professional Accountants at 604 926 3522.

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2017-12-21T16:02:03+00:00