Adoption expense tax credit

Adoptive parents can claim eligible adoption costs on line 31300. For 2026, the federal maximum is $19,972 per child. That is the amount you claim, not the amount you get back: at the 14% rate, the full claim reduces federal tax by up to about $2,796. Your province or territory may have its own credit.

It is a non-refundable credit, so it can reduce your tax to zero but cannot create a refund.

Who can claim

The child must be under 18 when the adoption order is issued or recognized by a government in Canada.

What counts

• Fees paid to a licensed adoption agency
• Court, legal and administrative costs for the adoption order
• Reasonable travel and living costs for the child and adoptive parents
• Document translation
• Mandatory fees paid to a foreign institution
• Mandatory immigration costs for the child
• Other reasonable costs required by a provincial or territorial government or a licensed agency

Subtract any reimbursement or assistance that you or anyone else received or can receive.

When to claim

The adoption process can take years, but you claim in the year the adoption period ends, including costs from earlier years.

The period generally starts when you apply to register with a provincial adoption ministry or licensed agency, or apply to a court, whichever is first. It ends when the adoption order is issued or recognized, or when the child first lives with you permanently, whichever is later.

Two parents, or more than one child

Two parents can share the claim, but their combined total cannot exceed the maximum for that child. If you adopt more than one child, calculate each child separately.

Keep your receipts and adoption documents in case the CRA asks to see them.