Claiming the adoption expenses tax credit

As an adoptive parent of a child under 18 years of age, you can claim a tax credit for your adoption expenses to help with the cost of adopting a child.

For tax year 2021, the maximum claimable amount for each child is $16,729. To qualify for this tax credit, the expenses you paid must fall into one of the following categories:

  • Fees* you paid to a licensed adoption agency
  • Legal fees, court costs, and administrative expenses related to the adoption order
  • Reasonable and necessary travel and living expenses for you, your spouse or common-law partner, and for the child
  • Document translation fees
  • Mandatory fees paid to a foreign institution
  • Expenses paid for the child's immigration and
  • Other reasonable expenses related to the adoption required by a provincial or territorial government or an adoption agency

*These fees can include any of the following and can vary from one agency to another:

  • Administration fees
  • Home study fees
  • Fixed agency fees
  • Professional services for adoptive parents (including counseling and education preparation for the adoption of a child)
  • Investigative expenses (for example, criminal background checks)

The adoption expenses must have been paid during the adoption period and can only be claimed in the tax year in which the adoption period ends. Remember, an adoption period can be longer than one tax year.

Note: You can’t claim any expenses that you paid after the end of the adoption period nor for which you received a reimbursement or financial assistance.