What is the Maximum Claim for Adoption Expenses?

Either parent may claim the costs of adopting a child or they may split the costs as long as no more than the actual amount spent is claimed.

Allowable expenses include:

• Fees paid to a provincially or territorially licensed adoption agency,
• Court, legal, and administrative expenses,
• Reasonable travel and living expenses for the child and adopting parents,
• Document translation fees,
• Mandatory fees paid to a foreign institution, and
• Any other reasonable expenses required by a provincial or territorial government of a licensed adoption agency.

The adoption period is the period that begins at the earlier of the time the adoptive parent makes an application to register with a licensed adoption agency or province and the time the application is made to a Canadian court, if earlier, and ends at the later of the time the file is acknowledged by the Canadian government or the moment the child begins to reside with the adopted parents. The maximum claim for 2014 is $15,000 and must be made in the year that the adoption period ends.

An eligible child for whom the credit is to be claimed is an individual who has yet to turn 18 years old at the time the adoption file was acknowledged by the Canadian government. You’ll need to enter the amounts paid into your software, which will then calculate the credit against taxes payable. There are no provisions for carrying over expense claims where the parent is not taxable.