Tax Credit for Adoption Expenses

You can claim a refundable tax credit with regard to each child for whom you incurred eligible adoption expenses in a year if you were resident in Québec on December 31 of the taxation year in question and if one of the following conditions is met:

• An adoption judgment establishing a bond of filiation between you and a child was rendered, in the taxation year in question, by a court having jurisdiction in Québec.  
• An adoption judgment rendered outside Québec received legal recognition in Québec in the taxation year in question.  
• A certificate of compliance was issued in accordance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption, and notified to the Directeur de l'État civil by the Minister of Health and Social Services or the clerk of the Court of Québec.

This tax credit is equal to 50% of the total eligible adoption expenses. The maximum credit is $10,000 per child.

To claim the tax credit, complete form TP-1029.8.63-V, Tax Credit for Adoption Expenses.