6. Tax credit for adoption expenses (Line 462)
You can claim a refundable tax credit for each child for whom you incurred eligible adoption expenses if you were resident in Québec on December 31, 2022, and any of the following conditions are met:
- An adoption judgment establishing a bond of filiation between you and another person was rendered in 2022 by a court having jurisdiction in Québec.
- Such a judgment rendered outside Québec received legal recognition in Québec in 2022.
- A certificate of compliance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption was issued in 2022 (however, if the Minister of Health and Social Services has applied to the Court of Québec for a ruling on the validity of the certificate, you must claim the tax credit in the year in which the certificate was declared valid).
This tax credit is equal to 50% of your eligible adoption expenses. The maximum amount of the expenses is $20,000 per child, for a maximum tax credit of $10,000 per child.