Line 313 – Adoption expenses

Under proposed legislation, as a parent, you can claim up to $10,000 in eligible expenses incurred in the adoption of a child less than 18 years of age. The claim must be made in the year the adoption is finalized or recognized under Canadian law.

Forms and publications

• General Income Tax and Benefit Guide
• Schedule 1, Federal Tax
• Information Sheet – Completing Your Alberta Form
• Form AB428, Alberta Tax and Credits
• Information Sheet – Completing Your Newfoundland and Labrador Form
• Form NL428, Newfoundland and Labrador Tax and Credits
• Information Sheet – Completing Your Ontario Forms
• Form ON428, Ontario Tax