Tax credit for adoption expenses

You may claim a refundable tax credit with regard to each child for whom you incurred adoption expenses giving entitlement to a tax credit, if you were resident in Québec on December 31, 2005, and if one of the following conditions is met:

• An adoption order, establishing a bond of filiation between you and another person, was handed down in 2005 by a court having jurisdiction in Québec.
• An adoption order handed down outside Québec received legal recognition in Québec in 2005.
• The clerk of the Court of Québec issued you a certificate in 2005 attesting to the registration of the adoption of a child who was domiciled in the People's Republic of

China when the adoption took place.

This tax credit is equal to 30% of the adoption expenses giving entitlement to a tax credit. The maximum credit is $6,000 per child.

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