Canada Revenue Agency
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Did your expenses happen during the adoption period?

The adoption period:

  • begins at the earlier of:
    • the time that the eligible child's adoption file is opened with a provincial or territorial ministry responsible for adoption (or with an adoption agency licensed by a provincial or territorial government); and
    • the time, if any, that an application related to the adoption is made to a Canadian court; and
  • ends at the later of:
    • the time an adoption order is issued by, or recognized by, a government in Canada in respect of that child; and
    • the time that the child first begins to reside permanently with you.