Canada Revenue Agency
www.cra.gc.ca
Individuals
>
Tax return
>
Completing
>
Deductions
>
Adoption expenses
Go to
Information for
Search CRA
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.