A person who has incurred expenses to adopt a child may request the refundable tax credit for adoption expenses. If the person has adopted more than one child, he or she may request the tax credit for each child. The tax credit is equivalent to 50% of the adoption expenses that give rise to entitlement to the credit, up to a maximum of $10,000 per child.
To entitle the applicant to the tax credit, the adoption expenses must be paid after the ministre de la Santé et des Services sociaux or an agency certified by the Ministère has opened an adoption file. In particular, the following expenses give rise to entitlement to the tax credit:
Note No expense may give rise to entitlement to both the tax credit for medical expenses and the tax credit for adoption expenses.
Clientele Anyone who has incurred expenses to adopt a child.
Conditions To be entitled to the refundable tax credit for adoption expenses, the applicant must:
The tax credit for adoption expenses was implemented in 1994. It applies to final adoption judgments rendered after December 31, 1993 or, as the case may be, to registrations with the Court of Québec effected after that date.
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