If you incurred expenses to adopt a child, you may claim a tax credit for the adoption expenses. If you adopted more than one child, you may claim the credit for each.
This refundable tax credit corresponds to 50% of the eligible adoption expenses. The maximum amount of eligible expenses is $20 000 for each child, for a maximum tax credit of $10 000 for each child.
To obtain the credit, you must file a Québec income tax return and enclose the form entitled Tax Credit for Adoption Expenses, along with the required documents.
Note
A refundable tax credit is an amount that you may obtain even if you have no income tax payable.