Bill C-507

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First Reading

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	1st Session, 36th Parliament, 46-47-48 Elizabeth II, 1997-98-99
	The House of Commons of Canada
	BILL C-507
	An Act to amend the Income Tax Act (child adoption expenses)
R.S., cc. 1, 2 (5th Supp.); 1994, cc. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26; 1998, cc. 19, 21, 34	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	*1. The Income Tax Act* is amended by adding the following after section 62:**
Deduction of child adoption expenses	62.1 (1) Where a prescribed form containing prescribed information is filed with a taxpayer's return under this Part for the taxation year, there may be deducted in computing the taxpayer's income for that year such amount as the taxpayer claims that is the lesser of $2000 and twenty per cent of the total of all amounts each of which is an amount paid, as or on account of adoption expenses incurred in that year or the preceding two years in respect of an eligible child of the taxpayer, by the taxpayer or other adoptive parent of the child, as the case may be, to the extent that
	(a) the amount is not included in computing the amount deductible under this subsection by an individual (other than the taxpayer), and
	(b) the amount is not an amount in respect of which any taxpayer is or was entitled to a reimbursement or any other form of assistance,
	and the payment of which is proven by filing with the Minister
	(c) one or more receipts each of which was issued by the payee and that contains prescribed information; and
	(d) the recognition order that recognizes the adoption order made in respect of the child or a certified or notarized copy of that recognition order.
Definitions	(2) In this section,
``adoption expense'' « frais d'adoption »	``adoption expense'' means any expense incurred as or on account of adopting an eligible child and includes
	(a) any judicial or extrajudicial expense incurred to obtain a foreign adoption order in respect of the child and a recognition order in respect of that adoption order;
	(b) any expense incurred for any psychological assessment carried out by reason of the adoption of the child;
	(c) any expense relating to the translation of any document pertaining to the adoption of the child;
	(d) any expense related to the child's immigration to Canada;
	(e) any travel expense related to the adoption of the child, including any reasonable amount incurred for meals and lodging; and
	(f) any fee charged by a certified organization that relates to the adoption of the child,
	but does not include any expense incurred in carrying out the adoption of the child in contravention of a law in force in Canada or a foreign country.
``child'' « enfant »	``child'' means any person who is under nineteen years of age;
``eligible child'' « enfant admissible »	``eligible child'' means any child who has been adopted by a taxpayer provided that a foreign adoption order was made in respect of the child and a recognition order was made in respect of that adoption order.
``foreign adoption order'' « ordonnan- ce d'adoption étrangère »	``foreign adoption order'' means an adoption order made by a court or other authority outside Canada.
``recogni- tion order'' « ordonnan- ce d'homologati on »	``recognition order'' means an order made by a court in Canada in respect of a foreign adoption order that recognizes the foreign adoption order as having the same force and effect as an adoption order made by a court in Canada.
Interpreta- tion	(3) For greater certainty, ``the two preceding years'' in subsection (1) does not include the two years preceding the year this Act comes into force.

Bill C-507

BILL C-507