Bill C-461

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	1st Session, 37th Parliament, 49-50-51 Elizabeth II, 2001-2002
	House of Commons of Canada
	BILL C-461
	An Act to amend the Income Tax Act (child adoption expenses)
R.S., c. 1 (5th Supp.)	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 of income under this Part for a taxation year, there may be deducted in computing the taxpayer's income for the year such amount as the taxpayer claims not exceeding 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 contains prescribed information; and
	(d) a Canadian adoption order made in respect of the child or a certified or notarized copy thereof or a recognition order made in respect of a foreign adoption order made in respect of the child or a certified or notarized copy of the recognition order,
	but not exceeding $7000 in respect of each eligible child of the taxpayer.
Definitions	(2) The definitions in this subsection apply in this section.
``adoption expense'' « frais d'adoption »	``adoption expense'' means any expense incurred as or on account of adopting a child and includes
	(a) any judicial or extrajudicial expense incurred to obtain a Canadian adoption order in respect of the child or a foreign adoption order in respect of the child and a recognition order in respect of that foreign adoption order;
	(b) any expense incurred for any home study or psychological assessment carried out by reason of the adoption of the child;
	(c) any expense incurred for the counselling of either or both of the child's parents by blood relationship carried out by reason of 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 expense that is an agency fee,
	but does not include
	(g) any expense incurred in carrying out the adoption of the child in contravention of any law in force in Canada or a foreign country; or
	(h) any expense incurred in carrying out any surrogate parenting arrangement.
``Canadian adoption order'' « ordonnance d'adoption canadienne »	``Canadian adoption order'' means an adoption order made by a court in Canada.
``child'' « enfant »	``child'' means a person under seventeen years of age.
``eligible child'' « enfant admissible »	``eligible child'' means a child who has been adopted by a taxpayer and in respect of whom a Canadian adoption order has been made or a foreign adoption order has been made and recognized by a recognition order.
``foreign adoption order'' « ordonnance d'adoption étrangère »	``foreign adoption order'' means an adoption order made by a court or other authority outside Canada.
``recognition order'' « ordonnance d'homologa- tion »	``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 a Canadian adoption order.
Interpreta- tion	(3) For greater certainty, ``the two preceding years'' in subsection (1) does not include the two years preceding the year this section comes into force.

Bill C-461

BILL C-461