I-3 - Taxation Act

Section 1029.8.62 Disposition versions

2021-06-04

1029.8.62. In this division,

“certified organization” means an organization certified by the Minister of Health and Social Services whose certification is in effect;

“eligible expenses” in respect of the adoption of a person by an individual means the following expenses, to the extent that they are reasonable and paid after an application was made for registration with the Minister of Health and Social Services or a certified organization:

(a)  judicial, extrajudicial or administrative expenses incurred to obtain a qualifying certificate or a qualifying judgment, as the case may be, in respect of the adoption of the person by the individual,

(b)  expenses relating to the psychosocial assessment referred to in the third paragraph of section 71.7 of the Youth Protection Act (chapter P-34.1), made in view of the adoption of the person by the individual,

(c)  expenses relating to the translation of documents pertaining to the adoption of the person by the individual,

(d)  the travel expenses in respect of the adoption of the person, in this paragraph referred to as the “adopted child”, by the individual of

i.  the adopted child, if the travelling enables the child to be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the person escorting the adopted child at the time of the travelling referred to in subparagraph i, if neither the individual nor the individual’s spouse accompanies the child while that child is being so escorted,

(e)  the travel and living expenses, in respect of the adoption of the person by the individual, of the individual and, where applicable, the individual’s spouse, to the extent that the travelling is necessary,

(f)  the fees charged by a certified organization that takes steps on behalf of the individual with a view to the adoption of the person by the individual,

(g)  the fees charged by a foreign institution that provides for the needs of the person during a period preceding the time at which the person ordinarily lives with the individual, and

(h)  the expenses that result from a requirement imposed by a government authority in respect of the adoption of the person by the individual;

“qualifying certificate” in respect of the adoption of a person by an individual means a certificate of compliance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption issued by the competent authority of the State in which the adoption of the person by the individual took place, unless the Minister of Health and Social Services has referred it to the Court of Québec under the second paragraph of section 9 of the Act to implement the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (chapter M-35.1.3);

“qualifying judgment” in respect of the adoption of a person by an individual means

(a)  a judgment rendered by a court having jurisdiction in Québec in recognition of a decision rendered outside Québec authorizing the adoption of the person by the individual; or

(b)  a judgment authorizing the adoption of the person by the individual, rendered by a court having jurisdiction in Québec.

For the purposes of this division, the following expenses shall not be regarded, for a taxation year, as eligible expenses in respect of the adoption of a person by an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part;

(b)  (subparagraph repealed);

(c)  expenses for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or the taxable income of the individual or the individual’s spouse.

1995, c. 1, s. 162; 1995, c. 63, s. 205; 1997, c. 85, s. 264; 2003, c. 2, s. 277; 2004, c. 21, s. 440; 2006, c. 36, s. 202; 2015, c. 21, s. 482; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 191; 2021, c. 18, s. 132.

2017-12-07

1029.8.62. In this division,

“certified organization” means an organization certified by the Minister of Health and Social Services whose certification is in effect;

“eligible expenses” in respect of the adoption of a person by an individual means the following expenses, to the extent that they are reasonable and paid after an application was made for registration with the Minister of Health and Social Services or a certified organization:

(a)  judicial, extrajudicial or administrative expenses incurred to obtain a qualifying certificate or a qualifying judgment, as the case may be, in respect of the adoption of the person by the individual,

(b)  expenses relating to the psychosocial assessment referred to in the third paragraph of section 71.7 of the Youth Protection Act (chapter P-34.1), made in view of the adoption of the person by the individual,

(c)  expenses relating to the translation of documents pertaining to the adoption of the person by the individual,

(d)  the travel expenses in respect of the adoption of the person, in this paragraph referred to as the “adopted child”, by the individual of

i.  the adopted child, if the travelling enables the child to be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the person escorting the adopted child at the time of the travelling referred to in subparagraph i, if neither the individual nor the individual’s spouse accompanies the child while that child is being so escorted,

(e)  the travel and living expenses, in respect of the adoption of the person by the individual, of the individual and, where applicable, the individual’s spouse, to the extent that the travelling is necessary,

(f)  the fees charged by a certified organization that takes steps on behalf of the individual with a view to the adoption of the person by the individual,

(g)  the fees charged by a foreign institution that provides for the needs of the person during a period preceding the time at which the person ordinarily lives with the individual, and

(h)  the expenses that result from a requirement imposed by a government authority in respect of the adoption of the person by the individual;

“qualifying certificate” in respect of the adoption of a person by an individual means

(a)  a certificate of compliance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption issued by the competent authority of the State in which the adoption of the person by the individual took place, unless the Minister of Health and Social Services has referred it to the Court of Québec under the second paragraph of section 9 of the Act to implement the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (chapter M-35.1.3); or

(b)  if the proposed adoption of a child domiciled in the People’s Republic of China is approved by the Court of Québec before 1 February 2006, a certificate of the registration, by the clerk of the Court of Québec, of the adoption of the person by the individual, given to that individual in accordance with section 3 of the Act respecting adoptions of children domiciled in the People’s Republic of China (chapter A-7.01);

“qualifying judgment” in respect of the adoption of a person by an individual means

(a)  a judgment rendered by a court having jurisdiction in Québec in recognition of a decision rendered outside Québec authorizing the adoption of the person by the individual; or

(b)  a judgment authorizing the adoption of the person by the individual rendered by a court having jurisdiction in Québec, other than a judgment referred to in the second paragraph of section 1 of the Act respecting adoptions of children domiciled in the People’s Republic of China.

For the purposes of this division, the following expenses shall not be regarded, for a taxation year, as eligible expenses in respect of the adoption of a person by an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part;

(b)  (subparagraph repealed);

(c)  expenses for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or the taxable income of the individual or the individual’s spouse.

1995, c. 1, s. 162; 1995, c. 63, s. 205; 1997, c. 85, s. 264; 2003, c. 2, s. 277; 2004, c. 21, s. 440; 2006, c. 36, s. 202; 2015, c. 21, s. 482; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 191.

2016-01-01

1029.8.62. In this division,

“certified organization” means an organization certified by the Minister of Health and Social Services whose certification is in effect;

“eligible expenses” in respect of the adoption of a person by an individual means the following expenses, to the extent that they are reasonable and paid after an application was made for registration with the Minister of Health and Social Services or a certified organization:

(a)  legal costs, professional fees or administrative expenses incurred to obtain a qualifying certificate or a qualifying judgment, as the case may be, in respect of the adoption of the person by an individual,

(b)  expenses relating to the psychosocial assessment referred to in the third paragraph of section 71.7 of the Youth Protection Act (chapter P-34.1), made in view of the adoption of the person by the individual,

(c)  expenses relating to the translation of documents pertaining to the adoption of the person by the individual,

(d)  the travel expenses in respect of the adoption of the person, in this paragraph referred to as the “adopted child”, by the individual of

i.  the adopted child, if the travelling enables the child to be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the person escorting the adopted child at the time of the travelling referred to in subparagraph i, if neither the individual nor the individual’s spouse accompanies the child while that child is being so escorted,

(e)  the travel and living expenses, in respect of the adoption of the person by the individual, of the individual and, where applicable, the individual’s spouse, to the extent that the travelling is necessary,

(f)  the fees charged by a certified organization that takes steps on behalf of the individual with a view to the adoption of the person by the individual,

(g)  the fees charged by a foreign institution that provides for the needs of the person during a period preceding the time at which the person ordinarily lives with the individual, and

(h)  the expenses that result from a requirement imposed by a government authority in respect of the adoption of the person by the individual;

“qualifying certificate” in respect of the adoption of a person by an individual means

(a)  a certificate of compliance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption issued by the competent authority of the State in which the adoption of the person by the individual took place, unless the Minister of Health and Social Services has referred it to the Court of Québec under the second paragraph of section 9 of the Act to implement the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (chapter M-35.1.3); or

(b)  if the proposed adoption of a child domiciled in the People’s Republic of China is approved by the Court of Québec before 1 February 2006, a certificate of the registration, by the clerk of the Court of Québec, of the adoption of the person by the individual, given to that individual in accordance with section 3 of the Act respecting adoptions of children domiciled in the People’s Republic of China (chapter A-7.01);

“qualifying judgment” in respect of the adoption of a person by an individual means

(a)  a judgment rendered by a court having jurisdiction in Québec in recognition of a decision rendered outside Québec authorizing the adoption of the person by the individual; or

(b)  a judgment authorizing the adoption of the person by the individual rendered by a court having jurisdiction in Québec, other than a judgment referred to in the second paragraph of section 1 of the Act respecting adoptions of children domiciled in the People’s Republic of China.

For the purposes of this division, the following expenses shall not be regarded, for a taxation year, as eligible expenses in respect of the adoption of a person by an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part;

(b)  (subparagraph repealed);

(c)  expenses for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or the taxable income of the individual or the individual’s spouse.

1995, c. 1, s. 162; 1995, c. 63, s. 205; 1997, c. 85, s. 264; 2003, c. 2, s. 277; 2004, c. 21, s. 440; 2006, c. 36, s. 202; 2015, c. 21, s. 482; I.N. 2016-01-01 (NCCP).

2015-10-21

1029.8.62. In this division,

“certified organization” means an organization certified by the Minister of Health and Social Services whose certification is in effect;

“eligible expenses” in respect of the adoption of a person by an individual means the following expenses, to the extent that they are reasonable and paid after an application was made for registration with the Minister of Health and Social Services or a certified organization:

(a)  judicial, extrajudicial or administrative expenses incurred to obtain a qualifying certificate or a qualifying judgment, as the case may be, in respect of the adoption of the person by an individual,

(b)  expenses relating to the psychosocial assessment referred to in the third paragraph of section 71.7 of the Youth Protection Act (chapter P-34.1), made in view of the adoption of the person by the individual,

(c)  expenses relating to the translation of documents pertaining to the adoption of the person by the individual,

(d)  the travel expenses in respect of the adoption of the person, in this paragraph referred to as the “adopted child”, by the individual of

i.  the adopted child, if the travelling enables the child to be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the person escorting the adopted child at the time of the travelling referred to in subparagraph i, if neither the individual nor the individual’s spouse accompanies the child while that child is being so escorted,

(e)  the travel and living expenses, in respect of the adoption of the person by the individual, of the individual and, where applicable, the individual’s spouse, to the extent that the travelling is necessary,

(f)  the fees charged by a certified organization that takes steps on behalf of the individual with a view to the adoption of the person by the individual,

(g)  the fees charged by a foreign institution that provides for the needs of the person during a period preceding the time at which the person ordinarily lives with the individual, and

(h)  the expenses that result from a requirement imposed by a government authority in respect of the adoption of the person by the individual;

“qualifying certificate” in respect of the adoption of a person by an individual means

(a)  a certificate of compliance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption issued by the competent authority of the State in which the adoption of the person by the individual took place, unless the Minister of Health and Social Services has referred it to the Court of Québec under the second paragraph of section 9 of the Act to implement the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (chapter M-35.1.3); or

(b)  if the proposed adoption of a child domiciled in the People’s Republic of China is approved by the Court of Québec before 1 February 2006, a certificate of the registration, by the clerk of the Court of Québec, of the adoption of the person by the individual, given to that individual in accordance with section 3 of the Act respecting adoptions of children domiciled in the People’s Republic of China (chapter A-7.01);

“qualifying judgment” in respect of the adoption of a person by an individual means

(a)  a judgment rendered by a court having jurisdiction in Québec in recognition of a decision rendered outside Québec authorizing the adoption of the person by the individual; or

(b)  a judgment authorizing the adoption of the person by the individual rendered by a court having jurisdiction in Québec, other than a judgment referred to in the second paragraph of section 1 of the Act respecting adoptions of children domiciled in the People’s Republic of China.

For the purposes of this division, the following expenses shall not be regarded, for a taxation year, as eligible expenses in respect of the adoption of a person by an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part;

(b)  (subparagraph repealed);

(c)  expenses for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or the taxable income of the individual or the individual’s spouse.

1995, c. 1, s. 162; 1995, c. 63, s. 205; 1997, c. 85, s. 264; 2003, c. 2, s. 277; 2004, c. 21, s. 440; 2006, c. 36, s. 202; 2015, c. 21, s. 482.

2006-12-06

1029.8.62. In this division,

“certified organization” means an organization certified by the Minister of Health and Social Services whose certification is in effect;

“eligible expenses” in respect of the adoption of a person by an individual means the following expenses, to the extent that they are reasonable and paid after the opening, by the Minister of Health and Social Services or a certified agency, of the file relating to the adoption of that person by the individual:

(a)  judicial, extrajudicial or administrative expenses incurred to obtain a qualifying certificate or a qualifying judgment, as the case may be, in respect of the adoption of the person by an individual,

(b)  expenses relating to the psychosocial assessment referred to in the third paragraph of section 71.7 of the Youth Protection Act (chapter P-34.1), made in view of the adoption of the person by the individual,

(c)  expenses relating to the translation of documents pertaining to the adoption of the person by the individual,

(d)  the travel expenses in respect of the adoption of the person, in this paragraph referred to as the “adopted child”, by the individual of

i.  the adopted child, if the travelling enables the child to be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the person escorting the adopted child at the time of the travelling referred to in subparagraph i, if neither the individual nor the individual’s spouse accompanies the child while that child is being so escorted,

(e)  the travel and living expenses, in respect of the adoption of the person by the individual, of the individual and, where applicable, the individual’s spouse, to the extent that the travelling is necessary,

(f)  the fees charged by a certified organization that takes steps on behalf of the individual with a view to the adoption of the person by the individual,

(g)  the fees charged by a foreign institution that provides for the needs of the person during a period preceding the time at which the person ordinarily lives with the individual, and

(h)  the expenses that result from a requirement imposed by a government authority in respect of the adoption of the person by the individual;

“qualifying certificate” in respect of the adoption of a person by an individual means

(a)  a certificate of compliance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption issued by the competent authority of the State in which the adoption of the person by the individual took place, unless the Minister of Health and Social Services has referred it to the Court of Québec under the second paragraph of section 9 of the Act to implement the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (chapter M-35.1.3); or

(b)  if the proposed adoption of a child domiciled in the People’s Republic of China is approved by the Court of Québec before 1 February 2006, a certificate of the registration, by the clerk of the Court of Québec, of the adoption of the person by the individual, given to that individual in accordance with section 3 of the Act respecting adoptions of children domiciled in the People’s Republic of China (chapter A-7.01);

“qualifying judgment” in respect of the adoption of a person by an individual means

(a)  a judgment rendered by a court having jurisdiction in Québec in recognition of a decision rendered outside Québec authorizing the adoption of the person by the individual; or

(b)  a judgment authorizing the adoption of the person by the individual rendered by a court having jurisdiction in Québec, other than a judgment referred to in the second paragraph of section 1 of the Act respecting adoptions of children domiciled in the People’s Republic of China.

For the purposes of this division, the following expenses shall not be regarded, for a taxation year, as eligible expenses in respect of the adoption of a person by an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part;

(b)  (subparagraph repealed);

(c)  expenses for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or the taxable income of the individual or the individual’s spouse.

1995, c. 1, s. 162; 1995, c. 63, s. 205; 1997, c. 85, s. 264; 2003, c. 2, s. 277; 2004, c. 21, s. 440; 2006, c. 36, s. 202.

2006-03-01

1029.8.62. In this division,

"certified organization" means an organization certified by the Minister of Health and Social Services whose certification is in effect;

"eligible expenses" in respect of the adoption of a person by an individual means the following expenses, to the extent that they are reasonable and paid after the opening, by the Minister of Health and Social Services or a certified agency, of the file relating to the adoption of that person by the individual:

(a)  judicial or extrajudicial expenses incurred to obtain a qualifying certificate or a qualifying judgment, as the case may be, in respect of the adoption of the person by an individual,

(b)  expenses relating to the psychosocial assessment referred to in the second paragraph of section 72.3 of the Youth Protection Act (chapter P-34.1), made in view of the adoption of the person by the individual,

(c)  expenses relating to the translation of documents pertaining to the adoption of the person by the individual,

(d)  the travel expenses in respect of the adoption of the person, in this paragraph referred to as the "adopted child", by the individual of

i.  the adopted child, if the travelling enables the child to be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the person escorting the adopted child at the time of the travelling referred to in subparagraph i, if neither the individual nor the individual’s spouse accompanies the child while that child is being so escorted,

(e)  the travel and living expenses in respect of the adoption of the person, in this paragraph referred to as the "adopted child", by the individual of

i.  the individual if, in respect of the travelling,

(1)  the travelling enables the individual to join the adopted child in a foreign country or in a large urban centre situated in Québec whereto the adopted child was escorted, and

(2)  the travelling enables the individual to leave the foreign country or the large urban centre in the company of the adopted child in order that the child may be integrated into the self-contained domestic establishment of the individual or the individual’s spouse, and

ii.  the spouse of the individual if, in respect of the travelling, the conditions mentioned in subparagraphs 1 and 2 of subparagraph i are met,

(f)  the fees charged by a certified organization that takes steps on behalf of the individual with a view to the adoption of the person by the individual, and

(g)  the fees charged by a foreign institution that provides for the needs of the person during a period preceding the time at which the person ordinarily lives with the individual;

"qualifying certificate" in respect of the adoption of a person by an individual means a certificate of the registration, by the clerk of the Court of Québec, of the adoption of the person by the individual, given after 31 December 1993 to that individual pursuant to section 3 of the Act respecting adoptions of children domiciled in the People’s Republic of China (chapter A-7.01)(*);

"qualifying judgment" in respect of the adoption of a person by an individual means

(a)  a judgment rendered after 31 December 1993 by a court having jurisdiction in Québec in recognition of judgment rendered outside Québec authorizing the adoption of the person by the individual, or

(b)  a judgment authorizing the adoption of the person by the individual rendered after 31 December 1993 by a court having jurisdiction in Québec, other than a judgment referred to in the second paragraph of section 1 of the Act respecting adoptions of children domiciled in the People’s Republic of China.

For the purposes of this division, the following expenses shall not be regarded, for a taxation year, as eligible expenses in respect of the adoption of a person by an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part;

(b)  (subparagraph repealed);

(c)  expenses for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or the taxable income of the individual or the individual’s spouse.

1995, c. 1, s. 162; 1995, c. 63, s. 205; 1997, c. 85, s. 264; 2003, c. 2, s. 277; 2004, c. 21, s. 440; [(*): The Act respecting adoptions of children domiciled in the People’s Republic of China (chapter A-7.01) ceased to have effect on 1 February 2006, except as regards proposed adoptions approved by the Court of Québec before that date (1992, c. 41, s. 6; 2004, c. 3, s. 31; Order in Council 3-2006 dated 10 January 2006, (2006) 138 G.O. 2, 569).