Adoption provides a pathway for Canadian parents to grow their family and for children to be placed in a safe, loving, and permanent home. The adoption process can be complex and expensive for families, and they frequently require post-adoption support.

There are a number of ways that children are welcomed into permanent families through adoption in Canada. Many adoptions are facilitated through the child welfare system. This includes children transitioning from foster care into a permanent family, and children adopted by family members through kinship adoption.

Other legally recognized adoptions are facilitated by parties outside the child welfare system. Some regions in Canada recognize Aboriginal or Indigenous custom adoptions. This process is facilitated by Indigenous communities through an appointed community member. The province or territory provides legal consent to the adoption as the final stage in the process. Licensed private agencies also facilitate some domestic adoptions outside the child welfare system, and international adoptions. Finally, blended families may also pursue adoption where a step-parent becomes legally recognized as a parent.

This brief presents an overview of government benefits available to adoptive families at the federal and provincial/territorial level that were in place as of April 2024. The federal government provides some funding, but primary responsibility for adoption policy and funding lies with the provinces and territories. As a result, benefits and eligibility vary by jurisdiction and by the type of adoption. Benefits available through the provinces and territories can be accessed in addition to the federal benefits.

Three kinds of benefits exist:

• Financial benefits, including subsidies, and tax credits and deductions, to compensate for costs incurred in the adoption process;
• Service support, including direct services or financial support for obtaining services during the adoption process or post adoption;
• Parental leave, which is primarily unpaid job-protected leave. Recipients may take this leave in conjunction with paid parental leave through the federal Employment Insurance program (or the Quebec Parental Insurance Plan in Quebec).

Information provided in this brief has been sourced from provincial and territorial publications and websites. In limited circumstances, information was collected from two foster care and adoption-support websites. In addition to collecting this information from government sources, Cardus hosted a roundtable discussion with adoption specialists, family counsellors, and adoptive parents in April 2023. Participants represented experience with public and private adoptions in British Columbia, Alberta, and Ontario. Unstructured interviews were also conducted in April 2023 and March 2024 with adoption specialists with backgrounds in family counselling and social work, in British Columbia and Alberta. The roundtable and interviews enabled the researchers to better understand how federal and provincial adoption benefits and policies are applied, from the perspective of those who facilitate and participate in adoptions. These insights are introduced in the cross-national summary at the end of this brief.

The federal government provides financial support to adoptive families. The two main federal contributions are a tax credit and a paid parental-leave benefit.

Families who adopt through a public system or private licensed agency can claim up to $18,210 (as of 2024) in expenses for a child under eighteen years of age. Eligible expenses include:

• Adoption fees paid to a licensed agency;
• Court costs and administrative expenses;
• Travel and living expenses incurred by the adoptive parents and child;
• Document translation costs;
• Fees paid to foreign institutions;
• Child’s immigration expenses;
• Other expenses related to adoption requirements.

Eligible expenses must be incurred during the adoption period, which begins when the application for adoption is made to a Canadian court, an international jurisdiction, or through a licensed agency. The period of eligibility concludes when the adoption order is issued by a government in Canada, or recognized by a government in Canada in the case of an international adoption, or when the child begins to live permanently with the adoptive family. Expenses can be claimed only after the adoption period ends. 1 1 “Line 31300–Adoption Expenses,” Government of Canada, last modified January 23, 2024, https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31300-adoption-expenses.html.

Paid parental leave is offered through the federal Employment Insurance program (Quebec administers a separate program). Adoptive parents are eligible for a shareable benefit. Parents have two options. As of 2024, they can select forty weeks of leave at 55 percent of their average weekly earnings, up to a maximum of $688 per week, or sixty-nine weeks at 33 percent of their weekly earnings, up to a maximum of $401 per week. 2 2 “EI Maternity and Parental Benefits,” Government of Canada, last modified December 29, 2023, https://www.canada.ca/en/services/benefits/ei/ei-maternity-parental.html.

The federal government has indicated that it will begin offering a fifteen-week adoptive-parent leave. 3 3 A. Bergeron-Oliver, “New Canada Parental Benefit Will Be Arriving ‘in the Coming Months.’” CTV News, March 12, 2023, https://www.ctvnews.ca/politics/new-canada-parental-benefit-will-be-arriving-in-the-coming-months-1.6310351. With details forthcoming, it is anticipated that the new benefit will mirror the fifteen-week maternity leave, currently available only to mothers who have given birth.

British Columbia placed about 114 children in adoptive homes in 2022–23. 4 4 “Adoption Services, Case Data and Trends,” Government of British Columbia, last modified January 18, 2024, https://mcfd.gov.bc.ca/reporting/services/adoption-services/case-data-and-trends. The province offers a Post-Adoption Assistance Program for children who have been placed through public adoption. Parents may qualify for a means-tested maintenance subsidy. 5 5 “Post-Adoption Assistance Program,” Government of British Columbia, last modified April 4, 2023, https://www2.gov.bc.ca/gov/content/life-events/birth-adoption/adoptions/how-to-adopt-a-child/adopt-from-foster-care/post-adoption-assistance-program. Eligible families may also receive financial assistance for specific health services not covered by the adoptive parent’s health benefits, such as counselling, respite care, special equipment needs, speech therapy, and physio and occupational therapies. The benefits are means-tested and consider the child’s level of need. 6 6 “Post-Adoption Assistance Program.” Parental leave is sixty-two weeks, unpaid. This leave can be extended an additional five weeks if the child has a physical, psychological, or emotional condition. 7 7 “Employment Standards Act,” sec. 51, “Parental Leave.” RSBC 1996, ch. 113, https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/00_96113_01#section51.

During the 2022–23 fiscal year, 158 public adoptions were completed in Alberta. 8 8 “Adoption Statistics,” Government of Alberta, n.d., https://www.alberta.ca/adoption-statistics. The province offers a provincial Adoption Expenses Tax Credit that mirrors the federal credit. Adoptive parents can claim up to $18,210 in expenses for public, private, and international adoptions. 9 9 “Adoption Funding, Benefits and Tax Breaks,” Government of Alberta, n.d., https://www.alberta.ca/adoption-funding-benefits-and-tax-breaks. In addition, those with a household income below $180,000 per year can receive a one-time subsidy of $6,000 to cover the cost of private adoption. 10 10 “Adoption Funding, Benefits and Tax Breaks.” For children adopted from foster care, the province offers financial support to help with emotional or behavioural needs, counselling, medical needs, and respite care. 11 11 “Supports for Permanency,” Government of Alberta, n.d., https://www.alberta.ca/supports-for-permanency. The province also offers enhanced benefits coverage for the cost of dental, vision, and other health needs, which can be claimed for public, private, and international adoptions through a licensed agency. 12 12 “Adoption Funding, Benefits and Tax Breaks.” Parents may take sixty-two weeks of unpaid leave if they have been employed for the previous ninety days. 13 13 “Maternity and Parental Leave,” Government of Alberta, n.d.

Parents adopting sibling groups or children with complex needs through the Domestic Adoption Program may apply for Assisted Adoption Benefits equal to 90 percent of the foster-care maintenance payment. Kin adoptions are also eligible. Parents may also apply for a Special Needs Benefit for health services not covered by insurance plans or public services, including therapies, medical supplies, and dental treatment. The Special Needs Benefit also includes financial support for life-skills training. Children in foster care who are placed for adoption before an Order of Adoption has been granted by a court may be eligible for additional Supplementary Health Benefits, which covers items such as some prescription medicines, dental and optical services, and hearing services. 14 14 “Supplementary Health Benefits,” Government of Saskatchewan, n.d., https://www.saskatchewan.ca/residents/health/prescription-drug-plans-and-health-coverage/extended-benefits-and-drug-plan/supplementary-health-benefits; “Saskatchewan Assisted Adoption Program Factsheet,” Government of Saskatchewan, n.d., https://publications.saskatchewan.ca/#/products/78861. The province offers unpaid adoptive leave for the primary parent in addition to a standard unpaid parental leave of sixty-three weeks. 15 15 “Family Leaves,” Government of Saskatchewan, n.d., https://www.saskatchewan.ca/business/employment-standards/job-protected-leaves/family-leaves.

Manitoba completed eighty-two adoptions in fiscal year 2022–23 through Child and Family Services and private licensed agencies. 16 16 “Manitoba Families: Annual Report for the Year Ended March 31, 2023,” Government of Manitoba, September 1, 2003, p. 107, https://www.gov.mb.ca/fs/about/pubs/fsar-2022-2023.pdf. Parents adopting through Child and Family Services can receive financial assistance when adopting a sibling group or a child with special needs. This assistance can include a one-time payment for startup costs, ongoing support for special services, or maintenance costs. 17 17 “Adoption of a Permanent Ward,” Government of Manitoba, n.d., https://www.gov.mb.ca/fs/childfam/adopt_wards.html. The province also offers a Non-Refundable Adoption Expense Tax Credit available for public, private, and international adoptions. 18 18 “The Income Tax Act,” sec. 4.6(10.1) “Non-Refundable Tax Credits.” CCSM, chap. I10, https://web2.gov.mb.ca/laws/statutes/ccsm/i010.php?lang=en#4.6. Birth parents considering permanent-care options are provided with counselling. Adoptive parents may take sixty-three weeks of unpaid parental leave, though the province has a longer employment requirement compared to other provinces, at twenty-eight consecutive weeks. 19 19 “Parental Leave,” Government of Manitoba, January 1, 2022, https://www.gov.mb.ca/labour/standards/doc,parental-leave,factsheet.pdf.

The most populous province in Canada oversaw 456 adoptions through child-welfare agencies in 2022–23. 20 20 “Adoption,” Ontario Association of Children’s Aid Societies, n.d., https://www.oacas.org/childrens-aid-child-protection/adoption/. Ontario provides various subsidies for families adopting from foster care, based on a number of criteria, including financial need. The General Adoption Subsidy provides occasional or ongoing assistance for specific services, to facilitate placements for sibling, cultural, or religious compatibility, and to accommodate open adoption orders where children maintain contact with their birth family. The Targeted Subsidy for Adoption and Legal Custody is for children over age eight and for sibling groups. Household income must not exceed $97,856 (as of October 2021). The Standard Adoption and Legal Custody Subsidy is based on financial need and geared to families adopting a child under age eight who is not part of a sibling group. Household income must not exceed $97,856 (as of October 2021). 21 21 “2021 Ontario Permanency Funding Policy Guidelines,” Government of Ontario, September 28, 2021, https://www.ontario.ca/document/child-protection-service-directives-forms-and-guidelines/2021-ontario-permanency-funding-policy-guidelines. The Aftercare Benefits Initiative offers coverage for prescriptions, extended health coverage, dental coverage, and life-skill training, to young adults under age twenty-six who were adopted from foster care. 22 22 “Services Delivered: Aftercare Benefits Initiative,” Government of Ontario, last updated May 23, 2023, https://www.ontario.ca/document/mccss-service-objectives-child-welfare-and-protection/services-delivered-aftercare. Parents can take up to sixty-three weeks of unpaid parental leave. 23 23 “Pregnancy and Parental Leave,” Government of Ontario, last updated June 13, 2024, https://www.ontario.ca/document/your-guide-employment-standards-act-0/pregnancy-and-parental-leave.

Quebec facilitated 216 public adoptions in 2022–23. 24 24 “En équilibre vers l’avenir,” Government of Quebec, 2003, p. 17, https://ciusss-centresudmtl.gouv.qc.ca/sites/ciussscsmtl/files/media/document/2022_2023_BilanDPJ.pdf. The province offers a Tax Credit for Adoption Expenses equal to 50 percent of eligible expenses to a maximum of $20,000. The province also provides a one-year subsidy to foster parents who wish to adopt a child who has been in their care for at least one year. The subsidy can be renewed for an additional two years, at a reduced rate. 25 25 “Youth Protection Act,” P-34.1, sec. 132 (n.d.), https://www.legisquebec.gouv.qc.ca/en/document/cr/P-34.1,%20r.%204; “Quebec Adoption Assistance Program,” Rising Families, n.d., https://wearefamiliesrising.org/adoption-assistance/quebec-adoption-assistance-profile/. Quebec administers a paid parental-leave program in place of the Federal Employment Insurance program, called the Quebec Parental Insurance Plan. This program offers benefits that can be shared between parents, and benefits that are non-shareable and exclusive to one parent. Parents can select a basic option or a special option, differentiated by the duration of leave. A combination of these benefits may be used, depending on the circumstances. 26 26 “Quebec Parental Insurance Plan,” Government of Quebec, n.d., https://www.rqap.gouv.qc.ca/en/wage-earner/adoption/benefits-child-adoption-after-january-2021.

New Brunswick provides adoptive parents with a one-time Adoption Grant of $1,000, to offset the costs associated with adoption. 27 27 “Information and Guidelines Application for the New Brunswick Adoption Grant Department of Social Development,” Government of New Brunswick, n.d., https://www2.gnb.ca/content/dam/gnb/Departments/sd-ds/pdf/adoption/InformationGuidelinesNBAdoptionGrant.pdf; “Frequently Asked Questions, Fostering or Adopting a Child or Youth,” Government of New Brunswick, last updated March 18, 2024, https://drupal.socialsupportsnb.ca//sites/default/files/2024-01/Fostering%20or%20adopting%20a%20child%20or%20youth%20-%20Frequently%20Asked%20Questions.pdf. The grant may be used for public, private, and international adoptions. If the child has special-service or placement needs, the province may provide additional financial assistance. 28 28 “Frequently Asked Questions, Fostering or Adopting a Child or Youth.” Adoptive parents are entitled to sixty-two weeks of unpaid leave. This leave may be shared between parents but cannot exceed sixty-two weeks. 29 29 “Maternity Leave and Child Care Leave,” Government of New Brunswick, 2018, https://www2.gnb.ca/content/dam/gnb/Departments/petl-epft/PDF/es/FactSheets/MaternityChildCareLeave.pdf.

Nova Scotia provides a subsidy for public adoptions for children with diagnosed physical, mental, or behavioural needs or for children with a special-placement needs such as being part of a sibling group. 30 30 “Agency Adoption,” Government of Nova Scotia, 2011. Parents must request the subsidy from the Minister of Community Services. The province provides a longer parental leave compared to most other provinces: up to seventy-seven weeks of unpaid leave. 31 31 “Leaves from Work,” Government of Nova Scotia, n.d., https://novascotia.ca/lae/employmentrights/leaves.asp. Employees must have worked one year with the same employer to qualify.

Prince Edward Island facilitated fourteen adoptions in 2021–22. 32 32 “Department of Social Development and Housing: Annual Report 2021–2022,” Prince Edward Island, January 2024, p. 10, https://www.princeedwardisland.ca/sites/default/files/publications/21-22_annual_report_final_web.pdf. Parents may request maintenance payments and/or special support. Eligibility for maintenance payments is determined by the Director of Child and Family Services, who must be satisfied that the care of the child will place an undue financial burden on the family. Payments must not exceed the amount available to foster families. Special-support payments are intended for medical expenses, transportation costs, or home renovations. This special support is granted only for public adoptions in which the child has special needs. Families adopting a child from foster care may also receive services such as counselling or therapy, remedial education, rehabilitation care, respite care, and parent training programs. 33 33 “Adoption Act Supported Adoption Regulations,” chap. A-4.1 (2006), https://www.princeedwardisland.ca/en/legislation/adoption-act/supported-adoption-regulations. The province provides free counselling for birth parents who are considering permanent care options for their child. 34 34 “Adoption Act,” chap. A-4.1, sec. 4 (2021), https://www.princeedwardisland.ca/en/legislation/adoption-act. Adoptive parents may take sixty-two weeks of unpaid parental or adoptive leave. To qualify, they must have been employed for the previous twenty weeks. Leave can be extended five additional weeks if the child has a physical, psychological, or emotional condition requiring additional parental care. 35 35 “Maternity/Parental/Adoption Leave,” Prince Edward Island, last updated March 1, 2023, https://www.princeedwardisland.ca/en/information/workforce-advanced-learning-and-population/maternityparentaladoption-leave.

Families adopting in the public system may be eligible for a monthly maintenance payment in exceptional circumstances, in which the placement of the child would cause undue financial hardship that would prevent the adoption. Eligible circumstances may include children who are part of a sibling group, where a child has already formed an attachment with the prospective adoptive parent(s), or where the child is Indigenous and the benefit would facilitate a cultural or community placement. The amount cannot exceed the level of support provided for children in foster care. The province may also provide a subsidy for medical services and equipment, with these subsidy agreements negotiated prior to the adoption. 36 36 “Adoption Policy and Procedure Manual,” Government of Newfoundland and Labrador, October 28, 2022, https://www.gov.nl.ca/cssd/files/Adoption-Policy-and-Procedures-Manual.pdf. The province offers parental leave and adoption leave. Parental leave is sixty-one weeks, unpaid, and adoption leave is seventeen weeks, unpaid, and can be combined with parental leave. To have access to either of these types of leave, the parent must have been employed previously for twenty consecutive weeks.

Yukon may provide an adoption subsidy for public adoptions equal to the foster-care maintenance rate. The amount is based on household income and number of dependents. The territory also provides funding for items intended to meet the special needs of the child. Aid must be determined to be in the best interests of the child. 37 37 “Yukon Adoption Assistance Program,” Families Rising, n.d., https://wearefamiliesrising.org/adoption-assistance/yukon-adoption-assistance-program/; “Child and Family Services Act,” SY 2008, chap. 1, part 5, https://canlii.ca/t/8mv2. Parental leave is sixty-three weeks, unpaid, with a minimum requirement of twelve months of continuous employment to qualify. 38 38 “Employment Standards Act,” RSY 2002, chap. 72, part 6, https://laws.yukon.ca/cms/images/LEGISLATION/PRINCIPAL/2002/2002-0072/2002-0072.pdf.

In 2022–23 there were thirty adoptions in the Northwest Territories, of which twenty-nine were facilitated through Indigenous communities under the Aboriginal Custom Adoption Recognition Act. 39 39 “2022–2023 Annual Report,” Director of Child and Family Services, Government of Northwest Territories, October 1, 2003, p. 39, https://www.hss.gov.nt.ca/sites/hss/files/resources/2022-2023-cfs-director-report.pdf. These adoptions are between Indigenous families who apply for certification from an Adoption Commissioner nominated by a local Aboriginal organization. 40 40 “Aboriginal Custom Adoption in the Northwest Territories,” Government of Northwest Territories, n.d., https://www.hss.gov.nt.ca/sites/hss/files/custom_adoption.pdf. Public Subsidized Adoptions can receive financial support equal to 90 percent of the foster-care maintenance payment. Amounts vary based on location (due to cost of living) and age of the child. Additional amounts are available for children with physical or mental health conditions requiring treatment that imposes a financial burden on adoptive parents. 41 41 “Per Diem Rates for Foster Caregivers and Subsidized Adoptions,” Foster Family Coalition of the NWT, n.d., https://www.ffcnwt.com/reimbursements; “Consolidation of Adoption Regulations,” R-141-98 (1998), https://canlii.ca/t/8kk5; “Adoption Act,” SNWT 1998, chap. 9, sec. 41, https://www.justice.gov.nt.ca/en/files/legislation/adoption/adoption.a.pdf. Parents are eligible for sixty-one weeks of unpaid leave when they have worked for an employer for at least twelve consecutive months. 42 42 “Employment Standards Act,” SNWT 2007, chap.13, part 3 (2008), https://www.justice.gov.nt.ca/en/files/legislation/employment-standards/employment-standards.a.pdf.

Financial assistance is available for Subsidized Departmental Adoptions of children in foster care. Assistance is available in cases in which a physical or mental condition, or basic care need, would place a financial burden on the adoptive family. The subsidy amount is negotiated with adoptive parents and must be less than the foster-care maintenance amount. Additional services can be negotiated with adoptive families. 43 43 “Nunavut Adoption Assistance Program,” Families Rising, n.d., https://wearefamiliesrising.org/adoption-assistance/nunavut-adoption-assistance-program/; “Adoption in Nunavut,” Government of Nunavut, n.d., https://www.gov.nu.ca/en/families-parenting-elders-and-youth/adoption. Parents are eligible for thirty-seven weeks of unpaid leave when they have worked for an employer for at least twelve consecutive months. 44 44 “Official Consolidation of Labour Standards Act,” CSNu, chap. L-10, sec. 5 (2022), https://www.nunavutlegislation.ca/en/consolidated-law/labour-standards-act-official-consolidation.

Nearly all provinces and territories offer financial subsidies, with these subsidies almost entirely limited to public adoptions involving sibling groups or children with special needs. In most cases, subsidies are means-tested, and payments are equal or below the monthly foster-care maintenance amount. The exceptions are New Brunswick and Alberta, which offer one-time subsidies accessible by families adopting within and outside the public system. Ontario, which finalizes more adoptions annually than any other province, offers three types of subsidies supporting children’s basic needs, but only for public adoptions.

Alberta, Manitoba, and Quebec provide tax credits similar to the federal Adoption Expense Tax Credit. These provincial credits can be claimed for up to $18,210, $10,000, and $20,000, respectively. Participants in the Cardus roundtable and interviews noted that these credits are beneficial to families who use private adoption, as many expenses associated with public adoption are covered by provincial and territorial governments. The credits can be used only for expenses incurred during the adoption process and can be claimed only upon the finalization of the adoption. As a result, families may carry significant expenses over an extended period of time before being eligible to claim the credits. Families receive no benefit for expenses incurred in cases where the adoption is not finalized.

Adoptive parents and their children frequently require ongoing post-adoption support. Services or compensation for services vary widely by jurisdiction but are limited to public adoptions in all provinces except Alberta. Eligibility in most jurisdictions is means-tested, and children must have an underlying health need or be part of a sibling group. Alberta provides specific dental, vision, and supplemental health benefits for both public, private, and international adoptions. Ontario offers similar benefits for public adoptions only but extends some provisions to young adults. British Columbia, Saskatchewan, and Alberta offer a range of service benefits, such as respite, counselling, and occupational therapies. These benefits are provided based on need, determined by the authority of the respective Director of Child and Family Services. Other jurisdictions offer financial support for additional services in specific circumstances.

Roundtable participants and interviewees noted gaps between services included in government benefits and actual availability of or access to the services. An adoption specialist and social worker noted that families often struggle to access some services unless there is an open file with the provincial or territorial child services. For example, the family may not be able to access a service unless there is an incident or request for intervention to the provincial or territorial child services. Or, respite care may be included as a service, but there are not enough respite-care providers available for the families that need this benefit. One adoption specialist commented that few families would say they were well served by the system.

In some jurisdictions, children in the child-welfare system with complex needs face the reduction or loss of government support for services when they transition from foster care to a permanent adoptive home. This can create a significant burden for adoptive families and can be a barrier to foster families adopting children already in their care.

Forming healthy attachments between children and parents is critically important for child well-being and family relationships. Parental leave can assist with attachment by offering parents time away from waged work. All provinces and territories provide adoptive parents with some form of parental leave. Quebec is distinct in having a paid parental-leave program separate from the federal Employment Insurance program. Parents in other jurisdictions can access paid leave through the federal program, and all jurisdictions offer unpaid job-protected leave. The average length of unpaid leave that is offered is sixty to sixty-three weeks. Nova Scotia and Newfoundland boast the longest unpaid leaves, with seventy-seven and seventy-eight weeks, respectively. Nunavut provides the shortest unpaid leave, at thirty-seven weeks. In Saskatchewan, Prince Edward Island, and Newfoundland, adoptive parents may be eligible to combine multiple types of leave.

The above analysis shows that there are significant variations in provincial and territorial support based on type of adoption, and the needs of the child. These differences provide an opportunity for policymakers to observe and learn from other jurisdictions.

Observations from the roundtable and interviews provide some context for the provision of benefits. Many benefits are difficult for adopting families to access. These difficulties are well known to adoption specialists and families who interact with the system.

Governments provide important benefits to adoptive parents that reduce financial burden and provide aid. Provinces and territories should be encouraged to continue to work with adoption specialists and families to enhance these benefits.

Roundtable participants and interviewees were quick to point out that beyond governments, supportive communities composed of formal organizations and informal community relationships provide significant support to adoptive families. This social structure provides invaluable support, often in ways that government does not.