To stimulate the adoption of children who do not have a permanent parental relationship, a tax credit was developed for expenses related to adoption. This benefit helps to recover up to 15 percent of the costs associated with the adoption of a child. Due to the fact that after the birth of a child through surrogacy in Canada, that child must be adopted by its parents through the adoption process or court proceedings. At the same time, court fees for this process range from 6,000 to 12,000 USD. Therefore, the court’s ban on tax credits for surrogacy raises concerns for a fertility law expert because such rulings make it even more difficult for Canadians to go through adoption at the national and international levels.