No, the agency has not studied adoption. This is a question of tax policy that might be looked at by the Department of Finance, which would consider the amounts that are contained within the Income Tax Act. Those are the limits that will appear within our system. The reality is that if a family adopts, all they have to do is claim the credit on their tax return, and it gets processed. That's the extent of CRA involvement.
On December 14th, 2010. See this statement in context.