Treatment of infertility

Infertility

In order to claim the tax credit, the taxpayer must have been resident in Québec on December 31 of the year concerned. If you are claiming the credit in respect of a deceased person, he or she must have been resident in Québec on the date of death.

All medical expenses incurred respecting artificial insemination or in vitro fertilization give entitlement to the tax credit. Such expenses include, in particular, fees paid to a physician or a private hospital centre and amounts paid for medication recorded by a pharmacist, provided the expenses have not been refunded and are not refundable.

Eligible expenses also include travel and accommodation expenses incurred in order to obtain medical services that are not available in Québec at a distance of less than 250 kilometres from the locality in which the person undergoing treatment resides. To obtain more information regarding the list of eligible medical expenses, consult the brochure Medical Expenses (IN-130-V).

Expenses eligible for this tax credit may not be claimed as expenses incurred to obtain medical services not available in your area, and do not give entitlement to the amount for medical expenses or the refundable tax credit for medical expenses.

Manitoba:
Starting in 2010, Manitoba introduced the Fertility Treatment Tax Credit. This credit is a refundable personal income tax credit equal to 40% of the eligible fertility costs paid to an accredited clinic in Manitoba and for related prescription drugs, net of any reimbursements such as private health care coverage. The annual eligible expenses are capped up to $20,000 and the maximum credit cannot exceed $8,000. Eligible costs must be claimable as a medical expense under the federal income tax rules.

Expenses.inf

Eligible medical expenses for fertility treatment are expenses that you can claim as medical expenses on line 33099 of your federal return. These expenses must be paid for infertility treatment services to a fertility clinic or licensed physician in Manitoba. Medications prescribed in relation to this treatment are also eligible, including those prescribed by a licensed physician in Manitoba for fertility treatments received outside of Manitoba.
Note
Reversals of previous elective sterilization procedures, such as vasectomies or tubal ligations, do not qualify for this credit.

The eligible medical expenses for fertility treatment will be claimed beside box 61268 of Form MB479.

Quebec
All medical expenses incurred respecting artificial insemination or in vitro fertilization are eligible for the tax credit, provided that the expenses were not and will not be refunded.

Expenses incurred after November 10, 2015 eligible for the tax credit may not be claimed as expenses incurred to obtain medical services not available in your area, as an amount for medical expenses, or for a refundable tax credit for medical expenses. The credit will be claimed on line 462 of the Quebec income tax return.

The following options are applicable for the keyword Expenses.inf.

• Expenses paid for an in vitro fertilization activity
• Expenses paid for an assessment
• Cost of drugs that are prescribed by a physician
• Travel expenses
• Lodging expenses
• Infertility treatment services to a fertility clinic in MB
• Medications prescribed in relation to this treatment
• Medical expenses for fertility care
• Medical expenses for surrogacy or donor expenses

Share-Cr.inf

For 2023, the credit is equal to 50% of the expenses, up to a maximum credit of $20,000.