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.

Ontario:
You may claim this credit if you were a resident of Ontario at the end of the year and you incurred any eligible medical expenses for fertility treatment and preservation or surrogacy after December 31, 2014. Eligible medical expenses for the Ontario fertility treatment tax credit (OFTTC) are expenses that you have included as medical expenses on line 58689 of your return.

Eligible fertility treatment expenses must have been paid by you or your spouse or common-law partner for the purpose of conceiving a child, or for certain medical expenses paid to, or on behalf of, a surrogate mother or a donor (for example, a donor of sperm or ova). These expenses must be in respect of goods and services provided entirely in Canada.

Manitoba:
You can claim this credit if you were a resident of Manitoba at the end of the year and you (or your spouse or common-law partner) incurred eligible medical expenses for fertility treatments paid for in 2025.

Eligible medical expenses for the fertility treatment tax credit are expenses that you can claim as medical expenses on line 33099 of your 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.

Saskatchewan:
You may claim this credit if you were a resident of Saskatchewan at the end of the year and you or your spouse or common-law partner paid eligible medical expenses in Saskatchewan for fertility treatments or surrogacy expenses.

Only one lifetime claim per individual is allowed. You or your spouse or common-law partner can claim the amount, but you cannot split the claim.

Eligible expenses
To qualify for the fertility treatment tax credit, the expenses must be ones you or your spouse or common-law partner can claim as medical expenses on line 33099 of your tax return.

All fees must be paid to a health care professional, donor bank, a public or licensed clinic, or a public or licensed hospital within Saskatchewan. The fertility treatment expenses must have been paid within any 12-month period ending in 2025.

Yukon:
You may be able to claim this credit if you were a Yukon-insured individual at the end of the year and you incurred eligible medical expenses for fertility care or surrogacy treatment services for yourself, your spouse or common-law partner, or your dependant, and they were also a Yukon-insured individual at the end of the year.

A Yukon-insured individual for a taxation year, means an individual who, on the last day of the taxation year (or, in the case of an individual who died in the taxation year, immediately before their death), is both:
- a resident in Yukon
- an insured person within the meaning of the Heath Care Insurance Plan Act

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Ontario
You may claim this credit if you were a resident of Ontario at the end of the year and you incurred eligible medical expenses in Canada, for fertility treatment and preservation, as well as for surrogacy, after December 31, 2024.

Eligible medical expenses for the Ontario fertility treatment tax credit (OFTTC) are expenses that you can claim as medical expenses on line 58689 of your return as well as the expenses incurred for surrogacy.

The fertility treatment expenses must have been paid by you or your spouse or common-law partner for the purpose of conceiving a child, or for certain medical expenses paid to, or on behalf of, a surrogate mother or a donor (for example, a donor of sperm or ova), and they must be in respect of goods or services provided entirely in Canada. If you had a spouse or common-law partner, only one of you may claim the credit for the year, but not both.

Note:
Eligible fertility treatment expenses incurred by your spouse or common-law partner can only be claimed by you if they were your spouse or common-law partner:

• at the time the expenses were incurred, and
• at the end of the year

If you are preparing a return for a resident of Ontario who died in 2025, you can claim this tax credit on their final return.

If you were bankrupt at any time in 2025, you cannot claim this tax credit on any return for a tax year ending in 2025.

Saskatchewan
You may claim this credit if you were a resident of Saskatchewan at the end of the year and you or your spouse or common-law partner incurred eligible medical expenses in Saskatchewan for fertility treatments or surrogacy expenses.

Only one lifetime claim per family is allowed. You or your spouse or common-law partner can claim the amount, but you cannot split the claim.

Eligible expenses
To qualify for the fertility treatment tax credit, the expenses must be ones you or your spouse or common-law partner can claim as medical expenses on line 33099 of your tax return.

All fees must be paid to a health care professional, donor bank, a public or licensed clinic, or a public or licensed hospital within Saskatchewan.

The fertility treatment expenses must have been incurred within any 12-month period ending in 2025, and the expenses must have been paid during that year.

If you are preparing a return for a resident of Saskatchewan who died in 2025, you cannot claim this tax credit on their return.

If you were bankrupt in 2025, you can claim the FTTC on the pre-bankruptcy or post-bankruptcy return. The total for the year cannot exceed the maximum amount allowable.

Yukon
You may be able to claim this credit if you were a Yukon-insured individual at the end of the year and you incurred eligible medical expenses for fertility care or surrogacy treatment services for yourself, your spouse or common-law partner, or your dependant, and they were also a Yukon-insured individual at the end of the year.

A Yukon-insured individual for a taxation year, means an individual who, on the last day of the taxation year (or, in the case of an individual who died in the taxation year, immediately before their death), is both:

• a resident in Yukon
• an insured person within the meaning of the Heath Care Insurance Plan Act

Eligible medical expenses are expenses paid in any 12-month period ending in 2025 for fertility or surrogacy treatments that you can claim as medical expenses on line 33099 or line 33199 of your return.

Manitoba
You can claim this credit if you were a resident of Manitoba at the end of the year and you or your spouse or common-law partner incurred eligible medical expenses for fertility treatment and paid them in 2025.

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

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For 2025, the credit is equal to 50% of the expenses, up to a maximum credit of $20,000.