Ontario fertility treatment tax credit
Ontario fertility treatment tax credit
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, 2024.
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.
If you had a spouse or common-law partner, only one of you may claim the credit for the year. You cannot split the claim.
You can claim eligible fertility treatment expenses incurred by your spouse or common-law partner if they were your spouse or common-law partner:
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at the time the expenses were incurred, and
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at the end of the year
The OFTTC can be claimed in addition to the non-refundable federal and the Ontario medical expenses tax credits, and the Ontario seniors care at home tax credit for the same eligible expenses.
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.
How to claim this credit
Enter your eligible medical expenses for fertility treatment on line 61268 of your Form ON479. The amount of the credit you can claim on line 1 is 25% of these expenses or $5,000, whichever is less.
Supporting documents
If you are filing a paper return, do not send any documents. Keep your supporting documents in case you are asked to provide them later.
