The landscape for tax relief on fertility treatments in Canada has evolved significantly in recent years, offering expanded support for individuals and families pursuing assisted reproduction.

While some provinces provided limited coverage for fertility treatments through their public health insurance plans, eligibility and the types of services covered can vary. It’s important to check with your provincial health ministry or speak with your healthcare provider to determine whether you qualify for publicly funded support.

For expenses not covered by public programs, there are several tax credits – both federal and provincial – that can help reduce the financial burden.

Ontario Fertility Treatment Tax Credit

Starting January 1, 2025, Ontario residents may be eligible for the new Fertility Treatment Tax Credit. This refundable credit covers 25% of eligible fertility treatment expenses, up to a maximum of $20,000. That means the credit can be worth up to $5,000, depending on your qualifying expenses.

To qualify, expenses must be for goods and services provided entirely in Canada related to fertility treatment and preservation, or to surrogacy, and must also qualify for the Ontario Medical Expense Tax Credit. Note that any expenses claimed for the Ontario Fertility Treatment Tax Credit must also be claimed for the Ontario Medical Expense Tax Credit in the same year.

To claim this credit, retain all receipts for eligible expenses and complete the relevant sections of your personal tax return. Further details will be available once the 2025 tax forms are finalized.

Fertility Tax Support in Quebec

Québec residents may be eligible for the Tax Credit for the Treatment of Infertility. This credit covers between 20% and 80% of fertility treatment expenses up to $20,000, depending on family income. For example, families with income below approximately $63,500 may qualify for the maximum 80% credit, while those with income above roughly $152,400 may receive 20%. That means the credit could be worth up to $16,000, depending on family income and eligible expenses. This credit can help offset the cost of treatments such as IVF or artificial insemination when not covered by public programs.

To claim this credit, retain all receipts and complete form TP-1029.8.66.2-V as part of your personal tax return.

Federal Medical Expense Tax Credit (METC)

The federal Medical Expense Tax Credit (METC) has long offered a non-refundable credit for a wide range of fertility-related expenses. While the requirement that expenses be incurred in Canada remains unchanged, recent legislative updates have expanded what qualifies.

Since 2022, the METC has included costs paid to Canadian fertility clinics or donor banks for obtaining sperm, ova, or embryos—even if the reproductive material originates outside Canada. In addition, certain surrogacy and donor-related expenses may now be claimed. These include reasonable costs incurred in Canada for goods or services provided to a surrogate or donor—such as medical procedures or travel—provided they meet the criteria outlined in the Assisted Human Reproduction Act and its regulations.

To claim these credits, all fertility-related expenses should be documented, ensuring receipts clearly indicate the nature of the expense, the date, and the patient’s name. Only amounts not reimbursed by insurance or other sources are eligible.

Talk to Your McCay Duff LLP Consultant to Understand the Tax Implications of Fertility Treatments in Canada

Navigating fertility-related tax credits can be complex, especially with recent changes to eligibility rules. To ensure you’re maximizing your claim and meeting all requirements, speak with your McCay Duff LLP consultant. We can help you determine which expenses qualify and guide you through the process of claiming them on your personal tax return.

At McCay Duff LLP, our trusted team of Chartered Professional Accountants provides high-quality tax and business advisory services to businesses and individuals in Ottawa and the surrounding area. If you have questions about tax relief for fertility treatments in Canada, please get in touch with our office—we’re here to help. Contact us online or by telephone at 613-236-2367 or toll-free at 1-800-267-6551.