Government Funding for Fertility in Nova Scotia

Reviewed September 3, 2026. Nova Scotia does not pay for a publicly funded IVF cycle through this program. Instead, the Fertility and Surrogacy Tax Credit reimburses part of qualifying expenses after the relevant tax return has been filed.

Credit amount

The refundable credit equals 40% of eligible fertility-treatment or surrogacy medical expenses. A maximum of $20,000 in eligible expenses can be used each year, producing a maximum annual credit of $8,000 per couple. There is no stated lifetime treatment limit, but the annual cap still applies.

Application timing

This credit is administered by the Government of Nova Scotia, not through the normal CRA refund calculation. A claimant first files the relevant income-tax return, including Form NS428, receives a notice of assessment, and then applies to Nova Scotia. As of this review, the government application page lists tax years 2022 through 2025; expenses paid in 2026 cannot be claimed through a 2025 application.

Which expenses can qualify

Expenses must be eligible medical expenses, paid in the tax year being claimed, and net of reimbursement from an insurer or another third party. Certain clinic, donor-bank, donor, and surrogate expenses must be provided or incurred in Canada. A referral letter from a Nova Scotia-licensed practitioner is required for an out-of-province service provider, except for specified Canadian donor-bank or clinic fees for donor sperm or ova.

What to keep

• The filed tax return and CRA notice of assessment or reassessment
• Receipts and provider details showing the net amount paid
• Private-insurance explanations of benefits
• A referral letter when required for care outside Nova Scotia
• Spouse, donor, or surrogate consent documents when applicable

Related resources

Use the fertility cost calculator to organize an estimate, and see the tax-credit guide and grants guide for other ways patients may plan for eligible costs. The Canada-wide funding guide compares provincial programs.

Primary source

Government of Nova Scotia: Fertility and Surrogacy Tax Credit