Government Funding for Fertility in Manitoba

Reviewed September 3, 2026. Manitoba's Fertility Treatment Tax Credit is a refundable personal income-tax credit. It does not pay a clinic before treatment. For the 2024 and later tax years, the credit equals 40% of eligible expenses, with up to $40,000 of expenses producing a maximum annual credit of $16,000.

Eligible expenses

The Manitoba government lists fertility-treatment services other than reversal of voluntary sterilization, related prescription medication, qualifying payments to obtain sperm or ova, and qualifying surrogacy expenses. Examples include ovulation induction, donor insemination, IUI, IVF, ICSI, frozen embryo transfer, oocyte donation, assisted hatching, fertility preservation, and testicular sperm extraction.

Location rules

Treatment services generally must be provided in Manitoba by a Manitoba physician or fertility clinic. Medication must be prescribed by a Manitoba physician in relation to qualifying Manitoba fertility treatment. The government's FAQ says treatment and medication outside Manitoba are not eligible, while follow-up treatment by a Manitoba physician may qualify. Travel, accommodation, and meals cannot be included in this provincial credit.

Insurance and household claims

Only the amount not reimbursed by private health coverage can be used. Either spouse or common-law partner may claim the credit, but the credit cannot be split between them for the same year. The credit is refundable, so an eligible claimant may receive it even when no Manitoba income tax is otherwise payable, but a tax return must be filed.

How to claim

No separate advance application is required. Claim the credit on the Manitoba income-tax return and retain invoices, receipts, prescriptions, and insurance statements in case the Canada Revenue Agency requests them.

Related resources

Estimate clinic and patient-paid costs with the fertility cost calculator. The fertility tax-credit guide covers federal and provincial context, while the grants guide lists private assistance programs. For other provincial programs, see the Canada-wide funding guide.

Primary sources

• Manitoba Fertility Treatment Tax Credit FAQ
• Manitoba Income Tax Act, section 5.13