Tax Credits for Fertility Treatments in Canada

Fertility care in Canada can be expensive, adding up to thousands of dollars if you require a more extensive set of treatments and procedures. Some companies now offer insurance benefits for fertility treatments, but these are typically capped and often do not cover all your expenses.

That said, it is worth understanding the medical tax credits available to you, to help alleviate some of the financial pressures of fertility treatment. Tax credits will reduce the amount of tax you have to pay when remitting your tax return. Depending on your situation, these credits could save you thousands of dollars each year, so it’s important to understand what you’re eligible to claim.

Understanding Medical Tax Credits

The federal Medical Expense Tax Credit is a non-refundable tax credit that you can use to reduce the tax that you need to pay when you file your tax return. Lower-income individuals who have working income may also qualify for the Refundable Medical Expense Supplement (line 45200), which can provide additional relief. Generally, all Canadians that incur medical expenses are able to use the medical expense tax credit. The total of your eligible medical expenses can be deducted from your net income, thereby reducing the tax you owe.

The CRA has an extensive list of what expenses are eligible to claim. The most common ones for fertility treatments are:

Medical expense	Eligible expense?	Prescription needed?
Egg and sperm freezing and storage	Eligible	No
Fertility-related procedures (donor of sperm, ova (eggs), or embryos, surrogate mother)	Some expenses are eligible, see details at link
Injection pens	Eligible	Yes
In vitro fertility program (ova (eggs), sperm)	Eligible	No
Laboratory procedures or services (including COVID-19 tests)	Eligible	Yes
Needles and syringes	Eligible	Yes
Over-the-counter medications	Not eligible	N/A
Premiums paid to private health services plans	Eligible	No
Prescription drugs and medications	Eligible	Yes
Travel expenses (less than 40km)	Not eligible	N/A
Travel expenses (at least 40 km)	Public transport expenses eligible (e.g. taxi, bus, train) under certain conditions, see details at link
Travel expenses (at least 80 km)	Travel, accommodation, meals and parking eligible, under certain conditions, see details at link
Travel expenses (outside of Canada)	Transportation and travel expenses eligible, under a number of conditions, see details at link

For details on any of the above, visit CRA’s comprehensive list of medical expenses and search for the specific item you need more information on.

How to Claim the Federal Medical Expense Tax Credit

Medical expenses are claimed on line 33099 of your federal tax return. The calculation is simple:

• Step 1: Line 33099: Include the total amount that you and/or your spouse or common-law partner paid in the year for eligible expenses (net of any reimbursements)
• Step 2: Subtract the lesser of:
  • 3% of your net income (line 23600), or
  • $2,834 (2025 — indexed annually; check the CRA Medical Expenses guide for the current figure)
• Enter the amount from step 2 into line 33099

If you’re using tax prep software (like TurboTax), you’ll only need to input the total eligible medical expenses and they will do the calculation above for you and automatically input the net amount.

Depending on your situation, it may be more beneficial for the spouse with the lower net income to claim the expenses on their return. Here’s an example:

Jane and John have spent $18,500 in eligible medical expenses for IVF and other fertility treatments in 2023. The expenses are broken down as follows:

• Jane: $16,500
• John: $2,000

John’s net income is $32,000. He calculates 3% of that amount, which is $960. Because the result is less than $2,834, he subtracts $960 from $18,500. The difference is $17,540, which is the amount he can claim on his tax return.

Jane’s net income is $48,000. She calculates 3% of that amount, which is $1,440. She subtracts $1,440 from $18,500. The difference is $17,060, which is the amount she can claim on her return.

In this case, John should claim all the expenses for Jane and himself on line 33099.

Documents Required

When you file your tax return, you do not need to send any supporting documents to CRA, but you must keep the following in case CRA requests to review them later:

• Receipts – Receipts must show the name of the company or individual the expense was paid to.
• Prescription – Some expenses require a prescription from your medical practioner to support your claim.
• Certification in writing – Some expenses require a certification from your medical practioner.

Provincial Tax Credits

Depending on what province you live in, there are also provincial tax credits you should be aware of. These credits are typically used in lieu of government funded programs, like the ones in Ontario and Quebec.

Manitoba:

Manitoba offers the Fertility Treatment Tax Credit, which allows you to claim 40% of the cost of fertility treatments provided in Manitoba:

• Maximum of $40,000 in eligible costs, meaning maximum credit of $16,000, annually (limits doubled in 2024)
• Either spouse can claim the credit, however it cannot be split between spouses
• Costs must be incurred in Manitoba
• Travel and associated costs are not eligible
• The credit is refundable — you receive it even if you owe no tax

Nova Scotia:

Nova Scotia offers the Nova Scotia Fertility and Surrogacy Rebate, which allows you to claim 40% of the cost of fertility treatments and surrogacy costs:

• Maximum of $20,000 in eligible costs, meaning maximum credit of $8,000, annually
• This credit is new, so it is not yet included in the typical tax return forms, you must first file your income tax return, then apply for the credit online.

Ontario, Quebec, Prince Edward Island, Newfoundland and Labrador and New Brunswick: Governments directly fund certain treatments instead of offering tax credits or providing funding through grant programs to cover some fertility expenses.

Alberta, Nunavut, and Northwest Territories: These provinces and territories do not currently offer additional fertility tax credits or government-funded treatment. BC, Saskatchewan, and Yukon have introduced programs — see the provincial details below.

Tips for Maximizing Tax Credits:

• Stay organized: Start a detailed spreadsheet that tracks all your costs incurred (include the date incurred, provider, amount, and a description). Take photos of all your receipts and store them electronically.
• Use tax software: Using tax software like Turbotax will automatically calculate the amount you can claim and tell you how to optimize your credits by applying them to the right spouse.
• Consult the CRA if you have questions: Contrary to popular belief, calling the CRA is often a great source of information. Recommend calling outside of peak months (i.e. not between February-April) and the wait time is usually short.

Sources

• CRA Medical Expenses Guide (RC4065) — canada.ca
• Lines 33099 and 33199 — Eligible Medical Expenses — canada.ca
• Ontario Fertility Treatment Tax Credit — ontario.ca
• Manitoba Personal Tax Credits — gov.mb.ca
• Nova Scotia Fertility and Surrogacy Tax Credit — novascotia.ca