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As of January 2025, Ontario residents can take advantage of a new Fertility Tax Credit that will refund 25% of eligible fertility treatment costs, up to a maximum of $5,000 per year.
Credit applies retroactively from January 1, 2025
Must not have been already reimbursed (or is eligible to be reimbursed) by a private health insurance plan
Must be proven by supporting receipts: It is always a good idea to keep your fertility expense receipts all in one place to be prepared for tax time
When preparing to file your taxes we recommend consulting the CRA website and or, a tax professional, however please see the below general list of eligible and ineligible expenses to help you better financially plan.
Fertility Treatment Procedures: The cost incurred for fees of any fertility treatment or Assisted Reproductive Technology (ART) procedures such as ICSI, Sperm Extraction, Sperm Processing, IUI, IVF, Embryo Transfers, Egg Freezing and Sperm Freezing
Egg and/or Sperm and/or Embryo frozen storage fees: Any costs associated with cryostorage fees paid to a clinic or lab within the particular tax year
Donor Eggs and/or Sperm: Fees paid to purchase Eggs or Sperm from a donor bank or agency
Surrogacy Expenses: Any expenses incurred in Canada and are a type that would be otherwise permitted as a medical expense of the individual
Related Medications: Prescribed medications (with a DIN #) necessary for fertility treatment. Please note, full or partial reimbursed expenses that are eligible under a private health plan are not eligible, however you may claim the uncovered portion.
Needles and Syringes: Costs associated with purchasing materials needed to administer (prescribed) medications
Consultation Fees: Fees paid for medical consultations related to fertility treatments
Medical Tests: Necessary medical and laboratory tests associated with fertility treatment procedures that aren’t OHIP covered
Clinical Fees: If the fertility treatment procedure involves use of clinical facilities, these expenses can be claimed
Travel Expenses: In some cases, if you must travel more than 40 km (one way) from your home for fertility treatments, related travel expenses such as gas, mileage, taxis, bus, train, meals and accommodation, may qualify. Keep all of your receipts!
Allied Health Practitioner Fees: In Ontario, the METC (Medical Expense Tax Credit) allows fertility treatment related expenses from certain allied health professional expenses such as naturopaths, chiropractors, acupuncturists, social workers and psychologists. For a full list of inclusions by province click here.
Over-the-Counter Medications: Medications that are not prescribed, even if they are recommended for fertility treatment, are generally not eligible
Non-Medical Allied Health Practitioner Services: Services like acupuncture or massages, unless prescribed as a necessary part of the fertility treatment, typically are not eligible
Insurance Premiums: Payments for health insurance plans that cover fertility treatments are usually not eligible as a direct medical expense
Cosmetic Procedures: Any procedures or treatments that are cosmetic in nature, even if related to fertility treatments, are excluded
Vitamins and Supplements: Unless prescribed by a doctor for a specific medical condition related to IVF, these are typically not eligible
General Health Services: Gym memberships, personal training, or general health services, even if beneficial to overall fertility, are not eligible
Eligible Expenses: Be sure to check the eligible expenses list provided in the information on this page.
Receipts and Documentation: Keep thorough records and receipts of all medical expenses related to IVF treatments. Documentation should be detailed and include information such as the date of payment, the type of service, and the provider.
Understanding the Tax Code: Familiarize yourself with the specific provisions of the Ontario tax code related to medical expenses. The Canada Revenue Agency (CRA) provides guidelines on what can be claimed under the Ontario Fertility Tax Credit.
Consult a Professional: Tax laws can be complex, and their application can vary based on individual circumstances. It's advisable to consult with a tax professional or an accountant who is knowledgeable about medical expense claims.
Filing Your Tax Return: When filing your tax return, include your fertility-related medical expenses under the medical expense deduction section. Ensure that you're following the current year's guidelines for claiming these expenses.
Timing of Expenses: The Ontario Fertility Tax Credit can be claimed for expenses paid starting January 1, 2025. Plan your medical expenses accordingly.
CRA Review: Be prepared for the possibility of the CRA reviewing your claim. Having your documentation organized and readily available will be essential.
Remember, tax regulations can change, and it's important to have the most current information. Always refer to the latest guidelines provided by the CRA or consult with a tax expert for advice specific to your situation.
