No waitlist for government-funded IVF. Start your journey at Twig today.

Learn more >
Book Now

Provincial and federal tax credits are available to help offset some of the costs that fertility patients can incur.

Ontario Fertility Treatment Tax Credit (Effective January 2025)

Starting in the 2025 tax year, Ontario residents can benefit from a new refundable tax credit.

  • Coverage: 25% of eligible fertility-related expenses.
  • Annual Maximum Credit: $5,000, applicable to up to $20,000 in qualifying expenses.
  • Eligibility: Expenses must be incurred within the 2025 calendar year and not reimbursed by insurance or other programs.

 

Eligible Expenses Include:
  • In Vitro Fertilization (IVF) cycles
  • Egg Freezing
  • Intrauterine Insemination (IUI) cycles
  • Fertility Medications
  • Cryostorage (egg, sperm, embryos) fees
  • Diagnostic testing
  • Fees associated with donor sperm or eggs and surrogacy arrangements, provided they are incurred within Canada
  • Travel for treatment (more than 40km from your residence)

Example: If you spend $20,000 on eligible fertility treatments in 2025, you could receive a $5,000 tax credit when filing your Ontario tax return.

Federal Medical Expense Tax Credit (METC)

In addition to provincial support, the federal government offers the Medical Expense Tax Credit (METC), a non-refundable credit that can further reduce your tax liability.

  • Eligibility: Available to all Canadian residents, including those in Ontario and British Columbia.
  • Coverage: A wide range of medical expenses, including many fertility-related costs.

Eligible expenses include:

  • Fertility Treatment Procedures: IVF, IUI, ICSI, embryo transfer, egg freezing, sperm freezing, sperm extraction/processing
  • Storage Fees: Cryostorage of sperm, eggs, and embryos paid during the tax year
  • Donor Sperm and Eggs: Purchase from donor banks or agencies
  • Surrogacy Expenses: If incurred in Canada and otherwise eligible under CRA rules
  • Related Medications: Prescription medications; partially reimbursed meds can be claimed for the uncovered portion
  • Supplies: Needles and syringes for prescribed fertility meds
  • Medical Consultations: Fees for fertility-related consults
  • Medical Tests: Non-OHIP covered lab/imaging/testing for fertility
  • Clinical Facility Fees: Costs associated with procedures performed in clinical settings
  • Travel Expenses: For travel >40 km one-way to access fertility treatment, including mileage, gas, public transit, meals, lodging (with receipts)
  • Allied Health Services: Where permitted by CRA, fertility-related care from licensed professionals like naturopaths, acupuncturists, psychologists, or social workers

Ineligible expenses include:
  • Over-the-counter or non-prescribed medications
  • Unprescribed allied health services (e.g. massage therapy)
  • Health insurance premiums
  • Cosmetic procedures
  • Vitamins and supplements (unless prescribed for a medical condition)
  • General wellness or fitness expenses (e.g. gyms, personal trainers)

Note: To claim the METC, your total medical expenses must exceed a threshold based on your income. Keep all receipts and supporting documentation.

Maximizing Your Benefits

Navigating fertility treatment costs can be challenging, but understanding how to claim available tax credits can make a significant difference. The good news is that if you live in Ontario, you can claim both the Ontario Fertility Treatment Tax Credit and the federal Medical Expense Tax Credit (METC) for the same eligible expenses, providing meaningful financial relief.

How to Make the Most of These Credits:

  • Track Every Eligible Expense: Keep detailed, organized records of all fertility-related expenses. This includes receipts, prescriptions, invoices, and proof of payment. Both digital and hard copies are acceptable.

  • Focus on Unreimbursed Costs: Only expenses not covered by insurance or other provincial programs can be claimed. Be sure to separate and document what you’ve paid out-of-pocket.

  • Stack Provincial and Federal Credits: Ontario’s credit is refundable (you can receive it even if you owe no tax), while the federal METC is non-refundable (it reduces the tax you owe). Claimed together, they can provide significant savings.

  • Consult a Tax Professional: To ensure accuracy and maximize your benefit, speak with a tax advisor familiar with medical expense claims and fertility-related deductions.

  • Stay Up to Date: Eligibility requirements and thresholds can change. Be sure to refer to the Canada Revenue Agency (CRA) for the most current and comprehensive guidance.

 

Visit the CRA’s Medical Expenses page for a full list of eligible expenses, definitions, and filing instructions.

 

By being proactive and informed, you can turn complex tax rules into meaningful savings, making your fertility journey more accessible, empowering, and financially sustainable.