Fertility Treatment Tax Credits Ontario

Talk to a Care Navigator
A micrograph of In Vitro Fertilization.

Fertility Coverage & Your Taxes 

Fertility treatments may qualify as deductible medical expenses on your income tax return. In Ontario, this credit is called the Medical Expense Tax Credit (METC). This tax credit can help you reduce the impact of medical costs for yourself or your dependents.

While we try to provide as much information as possible, please always check with your personal accountant for further details and to confirm eligibility.

Tax Credit Requirements

To claim this tax credit on your income tax return, usually, these expenses must:

  • Have been paid within the 12 months of a previous calendar year
  • Not have received reimbursement from private insurance plans
  • Have receipts proving their existence; we recommend keeping all receipts from your fertility treatments in one spot for this very purpose.

We recommend checking with an accountant about your specific situation. For more information, please visit: www.canada.ca

A photograph of the TRIO lobby glass doors.

Fertility Medical Expenses

Eligible Fertility Medical Expenses

Allowable fertility medical expenses on your income tax may include:

  • In Vitro Fertilization (IVF)
  • Select fertility medications
  • Intrauterine insemination (IUI)
  • Intracytoplasmic Sperm Injection (ICSI)
  • Embryo Freezing
  • Embryology Lab Fee
  • Sperm Processing & Extraction
  • Satellite Monitoring
  • Transfer of Frozen Embryo
  • Ineligible Fertility Medical Expenses

    Medical expenses that are often ineligible to be claimed on your tax return include:

  • Sperm bank donations
  • Over-the-counter medications or supplements
  • General health and wellness services (gym, wellness memberships, etc.)
  • Cosmetic procedures, even if for the purposes of improved fertility
  • Payments made for insurance premiums
  • Acupuncture or massage services (unless specifically prescribed by your fertility team)
  • Tips for Your Fertility Tax Credits

    • Keep ALL your medical receipts and documents somewhere safe.

    • Your documents should include important details, such as the payment date, service type, and service provider.

    • Consult with a professional tax accountant. Tax laws can be confusing, but a professional can guide you on the best course of action for your specific tax situation.

    • After submitting your tax, ensure you keep all supporting documents in case the CRA reviews your claims.

    • Keep in mind that tax regulations and policies can change each year.

    • Always ensure you have the most up-to-date information and the latest guidelines from the CRA.

       

    How to Calculate Your Tax Credit

    Taxes can be confusing, which is why we’ve broken down the steps involved in claiming your medical expenses below. If you’re still unsure how to do this, we recommend consulting with your accountant or a tax professional.

    1

    LINE 33099 ON THE FEDERAL TAX FORM

    Enter the total amount of your healthcare claims for the given year.

    2

    ENTER THE LESSER OF:

    3% of net income or $2479

    3

    SUBTRACT STEP 2 FROM STEP 1

    Enter this amount on your federal Step 5 tax box.

    4

    DO THE SAME FOR YOUR PROVINCIAL TAX RETURN

    Ontario residents enter this on line 58689. For example:

    • You make $150,000 before taxes in 2023, and your medical expenses for the year were $ 22,000.
    • Step 1: $22,000
    • Step 2: $2479
    • Step 3*: $19,521
    • You will receive a tax credit based on $ 19,521.