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There are three very important tax credits every Ontario resident should take advantage of when undergoing fertility treatment.
Let’s break them down and learn how they can significantly help offset the cost of your fertility care.
If you are an Ontario resident going through fertility care, you may be eligible for three tax benefits in Canada.
A refundable personal income tax credit to help Ontarians with eligible medical expenses related to fertility treatment and surrogacy. The credit is available for expenses paid on January 1, 2025 or later.
A non-refundable tax credit that reduces the amount of provincial income tax you owe when claiming eligible medical expenses on line 58689 of your provincial tax return.
A non-refundable tax credit that reduces the amount of federal income tax you owe when claiming eligible medical expenses on line 33099 of your federal tax return.
More good news: many fertility expenses can qualify for all three, meaning you are able to stack them—potentially reducing your tax payable (or improving your refund), depending on your situation.
What does stacking mean?
Stacking means you may be able to claim the same eligible fertility-related expenses (or portions of them) on:
Important to note: you cannot claim expenses you didn’t pay or were reimbursed for, and you must subtract amounts paid for by insurance, employer plans, or other programs.
Credit amount and qualification.
The OFTTC is claimed on line 61268 on your provincial tax return and allows a refund of 25% of eligible fertility treatment expenses, up to a maximum of $5,000 per tax year. The most eligible expenses you can claim each year is $20,000 and the biggest refund/credit you could receive is $5,000.
To qualify for the OFTTC, the expenses must meet all the following conditions:
Who can claim the Ontario Fertility Treatment Tax Credit?
Any resident of Ontario undergoing fertility treatment can claim this credit if you meet the following conditions:
Who can claim the Ontario Fertility Treatment Tax Credit?
You can claim eligible fertility treatment and surrogacy expenses for the Ontario Fertility Tax Credit (OFTTC) for any 12-month period that matches your OFTTC claim—as long as that period ends in the tax year you’re filing for.For example, when filing your 2027 return, you may claim expenses paid during a 12-month period from 2026 to 2027 if:
Credit deduction and qualification.
The OMETC is claimed on line 58689 of your provincial return. It gives you a credit worth ~5% of eligible medical expenses above a threshold — the lesser of 3% of your net income or $2,855 (2026 tax year).
To qualify for the OMETC, the expenses must meet all of the following conditions:
Who can claim the Ontario Medical Expense Tax Credit?
Any Ontario resident filing a tax return and undergoing fertility treatment can claim this credit. Only 1 person can claim the credit if you are filing jointly with your spouse or common-law partner. Eligible expenses for both partners are to be included in the claim.
Credit deduction and qualification.
The METC is claimed on line 33099 of your federal return. It gives you a credit worth 15% of eligible medical expenses above a threshold — the lesser of 3% of your net income or $2,834 (2026 tax year).
To qualify for the METC, the expenses must meet all of the following conditions:
Who can claim the Federal Medical Expense Tax Credit?
Any individual filing a tax return and undergoing fertility treatment can claim this credit. Only 1 person can claim the credit if you are filing jointly with your spouse or common-law partner. Eligible expenses for both partners are to be included in the claim.
The eligible expenses for the Ontario Fertility Treatment Tax Credit (OFTTC) are the same as those that qualify for the Ontario and Federal Medical Expense Tax Credits.
These could change, so always check the CRA website for the most up-to-date information.
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
Any costs associated with cryostorage fees paid to a clinic or lab within the particular tax year
Fees paid to purchase Eggs or Sperm from a donor bank or agency
Any expenses incurred in Canada and are a type that would be otherwise permitted as a medical expense of the individual
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.
Costs associated with purchasing materials needed to administer (prescribed) medications
Fees paid for medical consultations related to fertility treatments
Necessary medical and laboratory tests associated with fertility treatment procedures that aren’t OHIP covered
If the fertility treatment procedure involves use of clinical facilities, these expenses can be claimed
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!
In Ontario, the OMETC and the METC (Federal) 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.
Medications that are not prescribed, even if they are recommended for fertility treatment, are generally not eligible
Services like acupuncture or massages, unless prescribed as a necessary part of the fertility treatment, typically are not eligible
Payments for health insurance plans that cover fertility treatments are usually not eligible as a direct medical expense
Any procedures or treatments that are cosmetic in nature, even if related to fertility treatments, are excluded
Unless prescribed by a doctor for a specific medical condition related to IVF, these are typically not eligible
Gym memberships, personal training, or general health services, even if beneficial to overall fertility, are not eligible
Be sure to check the eligible expenses list provided in the information on this page.
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.
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 credits.
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.
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.
The Ontario Fertility Tax Credit can be claimed for expenses paid dating back to January 1, 2025 if they have not been claimed in previous tax years. Plan your medical expenses accordingly.
Be prepared for the possibility of the CRA reviewing your claim. Having your documentation organized and readily available will be essential.
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.
Book an OHIP-covered consultation with one of our specialists today.
