Tax Credit for the Treatment of Infertility

You may be entitled to a refundable tax credit for expenses related to artificial insemination or in vitro fertilization. The credit is equal to 50% of all eligible expenses paid for such treatment. The maximum credit is $10,000 per year.

To be entitled to the credit, you must meet the following conditions:

• You were resident in Québec on December 31, 2008.
• You or your spouse paid expenses for treatments undertaken in order to become parents during the taxation year for which you are claiming the credit.

To claim the tax credit, complete form TP-1029.8.66.2-V, Tax Credit for the
Treatment of Infertility.

For more information on the credit, see the 2008-2009 Budget Plan of the Ministère des Finances.