11. Tax credit for the treatment of infertility (Line 462)

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You may be entitled to a refundable tax credit for expenses related to an in vitro fertilization treatment that enables you or your spouse to have a child, provided you meet the following conditions:

  • You were resident in Québec on December 31, 2020. 
  • You paid the expenses in 2020. Do not take into account expenses for which you were reimbursed or were entitled to a reimbursement, unless the reimbursement is included in your income.
  • Neither you nor your spouse had a child before the start of the treatment for which the expenses were paid.
  • A physician has certified that neither you nor your spouse underwent surgical sterilization by vasectomy or tubal ligation for reasons that are not strictly medical.

To find out what expenses are eligible and calculate the amount of the credit you can claim, complete form TP-1029.8.66.2-V, Tax Credit for the Treatment of InfertilityEnclose the form with your return.

Advance payments of the tax credit for the treatment of infertility

If you received advance payments of the tax credit for the treatment of infertility in 2020, enter the amount from box G of your RL-19 slip on line 441 of your return.

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