11. Tax credit for the treatment of infertility (Line 462)
You may be entitled to a refundable tax credit for expenses paid in 2022 for an in vitro fertilization or artificial insemination treatment, provided the following conditions are met:
- You were resident in Québec on December 31, 2022.
- The treatment is not covered by a health insurance plan.
- The treatment enables you or your spouse to have a child.
You cannot claim the tax credit for expenses that were reimbursed by the Régie de l'assurance maladie du Québec (RAMQ) under the temporary reimbursement program implemented in response to the suspension or reduction of services by certain assisted procreation centres due to COVID-19.
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 Infertility. Enclose the form with your return.