You may be entitled to a refundable tax credit for expenses paid in 2025 for an in vitro fertilization or artificial insemination treatment, provided the following conditions are met:

• You were resident in Québec on December 31, 2025.
• The treatment is not covered by a health insurance plan.
• The expenses were paid so that you or your spouse could have a child.

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.

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 2025, enter the amount from box G of your RL-19 slip on line 441 of your return.