Tax Credit for the Treatment of Infertility
You may be entitled to a refundable tax credit for expenses related to an in vitro fertilization treatment or artificial insemination paid in 2024 if all the eligibility requirements are met.
In addition, you may be entitled to an advance payment of the tax credit for the treatment of infertility.
For more information, see point 11 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).
You cannot claim the tax credit for expenses that have been 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.