Tax Credit for the Treatment of Infertility

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You can claim 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 both the following conditions:

  • You were resident in Québec on December 31 of the taxation year covered by the claim.
  • You paid the expenses in that taxation year. Do not take into account expenses for which you were reimbursed or were entitled to a reimbursement, unless the amount reimbursed 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.

For more information, see point 11 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V) or the instructions given in form TP-1029.8.66.2-V, Tax Credit for the Treatment of Infertility.

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