Advance Payment of the Tax Credit for the Treatment of Infertility

You may be entitled to an advance payment of the tax credit for the treatment of infertility if you meet the eligibility requirements and your treatment expenses qualify.

Eligible expenses

Expenses give entitlement to an advance payment of the tax credit for the treatment of infertility if they were paid in 2018 for an in vitro fertilization treatment that enables you or your spouse to have a child, provided:

  • neither you nor your spouse has a child before the start of the in vitro fertilization treatment for which the expenses are paid; and
  • a physician certifies that neither you nor your spouse has undergone surgical sterilization by vasectomy or tubal ligation, as applicable, other than for strictly medical reasons.

The expenses must also be attributable to no more than three in vitro fertilization cycles, including no more than a single cycle in the case of a woman 36 years of age or under, and to no more than two in vitro fertilization cycles in the case of a woman 37 years of age or over.

For more information, see form TP-1029.8.66.2A-V, Tax Credit for the Treatment of Infertility: Application for an Advance Payment.

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