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.
Expenses give entitlement to an advance payment of the tax credit if they were paid in 2021 for an in vitro fertilization treatment that enables you or your spouse to have a child, provided:
- neither you nor your spouse had 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 underwent surgical sterilization by vasectomy or tubal ligation for reasons that are not strictly medical.
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.