Eligibility Requirements for an Advance Payment of the Tax Credit for the Treatment of Infertility
To be entitled to an advance payment of the tax credit for the treatment of infertility, you must meet the following requirements:
- You were resident in Québec at the time of your application.
- You paid eligible expenses and have receipts and supporting documents.
- Your estimated family income for 2024 does not exceed $120,343 if you have a spouse, or $60,173 if you do not have a spouse.
- You expect to be entitled to a tax credit exceeding $2,000 for 2024. Note that you have to provide information and figures that are as accurate as possible. If the amount of the tax credit to which you are actually entitled is less than the estimated amount, you will have to pay income tax.
- You agree to the payment being made by direct deposit.
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.