Eligible Expenses for an Advance Payment
Expenses give entitlement to an advance payment of the tax credit if they were paid in 2023 for an in vitro fertilization or an artificial insemination treatment that enables you or your spouse to have a child.
For more information about expenses that are eligible for advance payments of the tax credit, see form TP-1029.8.66.2A-V, Tax Credit for the Treatment of Infertility: Application for an Advance Payment.
NoteTemporary reimbursement program for in vitro fertilization services
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.