You may be entitled to the refundable tax credit for expenses for the treatment of infertility if you meet the following conditions:

• You were resident in Québec on December 31 of the taxation year covered by the claim.
• The treatment is not covered by a health insurance plan.
• The expenses were paid so that you or your spouse could have a child. 

To find out all the eligibility requirements for this tax credit and to calculate the amount, complete form TP-1029.8.66.2-V, Tax Credit for the Treatment of Infertility. File the form with your return.