GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.