Published | Category : Income tax - individuals

Changes to the Tax Credit for the Treatment of Infertility

The Ministère des Finances du Québec recently announced changes to the tax credit for the treatment of infertility to better complement the Québec health insurance plan and improve access to financial assistance for would-be parents.

The main changes are the following:

  • Certain eligibility requirements have been eliminated.
  • Expenses for an unlimited number of in vitro fertilization cycles are now eligible.
  • Expenses paid for certain artificial insemination treatments are now eligible.

Eliminated requirements

The following three requirements no longer apply in respect of in vitro fertilization expenses paid after November 14, 2021:

  • Neither you nor your spouse had a child before the start of the in vitro fertilization treatment for which the expenses were paid.
  • 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 are attributable to no more than a single in vitro fertilization cycle in the case of a woman age 36 or under, and to no more than two cycles in the case of a woman age 37 or over.

Artificial insemination treatments

Expenses paid after November 14, 2021, for certain artificial insemination treatments are now eligible.

To learn more about the changes, see information bulletin 2021-7 on the Ministère des Finances website.

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