Overview

The Ontario Fertility Treatment Tax Credit (OFTTC) is a new refundable Personal Income Tax (PIT) credit to help Ontario families with their eligible medical expenses related to fertility treatment and surrogacy. The credit is available for expenses paid on January 1, 2025 or later.

You can get back 25% of eligible expenses. The most eligible expenses you can claim each year is $20,000 and the biggest credit you can get is $5,000 each year.

In order to qualify for the OFTTC, you must have expenses for goods and services provided entirely in Canada relating to fertility treatment and preservation, or to surrogacy, that qualify for the Ontario Medical Expense Tax Credit (METC). The eligible expenses that you are claiming for the OFTTC must also be claimed for the Ontario METC on your tax return for the same tax year.

Who can claim the credit

You can claim this credit if you:

  • were a resident in Ontario on the last day of the tax year, and
  • were not bankrupt at any time in the year

 If you had or have a spouse or common-law partner in the tax year

  • if you have a spouse or common-law partner on the last day of the tax year, only one of you can claim the credit. The person claiming the credit can include both their own expenses and their spouse or common-law partner’s expenses.
  • you cannot claim the expenses for someone who was your spouse or common-law partner earlier in the year but was not on the last day of the tax year.

Eligible fertility expenses

You can claim the medical expenses if they meet all of the following conditions:

  • you or your cohabiting spouse or common-law partner paid for them starting in 2025
  • they were for goods and services provided entirely in Canada
  • they were fertility-related expenses, which means:
    • they were paid to help you or your spouse or common law partner conceive a child, or
    • they were certain medical expenses paid to or on behalf of a surrogate mother for the purposes of you becoming a parent
  • they were not and will not be reimbursed
    • if part of the expense has been or will be reimbursed, the unreimbursed portion may be eligible.
  • no one has already claimed them for a previous tax year
  • they are being claimed for the Ontario METC on your tax return for the same tax year

The expenses eligible for the OFTTC are the same fertility-related expenses as those that can be claimed for the Ontario METC, but must be for goods or services provided entirely in Canada.

Examples of eligible medical expenses

  • fees paid to a public or private hospital or medical practitioner to conceive a child
  • prescribed fertility medication
  • fertility treatments and services from a medical practitioner or a fertility clinic such as:
    • artificial insemination or in-vitro fertilization (IVF)
    • sperm freezing (storage, thawing and washing) for the purpose of conceiving a child in the future
    • egg and embryo freezing (storage and thawing) for the purpose of conceiving a child in the future
    • ultrasound and blood tests
    • anesthetist fees
    • cycle monitoring
  • costs to get sperm or eggs from a Canadian fertility clinic or donor bank to enable the conception of a child by the individual, their spouse or common-law partner; or a surrogate mother on behalf of the individual
  • fertility clinic fees
  • fees for intrauterine insemination
  • travel, only if:
    • within Canada
    • is required as part of the fertility treatment for you, your spouse or your common-law partner, and
    • meets certain conditions

For detailed rules, including which medical expenses are eligible (which must be for goods or services provided entirely in Canada), consult relevant federal and provincial legislation and the Canada Revenue Agency’s website.

How to calculate the tax credit

The credit is 25% of eligible expenses, up to $20,000, for a maximum tax credit of $5,000 per year.

Example 1

Olivia and Ben are married and they spent $24,000 on fertility treatment expenses that qualify for the METC in 2025. These expenses were for goods and services provided entirely in Canada.

Only one of them (either Olivia or Ben) can claim 25% of the maximum $20,000 of those expenses on their tax return, and could receive the maximum credit of $5,000. The person who claimed the OFTTC must also claim the METC on the same expenses on the same return.

Example 2

Sunita is single. In 2026, Sunita spent $13,000 on fertility treatment expenses. Sunita started fertility treatment outside of Canada. Total expenses include:

  • $3,000 paid to a medical practitioner in the U.K.
  • $10,000 for goods and services provided entirely in Canada

Sunita can claim 25% of $10,000 on her tax return, which gives her a credit of $2,500. Sunita must also claim the METC on the same expenses on the same return.

Example 3

Charlotte and Clara are common-law partners. They spent $11,000 on fertility treatment expenses in 2026. These expenses were for goods and services provided entirely in Canada.

Clara claimed these expenses through her workplace benefits plan and received $3,000 back. Either Charlotte or Clara, but not both, can claim 25% of $8,000 on their tax return, for a credit of $2,000. The person who claimed the OFTTC must also claim the METC on the same expenses on the same return.

How to claim the tax credit

You will be able to claim the OFTTC on your personal Income Tax and Benefit Return, starting with the 2025 tax year. More details will be provided once the 2025 version of the return has been finalized.

The credit is a refundable personal income tax credit. This means that if you are eligible, you can get this tax credit even if you do not owe any income tax for the year.

You must keep your receipts for any eligible expenses you claim for the credit.

Note: If you are preparing a return for a resident of Ontario who died in 2025 or after, you can claim this tax credit on their final return.

Contact

If you have questions about the OFTTC, contact Canada Revenue Agency's:

More information is also available on the Canada Revenue Agency website.