Overview

The Ontario Fertility Treatment Tax Credit (OFTTC) is a refundable personal income tax credit to help Ontarians with 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.
To qualify for the OFTTC, the expenses must meet all of the following conditions:

  • relate to fertility treatment and preservation, or to surrogacy
  • are for goods and services provided entirely in Canada
  • qualify for the Ontario Medical Expense Tax Credit (OMETC)

The eligible expenses that you are claiming for the OFTTC must also be claimed for the OMETC on your tax return for the same tax year.

Who can claim the credit

You can claim this credit if you meet all of the following conditions:

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

Spouse or Common-Law Partner

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 who claims the credit can include both their own eligible expenses and their spouse or common-law partner’s eligible expenses.

You cannot claim expenses for someone who was your spouse or common-law partner earlier in the year if they were not your spouse or common-law partner 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 January 1, 2025 or later
  • 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 expenses have been or will be reimbursed, only the unreimbursed portion may be eligible
  • no one has already claimed them for a previous tax year
  • they are being claimed for the OMETC 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 OMETC, but must be for goods or services provided entirely in Canada.

Claim period for eligible expenses

You can claim eligible fertility treatment and surrogacy expenses for the OFTTC for any 12-month period that matches your OMETC claim as long as that period ends in the tax year you are filing for. For example, when filing your 2026 tax return, you may be able to claim expenses paid during a 12-month period that started in 2025 and ended in 2026. This means you may be eligible to claim expenses paid in the calendar year before the tax year you are filing for, as long as all of the following apply:

  • the expenses were paid on January 1, 2025 or later
  • the expenses were not claimed on a prior tax return
  • you are claiming the same expenses for the OMETC on your tax return for the same tax year
  • the expenses were paid within the 12-month period you chose for your OMETC claim ending in the tax year you are filing for

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
    • required as part of the fertility treatment for you, your spouse or your common-law partner
    • it meets certain conditions

For detailed rules, including which medical expenses are eligible, 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

Charlotte and Clara are common-law partners. In November 2025, they paid $11,000 for eligible fertility treatment expenses provided entirely in Canada.

Clara received $3,000 for these expenses through her workplace benefits plan. This means $8000 in expenses remain eligible.

Only one of them can claim the credit. Either Charlotte or Clara 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 OMETC for the same expenses on the same tax return. Depending on what 12-month period they chose for their OMETC, they can claim the OFTTC (and OMETC) for these expenses on their 2025 or 2026 tax return.

Example 2

Olivia and Ben are married. In August 2025 they spent $24,000 on eligible fertility treatment expenses provided entirely in Canada. They did not claim these expenses on their 2025 tax return.

They chose a 12-month OMETC claim period of July 1, 2025 to June 30, 2026. Because this period ends in 2026, they must claim the OFTTC (and OMETC) for these expenses on their 2026 tax return.

Only one of them can claim the credit. This person can claim 25% of the maximum $20,000 of eligible expenses, for a total credit of $5,000.

The same expenses must also be claimed for the OMETC on the same return.

Example 3

Sunita is single. In 2026, she paid $13,000 on fertility treatment expenses that qualify for the OMETC.

Her expenses include:

  • $3,000 for services provided outside Canada
  • $10,000 for goods and services provided entirely in Canada

Only the $10,000 paid for goods and services provided entirely in Canada is eligible for the OFTTC. Sunita can claim 25% of $10,000, for a credit of $2,500. She must also claim these same expenses for the OMETC on the same tax return.

How to claim the tax credit

You can apply for the OFTTC when you file your Income Tax and Benefit Return. 

To claim the credit:

  1. Find out how much of the amount that you claimed for the OMETC (at field 58689 of Form ON428 of your Ontario tax return) was for eligible fertility treatment and surrogacy expenses for goods and services provided entirely in Canada.
  2. Enter the total amount of these eligible fertility treatment and surrogacy expenses at field 61268 of Form ON479 of your Ontario tax return.
  3. On line 1 of Form ON479, enter either 25% of the total eligible expenses in field 61268 or $5,000, whichever is less.

The OFTTC is a refundable personal income tax credit. If you are eligible, you can get this tax credit even if you do not owe any Ontario personal 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.