Are Fertility Procedures Deductible as a Medical Expense?
According to the Income Tax Act (118.2) and the interpretation bulletins (IT-519R2), Canada Revenue Agency:
The costs of IVF (including freezing, thawing of sperm/embryos, and transfer of a frozen embryo), qualifies as a medical expense under section 118.2 of the Income Tax Act.
Fertility procedures qualify as medical services since they relate to the medical condition of infertility. Provided the amount is paid by an individual to a medical practitioner or to a public or licensed private hospital in respect of services provided to the individual, or to the individual’s spouse, common law partner or dependant, such amounts would qualify for the medical expense tax credit.
This means that costs relating to your fertility treatment may be claimed as a medical expense credit on your tax return.
Consultation with your accountant is also advised.