You can claim a refundable tax credit for expenses related to in vitro fertilization.
A refundable tax credit may be claimed for expenses related to artificial insemination or in vitro fertilization.
Clientele Anyone who wants to claim a refundable tax credit for expenses related to artificial insemination or in vitro fertilization.
Conditions For a person to be entitled to the tax credit, the following conditions must be met:
Note If the tax credit is claimed for a deceased person, he or she must have been residing in Québec on the date of death.
Eligible expenses The following are eligible expenses:
Note Expenses that have been reimbursed or that qualify for reimbursement are not eligible, unless the amount of the reimbursement is included in the income of the person claiming the credit or that of his or her spouse.
The tax credit is equal to 50% of the total eligible expenses and cannot exceed $10,000 per year.
The tax credit has been granted since the 2000 taxation year.