Can fertility treatment qualify for a Canadian medical-expense tax credit?

Arsen Accounting Services · Question 118 · Sources checked October 29, 2026

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Some fertility-related costs can qualify as medical expenses, including eligible in vitro fertility procedures and certain storage or donor-related expenses. The answer depends on the service, the provider, who benefited, and the conditions attached to that expense category.

Review the invoice line by line

CRA's medical-expense guidance lists fertility procedures and related items, but a clinic's package price may include different types of charges. Ask for an itemized invoice showing treatments, medications, storage, and other services. Special requirements can apply to donor and surrogacy-related costs.

Generally, only the unreimbursed eligible portion is claimed. The usual medical-expense rules also require choosing an eligible twelve-month period ending in the tax year and avoiding expenses already claimed. Check the rules and thresholds for that return year.

Official guidance: [1].

Coordinate reimbursements before calculating the claim

Suppose a clinic charges for treatment and medication, while an insurer later reimburses part of the medication. Keep the original invoice and reimbursement statement together. The amount charged by the clinic alone does not establish the amount available for the tax credit.

Prepare these documents

• Itemized clinic invoices and proof of payment.
• Prescription and pharmacy records where applicable.
• Insurance statements and public-program funding details.
• Dates and explanations for storage, donor, or travel costs.

Ask the preparer to review federal and applicable provincial treatment, including any separate program requirements. Do not assume every fertility-related expense qualifies or that a credit reimburses the full cost. Before committing to a large expense, request an itemized quote so the tax review can distinguish qualifying medical costs from other charges.