FAQ's About the Fertility Treatment Tax Credit

The tax credit applies to treatments received or medications prescribed on or after October 1, 2010 and paid for in the tax year.

The credit applies to medical expenses of an individual, or of the individual's spouse or common-law partner, as determined under subsection 118.2(2) of the federal Income Tax Act that were paid in the taxation year for:

• fertility treatment services (other than a procedure to reverse an elective sterilization procedure) provided to the individual or to the individual's spouse or common-law partner in Manitoba by a physician or by a clinic that provides those services in Manitoba, or
• medication prescribed by a physician in Manitoba in relation to fertility treatment services described above whether those services are provided inside or outside Manitoba.

Starting in the 2024 tax year, the following expenses are also covered:

• payments to a fertility clinic or donor bank to obtain sperm or ova to enable the conception of a child by the individual, their spouse or common-law partner or a surrogate on behalf of the individual, or
• payments by the individual or the individual's spouse or common-law partner in respect of a surrogacy expense that is deemed by subsection 118.2(2.21) of the federal Income Tax Act to be a medical expense of the individual;

The following is a sample list of expenses eligible for the fertility treatment tax credit: ovulation induction, therapeutic donor insemination (TDI), hyperstimulation/intrauterine insemination (HS/IUI), in vitro fertilization (IVF), intracytoplasmic sperm injection (ICSI), frozen embryo transfer, oocyte donation, assisted hatching, fertility preservation, and testicular sperm extraction (TESE).

An example of an ineligible procedure would be reversing vasectomies or tubal ligations.

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