FAQ's About the Fertility Treatment Tax Credit

1.	When does the Fertility Treatment Tax Credit begin?
2.	I received fertility treatments but won't be filing an income tax return. Can the tax credit be claimed by my spouse or common-law partner?
3.	What expenses are eligible for the Fertility Treatment Tax Credit expenses?
4.	How much is the Fertility Treatment Tax Credit worth?
5.	Is there a maximum amount I can claim?
6.	I have private health care coverage that will cover a portion of my fertility expenses. Can I also apply for the Fertility Treatment Tax Credit?
7.	Are treatments received or medications prescribed outside of Manitoba eligible for the Fertility Treatment Tax Credit?
8.	The federal income tax rules state that travel costs are eligible medical expenses. Does this mean that I can also claim travel costs when calculating the Fertility Treatment Tax Credit?
9.	I don’t have to pay income taxes, am I still eligible for the Fertility Treatment Tax Credit?
10.	Can I claim the Fertility Treatment Tax Credit regardless of the outcome of the fertility treatments?
11.	How do I know if a procedure or treatment is eligible for the Fertility Treatment Tax Credit?
12.	Where can I get a Fertility Treatment Tax Credit application?
13.	If I still have questions, who can I contact?

1. When does the Fertility Treatment Tax Credit begin?

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

2. I received fertility treatments but won't be filing an income tax return. Can the tax credit be claimed by my spouse or common-law partner?

Either spouse or partner may claim the credit on their income tax return however, the credit cannot be split between spouses or partners.

3. What expenses are eligible for the Fertility Treatment Tax Credit expenses?

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.

4. How much is the Fertility Treatment Tax Credit worth?

The tax credit is equal to 40% of the cost of eligible expenses.

5. Is there a maximum amount I can claim?

There is no limit on the number of treatments you can claim, however you can only claim $20,000 in annual eligible costs for a maximum yearly Fertility Treatment Tax Credit of $8,000. Starting for the 2024 tax year, these limits are increased to $40,000 in eligible annual cost for a maximum year credit of $16,000.

6. I have private health care coverage that will cover a portion of my fertility expenses. Can I also apply for the Fertility Treatment Tax Credit?

You can only claim the Fertility Treatment Tax Credit for expenses that were not reimbursed to you.

7. Are treatments received or medications prescribed outside of Manitoba eligible for the Fertility Treatment Tax Credit?

All costs associated with treatments received or medications prescribed outside of Manitoba are not eligible for the Fertility Treatment Tax Credit. However, costs associated with follow up treatments by a Manitoba physician would be eligible for the tax credit.

8. The federal income tax rules state that travel costs are eligible medical expenses. Does this mean that I can also claim travel costs when calculating the Fertility Treatment Tax Credit?

Travel costs and other associated costs (like board and lodging) cannot be used in the calculation of your Fertility Treatment Tax Credit.

9. I don’t have to pay income taxes, am I still eligible for the Fertility Treatment Tax Credit?

The Fertility Treatment Tax Credit is refundable and is payable to you regardless of whether you pay income taxes. However, in order to receive the credit, you or your spouse or common-law partner must file an income tax return.

10. Can I claim the Fertility Treatment Tax Credit regardless of the outcome of the fertility treatments?

Yes. Eligibility for the Fertility Treatment Tax Credit is not dependant on treatment results.

11. How do I know if a procedure or treatment is eligible for the Fertility Treatment Tax Credit?

Eligibility for Manitoba’s Fertility Treatment Tax Credit requires that all the following conditions be met:

- fertility treatment and related medications must be a qualifying medical expense for a resident of Manitoba. For information on qualifying medical expenses, please refer to the Canada Revenue Agency Income Tax Folio S1-F1-C1: Medical Expense Tax Credit;

- fertility treatment must be provided by a Manitoba licensed medical practitioner or fertility treatment clinic.

12. Where can I get a Fertility Treatment Tax Credit application?

An application is not required. You apply for the Fertility Treatment Tax Credit when you file your income tax return. You should keep all documentation and invoices related to your fertility treatment in case you are subsequently asked to produce them.

13. If I still have questions, who can I contact?

Contact the Manitoba Tax Assistance Office at (204) 948-2115 or 1-800-782-0771 Toll Free in Manitoba.