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New Ontario Fertility Treatment Tax Credit starting 2025
Get up to $5,000 refundable tax credit for fertility expenses per year
The new refundable Ontario Fertility Treatment Tax Credit is effective from January 1, 2025 and builds on Ontario’s existing Medical Expense Tax Credit.
The new tax credit can provide up to $5,000 back in annual refund by covering 25% of your eligible fertility expenses (up to $20,000) incurred from January 1, 2025 onwards. This includes diagnostic testing, fertility medications, costs associated with IVF, IUI, egg freezing, embryo freezing and travel costs for treatment.
You may get money back, even if you owe no tax.
This helps make fertility care more affordable for more Ontarians.
More on Tax Credits
The tax credit applies retroactively from January 1, 2025 and covers eligible fertility treatment expenses incurred between January 1, 2025, and December 31, 2025 for the 2025 tax year. This tax credit is also available for the 2026 tax year for eligible fertility expenses incurred in 2026.
We recommend you keep all your fertility medical expense receipts and prescriptions to support your claim and consider working with a tax professional if you have questions about what can and cannot be claimed.
This tax credit is available to Ontario residents and covers costs such as IVF, IUI, egg freezing and embryo freezing, fertility medications, diagnostic testing, and travel for treatment.
Please consult with your tax professional for specific questions about how the existing and expanded Medical Expenses Tax Credit programs may work for you.
Learn More about the Ontario Fertility Treatment Tax Credit here.
Consult the CRA website and/or a tax professional when preparing and filing your tax return to maximize your claims.
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The Ontario Fertility Treatment Tax Credit (OFTTC) is a refundable tax credit of 25% of eligible fertility expenses with a maximum credit of up to $5,000 per year.
You can get money back, even if you owe no tax.
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You or your partner are eligible to claim up to $20,000 in eligible fertility-related expenses that were paid for in 2025 and must not be for reimbursed expenses from private health insurance plans. Only the non-reimbursed portion may be eligible.
Eligible Expenses include cycle costs for IVF, IUI, and preservation (egg freezing or embryo freezing), fertility medications, diagnostic tests, and travel for treatment (in Canada).
The expenses eligible for the OFTTC are the same fertility-related expenses as those that can be claimed for the Ontario METC (Ontario Medical Expense Tax Credit) and must be for goods and services provided entirely within Canada.
We recommend you keep all your medical expense receipts to support your claim.
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File your credit with your Ontario personal tax return (T1) for the 2025 tax year. The refundable credit will reduce your tax payable or can generate a refund.
We encourage you to work with a tax professional when preparing and filing your tax return.
More resources
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Learn about fertility financing through Medicard by iFinance.
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There are an increasing number of employers who offer fertility benefits to their employees. Find out if you’re covered.
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Eligible patients can access government-funded fertility care.
Ready to Take the Next Step with HFC?
Schedule your consultation today — we’re ready to support you through this journey.
