What Is the Fertility Tax Credit in Ontario?
Quick Answer
The Ontario Fertility Treatment Tax Credit (OFTTC) is a refundable personal income tax credit that covers 25% of eligible fertility-related expenses, up to a maximum of $5,000 per year. It applies to expenses paid on or after January 1, 2025, for goods and services provided entirely in Canada. The credit is refundable, meaning you can receive it even if you owe no income tax.
Markham Fertility Centre is an Ontario Fertility Program participant and provides detailed receipts for all services to help patients claim their eligible expenses.
How the Credit Works
| Detail | Amount |
| Credit rate | 25% of eligible expenses |
| Maximum eligible expenses per year | $20,000 |
| Maximum annual credit | $5,000 |
| Effective date | January 1, 2025 |
| Refundable | Yes (you receive the credit even if you owe no tax) |
| Stackable with federal METC | Yes |
| Who can claim | One spouse or common-law partner per tax year |
| Where to claim | Form ON479 of your Ontario personal tax return |
The OFTTC is claimed annually. If your fertility journey spans multiple years, you can claim eligible expenses in each tax year they are paid.
Eligible Expenses
The eligible expenses for the OFTTC are the same as those that qualify for the Ontario Medical Expense Tax Credit (METC), provided they are for fertility treatment, preservation, or surrogacy and were for goods and services provided entirely in Canada.
Eligible:
- IVF cycle fees (monitoring, egg retrieval, fertilization, embryo transfer)
- IUI procedure and monitoring fees
- ICSI (intracytoplasmic sperm injection)
- Egg freezing, sperm freezing, and embryo freezing
- Annual embryo, egg, or sperm storage fees
- Fertility medications prescribed by a physician (must have a DIN number)
- Needles and syringes for administering prescribed medications
- Diagnostic tests and lab work related to fertility treatment
- Consultation fees paid to a medical practitioner
- Cost of donor sperm or eggs purchased from a Canadian fertility clinic or donor bank
- Surrogacy-related medical expenses paid on behalf of a surrogate mother
- Travel expenses if you must travel more than 40 km one way for treatment (gas, mileage, transit, meals, accommodation)
- Fees from certain allied health practitioners (naturopaths, psychologists, social workers) when related to fertility care
Not eligible:
- Expenses reimbursed (or reimbursable) by private health insurance
- Over-the-counter medications or supplements not prescribed by a physician
- Insurance premiums for health plans covering fertility
- Cosmetic procedures
- Expenses for goods or services provided outside of Canada
Important: You can only claim the portion of expenses that was not reimbursed by a private plan. If your employer’s health plan covers part of your fertility medications, only the uncovered portion qualifies.
How to Claim the Credit
- Keep all receipts for fertility-related expenses throughout the year, including clinic invoices, pharmacy receipts, and travel records
- File your Ontario personal tax return (T1) for the applicable tax year
- Enter eligible expenses at field 61268 of Form ON479
- Enter the credit amount on line 1 of Form ON479 (25% of eligible expenses or $5,000, whichever is less)
- Claim the same expenses for the Ontario METC on the same return (this is required)
If you have a spouse or common-law partner, only one of you can claim the OFTTC for a given tax year. The person who claims the OFTTC must also claim the METC on the same expenses on the same return.
How the OFTTC Stacks with Other Credits
The OFTTC does not replace existing credits. It adds to them:
| Credit | Type | How it works |
| Federal Medical Expense Tax Credit (METC) | Non-refundable | Reduces federal tax owed on eligible medical expenses exceeding the lesser of 3% of net income or ~$2,759 (2025) |
| Ontario Medical Expense Tax Credit | Non-refundable | Provincial equivalent of the federal METC |
| Ontario Fertility Treatment Tax Credit (OFTTC) | Refundable | 25% of eligible fertility expenses up to $5,000/year, on top of both METC credits |
All three can be claimed on the same eligible expenses in the same tax year. This layered approach can significantly reduce out-of-pocket costs.
Example: A couple pays $20,000 for a private IVF cycle in Ontario. They can claim $5,000 back through the OFTTC, plus additional savings through the federal and provincial METC depending on their income. Total tax relief could exceed $6,000 to $7,000.
How the Tax Credit Relates to the Ontario Fertility Program
The OFTTC and the Ontario Fertility Program (OFP) are separate but complementary:
- OFP covers the clinical cost of one funded IVF cycle per lifetime, unlimited IUI cycles, and medically necessary fertility preservation
- OFTTC helps with the out-of-pocket expenses that the OFP does not cover: medications (~$5,000 per IVF cycle), embryo storage, genetic testing, donor gametes, travel, and any privately funded cycles
Patients using the OFP-funded cycle can still claim the OFTTC for their medication costs, storage fees, and other uncovered expenses. Patients paying privately for additional cycles can claim the full range of eligible expenses.
Tips to Maximize Your Credit
- Track expenses from day one: Start a spreadsheet of every fertility-related payment with date, provider, service description, and amount
- Keep all receipts: The CRA may request them to verify your claim
- Claim travel costs: If your clinic is more than 40 km from home, gas, transit, meals, and accommodation are eligible
- Check employer benefits first: Only claim the portion not reimbursed by your health plan
- Consult a tax professional: A tax advisor familiar with fertility expenses can ensure you are claiming everything you are entitled to
- File annually: The credit resets each year, so claim eligible expenses in the tax year they were paid
Why Patients Choose Markham Fertility Centre
- Ontario Fertility Program participant offering both funded and private IVF, IUI, and fertility preservation
- Transparent pricing with itemized invoices that clearly identify eligible expenses for tax purposes
- On-site dispensary for fertility medications with receipts including DIN numbers
- Five locations across Markham, Barrie-Innisfil, Oshawa, Orillia, and Sudbury
- Financial guidance to help patients understand funded vs. out-of-pocket costs before treatment begins
Learn more about fertility funding at Markham Fertility Centre →
FAQ
Can I claim the OFTTC if my IVF cycle was funded by the Ontario Fertility Program?
Yes. While the OFP covers the clinical procedure, expenses like fertility medications, embryo storage, genetic testing, and travel are out-of-pocket and eligible for the OFTTC.
Is the OFTTC available every year or is it a one-time credit?
It is available every year. You can claim up to $5,000 annually for as long as you have eligible fertility-related expenses paid on or after January 1, 2025.
Can both partners claim the credit?
No. Only one spouse or common-law partner can claim the OFTTC per tax year. The same person must also claim the Ontario METC on the same expenses.
Are fertility medications eligible?
Yes, if they are prescribed by a physician and have a Drug Identification Number (DIN). Over-the-counter supplements and non-prescribed medications are not eligible.
Can I claim expenses from a previous year?
The OFTTC applies to expenses paid on or after January 1, 2025. Expenses from before that date are not eligible for this specific credit, though they may still qualify for the standard medical expense tax credit.