What’s in this article?
The Manitoba Fertility Treatment Tax Credit is a refundable tax credit available to residents of Manitoba who receive fertility treatments from a licensed medical practitioner or infertility treatment clinic located in Manitoba. The credit is equal to 40% of the costs and you can claim up to $20,000 in eligible costs for a maximum yearly credit of $8,000. There is no limit on the number of treatments you can claim, as long as the amount claimed is not more than the maximum yearly amount.
Either spouse or common-law partner may claim the tax credit but it cannot be split between the spouses or partners.
You may be eligible for the Manitoba Fertility Treatment Tax Credit if:
- You are a resident of Manitoba on December 31;
- You or your spouse or common-law partner paid for eligible medical expenses for fertility treatments in the year; and
- The fertility treatment is provided by a Manitoba a licensed medical practitioner or fertility treatment clinic located in the province.
Costs for fertility treatments incurred outside of Manitoba are not eligible for the tax credit. However, in this case any costs associated with follow-up treatments by a Manitoba physician would be eligible for the tax credit.
If you are eligible for the tax credit, you must file an income tax return for the year in which you incurred fertility treatment expenses.
The following are some examples of treatments that are eligible for the 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
- Surrogacy and Testicular Sperm Extraction (TESE)
Expenses that are ineligible are reversing of vasectomies or tubal ligations.
You can only claim eligible expenses that were not reimbursed to you (for example, by a private health care coverage).
Follow these steps in H&R Block’s tax software to file your 2015 taxes:
Important: Before you begin, make sure you tell us that you lived in MANITOBA on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:
- Click the HOME tab.
- Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:
Once you have confirmed your residence location, claim your Manitoba Fertility Treatment Tax Credit amount by following these steps:
- Click the PREPARE tab.
- Click the OTHER icon. You will find yourself here:
- Under the MEDICAL & DISABILITY RELATED CARE section, select the checkbox labelled Medical expenses.
- Scroll to the bottom of the page and click Continue.
When you arrive at the page for Medical expenses, enter your information into the field labelled Amount paid to a fertility clinic or licensed physician in Manitoba for infertility treatment services.
- Personal Tax Credits (Manitoba Finance website)
- FAQ’s About the Fertility Treatment Tax Credit (Manitoba Finance website)
- Information for Residents of Manitoba (CRA website)