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You may be entitled to a refundable Québec tax credit for eligible expenses paid for in vitro fertilization treatments that you or your spouse underwent to enable you or your spouse to become a parent. To claim this tax credit, complete form TP-1029.8.66.2-V: Tax Credit for the Treatment of Infertility.
If you incurred expenses before November 11, 2015, you can claim up to 50% of the amount paid in eligible expenses (up to a maximum of $10,000). If you incurred expenses after November 10, 2015, the credit rate is based on your family situation and income. Click this link for more information on the tax credit rates.
On your federal tax return, you can claim the amount paid for in vitro fertility treatments under medical expenses for self or spouse or common-law partner. Click this link for more information.
To claim the tax credit for the treatment of infertility, you must be resident in Québec on December 31 of the year concerned and must have paid eligible expenses related to in vitro fertilization treatment.
Revenu Québec says…
You can claim the credit for eligible expenses that you paid in 2015 for an in vitro fertilization treatment that enables you or your spouse to have a child. In the case of expenses incurred after November 10, 2015, neither you nor your spouse can have had a child before the start of the in vitro fertilization treatment for which the expenses are paid, and a physician must certify that neither you nor your spouse has undergone surgical sterilization by vasectomy or tubal ligation, as applicable, other than for strictly medical reasons
The expenses must be for a single in vitro fertilization cycle for a woman 36 years of age or under and no more than two in vitro cycles for a woman 37 years of age or over.
Revenu Québec says…
To be eligible, the expenses must be related to an in vitro fertilization treatment that meets the following conditions:
- The cost of the treatment is not covered by a health insurance plan and cannot be reimbursed to the person undergoing the treatment.
- The treatment involves the transfer of a single embryo or, in accordance with a decision made by a physician,
- a maximum of two embryos, in the case of a woman 36 years of age or under, or a maximum of three embryos, in the case of a woman 37 years of age or over, if the transfer is carried out before November 11, 2015; or
- a maximum of two embryos, in the case of a woman 37 years of age or over, if the transfer is carried out after November 10, 2015.
- The treatment is carried out in Québec at a centre for assisted procreation that holds a licence issued in accordance with the Regulation respecting clinical activities related to assisted procreation.
Eligible expenses include the following expenses, provided that they have not been reimbursed and do not qualify for reimbursement:
- Expenses paid for an vitro fertilization treatment provided by a physician;
- Assessment expenses carried out by a member of the Ordre des psychologues du Québec or the Ordre des travailleurs sociaux et des thérapeutes conjugaux et familiaux du Québec;
- Expenses paid for medications, the purchase of which is recorded by a pharmacist, that are not covered by a health insurance plan;
- Travel expenses incurred for the person (and if the person cannot travel without assistance, of the person that accompanies him or her) in order to receive in vitro fertilization treatment at a centre that is at least 80 kilometers away from the locality in which the person normally lives.
- Travel and lodging expenses incurred in order to obtain medical services that are not available in Québec within 250 kilometres of the locality in which the person undergoing treatment resides.
Note: If you are claiming the tax credit for a deceased person, he or she must have been resident in Québec on the date of the death.
Important: Before you begin, make sure you tell us you lived in QUÉBEC 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 noted your residency in Québec, follow these steps to claim the tax credit for the treatment of infertility:
- Click the PREPARE tab.
- Click the OTHER icon. You will find yourself here:
- Under the MEDICAL & DISABILITY RELATED CARE heading, select the checkbox labelled Tax credit for the treatment of infertility (TP-1029.8.66.2-V).
- Scroll to the bottom of the page and click Continue.
When you arrive at the page for Tax credit for the treatment of infertility (TP-1029.8.66.2-V), enter your information into the tax software.
- TP-1029.8.66.2-V: Tax Credit for the Treatment of Infertility (Revenu Québec website)
- Tax Credit for the Treatment of Infertility (Line 462) (Revenu Québec website)