Ontario Fertility Treatment Tax Credit (2025): What it means and how to claim it

Good news for Ontario families. Starting with the 2025 tax year, Ontario offers a refundable Fertility Treatment Tax Credit worth 25% of eligible fertility expenses, up to $5,000 per year. You can claim it in addition to the existing federal and Ontario Medical Expense Tax Credits (METC) on the same eligible expenses.

Refundable means you can receive the credit even if you don’t owe income tax.

At a glance

Value: 25% of eligible fertility costs, capped at $20,000 in expenses → up to $5,000 back per year. budget.ontario.ca
When: Effective for 2025 and later tax years. EY
Stacking: Can be claimed alongside the federal/Ontario METC for the same expenses. budget.ontario.ca
Where services happen: Generally limited to goods/services provided in Canada. MNP.ca
What qualifies (examples): IVF/IUI fees, fertility meds, egg/embryo freezing and storage, diagnostic testing, travel for treatment, and some surrogacy-related expenses (where eligible under METC). Keep all receipts. budget.ontario.ca

Who’s eligible?

You may qualify if you:

File an Ontario tax return for 2025; and
Paid eligible, unreimbursed fertility-related expenses for yourself, your spouse/common-law partner, or eligible dependants (consistent with METC rules). Amounts paid or reimbursed by insurance or benefits aren’t eligible for this credit.

How this works with the Medical Expense Tax Credit (METC)

The new Ontario credit is refundable and separate from the federal/ON METC (which are non-refundable). You may claim both on the same eligible expenses when filing 2025 taxes. budget.ontario.ca
For METC basics (what counts, how to total expenses, Lines 33099/33199), see CRA’s guidance. Canada+1

How to claim (checklist)

Save every receipt: clinic invoices, pharmacy receipts, lab fees, storage bills, and travel documentation where eligible.
Confirm what’s “eligible” under METC rules (who you can claim for, 12-month claim period, etc.).
File your 2025 return: claim the Ontario Fertility Treatment Tax Credit and also claim the related expenses for the federal/ON METC. (Watch for the specific Ontario form/schedule in the 2025 tax package.)
If you have coverage through work benefits, claim only the unreimbursed portion.
Keep records: CRA/Ontario may ask for documentation.

We recommend speaking with a tax professional to apply the rules to your situation. (This page is general information, not tax advice.)

Have questions?

We’re happy to explain how this credit could apply to your plan and help you document expenses. Book a consult or Start My Check to see if immunology testing is right for you.