You may be entitled to a refundable tax credit for expenses related to artificial insemination or in vitro fertilization. The credit is equal to 30% of the expenses giving entitlement to a tax credit; the maximum credit is $6,000 per year.
To be entitled to the credit, you must meet the following conditions:
To claim the tax credit, complete form TP-1029.8.66.2-V, Tax Credit Respecting the Treatment of Infertility.
Note |
Do not take into account expenses for which you or your spouse received or is entitled to a refund, unless the amount of the refund is included in your or your spouse's income. |