Egg and sperm freezing and storage
Sperm freezing and storage, and ova (egg) and embryo freezing and storage, as part of fertility-related medical expenses under paragraph 118.2(2)(o)
Is egg and sperm freezing and storage CRA eligible in Canada?
Yes. Under paragraph 118.2(2)(o) of the Income Tax Act, amounts paid for laboratory, radiological, or other diagnostic procedures or services — including those relating to reproductive technology processes — are eligible medical expenses. Paragraph 1.130 of Income Tax Folio S1-F1-C1 specifically lists sperm freezing (including storage), thawing and washing, and ova (egg) and embryo freezing (including storage) and thawing as examples of eligible expenses under this provision. Because these expenses qualify under the Medical Expense Tax Credit, they can be reimbursed through a Health Spending Account.
What Qualifies
- Sperm freezing, including storage, thawing, and washing
- Ova (egg) freezing, including storage and thawing
- Embryo freezing, including storage and thawing
- These costs as part of a broader reproductive technology process such as in-vitro fertilization
- Egg freezing before chemotherapy or radiation that may cause infertility
Frequently Asked Questions
Is egg and sperm freezing and storage CRA eligible?
Yes, per paragraph 1.130 of Income Tax Folio S1-F1-C1, under paragraph 118.2(2)(o).
Can I claim egg and sperm freezing through my HSA?
Yes, because these expenses qualify under the Medical Expense Tax Credit.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Preventive, diagnostic and other treatments".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.