Fertility-Related Procedures (Donor of Sperm, Ova, Embryos, Surrogate Mother)

Are fertility-related procedures involving donors or surrogates CRA eligible in Canada?

Conditionally. Certain medical costs related to sperm donors, egg donors, embryo donors, and surrogate mothers are eligible for the Medical Expense Tax Credit (METC) when incurred for the purpose of conceiving a child. The CRA treats these as conditionally eligible — the costs must qualify as medical expenses and must be paid for the benefit of the person trying to conceive. Because METC-eligible expenses qualify for Health Spending Account (HSA) reimbursement, eligible donor and surrogate costs can be claimed through your HSA.

What Qualifies

• Medical fees charged by a licensed clinic or physician for sperm, ova, or embryo donation used in fertility treatment
• Medical costs incurred by a surrogate mother that are paid by the person seeking to conceive
• Fertility clinic fees for the screening and medical assessment of a donor
• Reimbursements to a donor or surrogate for medically necessary expenses directly related to the conception

Frequently Asked Questions

Are fertility donor and surrogate procedures CRA eligible?

Conditionally — medical fees for donors and surrogates are eligible when they qualify as medical expenses under the CRA's rules and are incurred for the purpose of conceiving a child.

Can I claim these expenses through my HSA?

Yes, for the portions that qualify as medical expenses under CRA rules.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".