In Vitro Fertility Program (Ova, Eggs, Sperm)
IVF program costs including egg retrieval, sperm collection, and fertilization procedures at a licensed fertility clinic
Is an in vitro fertility program (ova, eggs, sperm) CRA eligible in Canada?
Yes. In vitro fertility program costs are eligible for the Medical Expense Tax Credit (METC) without a prescription. Because METC-eligible expenses can be reimbursed through a Health Spending Account (HSA), IVF program costs qualify for HSA reimbursement. No prescription is required.
What Qualifies
- Egg retrieval, fertilization, and embryo transfer fees within a licensed IVF program
- Sperm collection and laboratory preparation fees
- Ovarian stimulation monitoring and hormone level testing conducted as part of the IVF cycle
- Embryo storage fees where storage is directly associated with an active IVF cycle
Good to Know
- Egg and sperm freezing and storage are also listed as separate eligible expenses by the CRA. See the related expense page for details.
Frequently Asked Questions
Is an in vitro fertility program CRA eligible?
Yes, the CRA lists in vitro fertility programs (ova, eggs, sperm) as eligible medical expenses with no prescription required.
Can I claim IVF through my HSA?
Yes. Keep the itemized invoice from the fertility clinic and submit it to your HSA administrator.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".
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.