Intrauterine Insemination (IUI)

Is IUI CRA eligible in Canada?

Yes. Intrauterine insemination (IUI) is a CRA-eligible medical expense. The CRA's fertility guidance treats reproductive technology procedures such as artificial insemination as eligible medical expenses, and a properly structured Health Spending Account can reimburse those same eligible costs. A diagnosis of infertility is not required.

What Qualifies

• Fertility consultations and treatment planning directly related to an IUI cycle
• Sperm preparation, including thawing and washing, where billed as part of the reproductive technology process
• The insemination procedure itself when performed at a licensed fertility clinic or by an authorized medical practitioner
• Ultrasound, blood work, anaesthetist fees, and cycle monitoring fees that form part of the IUI treatment cycle
• Prescribed fertility medications used as part of the IUI protocol

What Does Not Qualify

• Non-medical administrative or membership fees charged by a clinic
• Travel to the fertility clinic unless the separate CRA medical travel rules are met
• Over-the-counter supplements or at-home fertility kits bought without meeting CRA prescription rules
• Donor compensation or agency finder fees that go beyond qualifying medical or clinic fees

Good to Know

• Documents to keep: Retain itemized receipts from the fertility clinic, pharmacy, or laboratory showing the procedure, related monitoring, and the amount paid.
• Medication claims: Fertility drugs used with IUI can qualify, but they may need to be claimed based on the prescription drug rules and pharmacy receipt.
• Canadian donor-bank fees: If your IUI cycle involves fees paid to a fertility clinic or donor bank in Canada to obtain sperm, those amounts may qualify under a separate fertility provision.

Frequently Asked Questions

Is IUI CRA eligible?

Yes. The CRA's Medical Expense Tax Credit guidance includes reproductive technology procedures such as artificial insemination among eligible fertility-related expenses.

Can I claim IUI through my HSA?

Yes. IUI procedure costs and related eligible fertility expenses can be reimbursed through a Health Spending Account.

Do I need an infertility diagnosis to claim IUI?

No. CRA fertility rules do not require a diagnosis of infertility for otherwise qualifying reproductive technology expenses.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fertility-related expenses", including paragraphs 1.130 and 1.146.1 to 1.146.3.