IVF (In Vitro Fertilization)
In vitro fertilization procedures and related medical costs performed at a licensed fertility clinic
Is IVF CRA eligible in Canada?
Yes. IVF (in vitro fertilization) is a CRA-eligible medical expense under paragraph 118.2(2)(a) as a medical service provided by a licensed medical practitioner, and under paragraph 118.2(2)(v) for fees paid to a fertility clinic to obtain ova or sperm. The full cost of an IVF cycle — procedures, lab fees, and associated prescription medications — qualifies for the Medical Expense Tax Credit (METC) and is reimbursable through a Health Spending Account (HSA). The CRA's fertility-related expense rules do not require a diagnosis of infertility.
What Qualifies
- Fertility consultations and diagnostic assessments at a licensed clinic
- Ovarian stimulation and egg retrieval procedures
- Sperm collection, preparation, and fertilization
- Embryo culture and embryo transfer
- Intracytoplasmic sperm injection (ICSI)
- Preimplantation genetic testing (PGT) when part of the IVF plan
- Frozen embryo transfer (FET) cycles
- Prescription medications forming part of the IVF protocol (gonadotropins, progesterone support, etc.)
- Fees paid to a Canadian fertility clinic or donor bank to obtain sperm, ova, or embryos
What Does Not Qualify
- Non-medical costs such as travel to a fertility clinic (unless distance thresholds under paragraphs 118.2(2)(g) or (h) are met)
- Storage fees beyond what is directly part of the treatment cycle may have different treatment — consult the egg-and-sperm-freezing-and-storage page
Good to Know
- Documents to keep: Detailed receipts from your fertility clinic showing services rendered and amounts paid.
- Medications within the IVF protocol will require their own prescriptions.
Frequently Asked Questions
Is IVF CRA eligible?
Yes, IVF is listed as an eligible medical expense by the CRA under paragraphs 118.2(2)(a) and 118.2(2)(v).
Can I claim IVF through my HSA?
Yes. IVF and its associated costs are reimbursable through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fertility-related expenses".
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.