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Fertility and Surrogacy Tax Credit
Refundable support for fertility and surrogacy costs
Last Update: May 8, 2026
Funding available
$ 8,000
Timeline
- Receipt of requests is now closed
Location
Nova Scotia
Overview
This refundable tax credit helps offset fertility and surrogacy costs for Nova Scotians trying to become a parent. It covers eligible medical expenses for fertility treatments and surrogacy-related costs, with a maximum annual tax credit of $8,000 per couple.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Ensure financial sustainability
Eligible Funding
- Maximum amount : 8,000 $
- Up to 40% of project cost
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Health care and social assistance
Location
- Nova Scotia
Legal structures
- Non-profit
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Non-profit candidates
Sector of operation
- Other Health Services
Target groups
- General public
Revenue structures
- Fee-for-service model
Scope
- Provincial
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Paying for fertility treatment services.
- Paying for surrogacy-related services and medical expenses.
- Claiming eligible donor-related medical expenses.
Documents Needed
- Income tax return, including T1 and Form NS428
- Canada Revenue Agency Notice of Assessment
- Receipts and provider information for eligible expenses
- Spouse or common-law partner consent statement, if applicable
- Donor or surrogate consent statement and contract, if applicable
Eligibility
Who is eligible?
- Nova Scotia residents.
- Individuals with eligible fertility or surrogacy expenses.
- Applicants who filed the tax return for the relevant year.
Who is not eligible
- Applicants whose expenses were reimbursed by a third party.
- Applicants who have not filed the relevant income tax return.
- Applicants without eligible medical expenses.
Eligible expenses
- Eligible fertility treatment medical expenses
- Eligible surrogacy-related medical expenses
- Fees to fertility clinics or donor banks in Canada for donor sperm or ova
- Reimbursable expenses related to a surrogate or donor
Ineligible Costs and Activities
- Expenses reimbursed by a third party.
- Expenses that are not eligible medical expenses under the tax return rules.
- Expenses not paid in the tax year being claimed.
Eligible geographic areas
- Nova Scotia
Processing and Agreement
- Applications are reviewed by the Department of Finance and Treasury Board.
- Review typically takes 8 to 10 weeks.
- The department may contact the applicant by email if more information is needed.
- Applicants can check their application status online.
Additional information
- The tax credit is administered by the Government of Nova Scotia.
- Applications are made separately for each tax year.
- Applicants can check the status of their application online.
- No fee is charged to apply.
Contacts
Frequently Asked Questions about the Fertility and Surrogacy Tax Credit Program
Here are answers to the most common questions about the Fertility and Surrogacy Tax Credit. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Fertility and Surrogacy Tax Credit?
This refundable tax credit helps offset fertility and surrogacy costs for Nova Scotians trying to become a parent. It covers eligible medical expenses for fertility treatments and surrogacy-related costs, with a maximum annual tax credit of $8,000 per couple.
How much funding can be received?
Fertility and Surrogacy Tax Credit Funds up to 40% of admissible expenses, capped at $8,000 per project.
Who is eligible for the Fertility and Surrogacy Tax Credit program?
To be eligible for the Fertility and Surrogacy Tax Credit program, you must:
Eligible fertility or surrogacy expenses
Income tax return filed
CRA Notice of Assessment received
What expenses are eligible under Fertility and Surrogacy Tax Credit?
Paying for fertility treatment services.
Paying for surrogacy-related services and medical expenses.
Claiming eligible donor-related medical expenses.
Who can I contact for more information about the Fertility and Surrogacy Tax Credit?
You can contact Government of Nova Scotia by email at fstc@novascotia.ca or by phone at 902-424-6132.
Where is the Fertility and Surrogacy Tax Credit available?
The Fertility and Surrogacy Tax Credit program is available the province of Nova Scotia.
Is the Fertility and Surrogacy Tax Credit a grant, loan, or tax credit?
Fertility and Surrogacy Tax Credit is a Tax Credits