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Source verified April 21, 2026
Ontario Fertility Treatment Tax Credit (OFTTC)
Refundable tax credit for fertility and surrogacy costs
Latest source updateLast Update: June 30, 2026Latest change: The Ontario Fertility Treatment Tax Credit page now adds a 12-month claim-period rule tied to the OMETC, and clarifies spouse or common-law partner claims and filing instructions.View change
Latest source update
Last Update: June 30, 2026
Latest change: The Ontario Fertility Treatment Tax Credit page now adds a 12-month claim-period rule tied to the OMETC, and clarifies spouse or common-law partner claims and filing instructions.
Ontario Fertility Tax Credit rules updated
The Ontario Fertility Treatment Tax Credit page now shows a 12-month claim-period rule tied to the OMETC: expenses can be claimed for any 12-month period that ends in the tax year you are filing for, as long as the expenses were paid on January 1, 2025 or later and were not claimed on a prior return. It also clarifies who can claim the credit and how spouse or common-law partner expenses work, while updating examples and filing instructions to use OMETC wording and the same core rates of 25%, $20,000 maximum eligible expenses, and $5,000 maximum credit per year.
Funding available
$ 5,000
Deadline
Open continuously
Location
Ontario, Canada
Who can apply
Individuals who are Ontario residents on the last day of the tax year
See full eligibility
Overview
The Ontario Fertility Treatment Tax Credit is a refundable personal income tax credit for eligible fertility treatment and surrogacy medical expenses. It provides 25% of eligible expenses, up to $5,000 per year, for goods and services provided entirely in Canada and claimed with the Ontario Medical Expense Tax Credit.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Maximum amount : 5,000 $
- Up to 25% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Ontario
Legal structures
- Sole proprietorship
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
- Women
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Fertility treatment and preservation
- Surrogacy
Documents Needed
- Receipts for eligible expenses
- Income Tax and Benefit Return
- Ontario Form ON428
- Ontario Form ON479
Official resources
Eligibility
Who is eligible?
- Individuals who are Ontario residents on the last day of the tax year
- Taxpayers who were not bankrupt at any time in the year
Eligible expenses
- Fertility treatments and services from a medical practitioner or fertility clinic
- Prescribed fertility medication
- Assisted reproduction services such as artificial insemination or IVF
- Sperm, egg, and embryo freezing, storage, and thawing
- Travel within Canada required for treatment
Eligible geographic areas
- Ontario
How to apply
- Step 1: Review eligibility
- Confirm you meet the Ontario residency and bankruptcy conditions.
- Check that your expenses are eligible and were paid from January 1, 2025 onward.
- Step 2: Prepare your claim
- Determine the portion of Ontario Medical Expense Tax Credit expenses that qualify for this credit.
- Keep receipts for all eligible expenses.
- Step 3: Complete your tax forms
- Enter the eligible amount on Ontario Form ON479.
- Report the same expenses in your Ontario tax return for the Ontario Medical Expense Tax Credit.
- Step 4: File your return
- Submit your Income Tax and Benefit Return.
Processing and Agreement
- Claim the credit when filing your Income Tax and Benefit Return
- Calculate the eligible amount from your Ontario Medical Expense Tax Credit claim
- Enter the amount on Ontario Form ON479
- The credit is applied as a refundable tax credit if you are eligible
Contacts
Frequently Asked Questions about the Ontario Fertility Treatment Tax Credit (OFTTC) Program
What is the Ontario Fertility Treatment Tax Credit (OFTTC)?
The Ontario Fertility Treatment Tax Credit is a refundable personal income tax credit for eligible fertility treatment and surrogacy medical expenses. It provides 25% of eligible expenses, up to $5,000 per year, for goods and services provided entirely in Canada and claimed with the Ontario Medical Expense Tax Credit.
How much funding can be received?
Ontario Fertility Treatment Tax Credit (OFTTC) Funds up to 25% of admissible expenses, capped at $5,000 per project.
Who is eligible for the Ontario Fertility Treatment Tax Credit (OFTTC) program?
To be eligible for the Ontario Fertility Treatment Tax Credit (OFTTC) program, you must:
Ontario resident on the last day of the tax year
Not bankrupt during the year
Eligible expenses must relate to fertility treatment, preservation, or surrogacy
What expenses are eligible under Ontario Fertility Treatment Tax Credit (OFTTC)?
Fertility treatment and preservation
Surrogacy
Who can I contact for more information about the Ontario Fertility Treatment Tax Credit (OFTTC)?
You can contact Government of Ontario or by phone at 1-800-959-8281.
Where is the Ontario Fertility Treatment Tax Credit (OFTTC) available?
The Ontario Fertility Treatment Tax Credit (OFTTC) program is available the province of Ontario.
Is the Ontario Fertility Treatment Tax Credit (OFTTC) a grant, loan, or tax credit?
Ontario Fertility Treatment Tax Credit (OFTTC) is a Tax Credits