Closed
Ontario Fertility Treatment Tax Credit (OFTTC)
Refundable tax credit for fertility-related medical costs
Last Update: April 21, 2026
Funding available
$ 5,000
Timeline
- Receipt of requests is now closed
Location
Ontario
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
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Health care and social assistance
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
- Fertility preservation
- Surrogacy-related medical expenses
Documents Needed
- Receipts for eligible expenses
- Income Tax and Benefit Return
- Ontario Form ON428
- Ontario Form ON479
Eligibility
Who is eligible?
- Individuals who are Ontario residents
- Taxpayers claiming eligible fertility or surrogacy expenses
Who is not eligible
- People who were not Ontario residents on the last day of the tax year
- People who were bankrupt during the year
- People claiming expenses that were not provided entirely in Canada
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
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
Here are answers to the most common questions about the Ontario Fertility Treatment Tax Credit (OFTTC). 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 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
Not bankrupt during the year
Eligible fertility or surrogacy expenses in Canada
What expenses are eligible under Ontario Fertility Treatment Tax Credit (OFTTC)?
Fertility treatment
Fertility preservation
Surrogacy-related medical expenses
Who can I contact for more information about the Ontario Fertility Treatment Tax Credit (OFTTC)?
You can contact Government of Ontario (ON) by email at none 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