This tax credit is available for up to
$20,000 in annual eligible costs incurred and paid after September,
2010. The tax credit is 40% of fertility treatment costs paid to a
Manitoba licensed medical practitioner or fertility treatment clinic, and for prescription drugs, net of any
reimbursements such as private health care coverage, related to the
treatment of a Manitoba resident. To qualify, the costs must be eligible
for the medical expense tax credit under federal income tax rules.
Fertility treatments to reverse
elective sterilization procedures such as vasectomies or tubal ligations
do not qualify for the tax credit.
prescribed by a licensed physician in Manitoba for fertility treatments
are covered, even if the medications are tied to fertility treatments
received outside of Manitoba.
The maximum annual tax credit is $8,000, which can
claimed by either souse or partner, but not split between spouses or
partners (this is a retroactive change made by the Manitoba
For more information on this, see Fertility
Treatment Tax Credit on the Manitoba Finance website, or contact the Manitoba
Tax Assistance Office.
Revised: September 14, 2015