Manitoba -> Refundable personal tax credits -> Fertility treatment tax credit
Manitoba Fertility Treatment Tax Credit
The fertility treatment tax credit is a refundable tax credit which is claimed on form MB479 of the personal tax return.
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.
Medications 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 spouse or partner, but not split between spouses or partners (this is a retroactive change made by the Manitoba 2011 Budget).
Manitoba Government Resources
Manitoba Tax Assistance Office can be contacted for more information.
Canada Revenue Agency (CRA) Resources
Manitoba General Income Tax and Benefit Package - see CRA form MB 479 and Completing Your Manitoba Forms
Revised: March 06, 2021
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