Moore
June 2017 Newsletter

The March 22, 2017 federal Budget has added a special rule allowing in vitro fertilization costs as a medical expense, eligible for a 15% federal credit (subject to a threshold of a base amount of medical expenses in the year), plus a provincial credit.

Such costs were already allowed as a medical expense where needed for medical reasons, due to infertility.

Now, however, fertility expenses will be allowed even if there is no medical need. Thus, a woman who is in a same-sex relationship, or who is single and chooses to have a child through in vitro fertilization, will be able to claim the medical costs as a medical expense.

Last modified on June 15, 2017 12:00 am
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