The Fertility and Surrogacy Tax Credit isn't part of your Canada Revenue Agency personal income tax forms (you don't apply for the tax credit when you file your income tax). The credit is administered by the Government of Nova Scotia (not Canada Revenue Agency).

The Fertility and Surrogacy Tax Credit (FSTC) helps offset costs for Nova Scotians trying to become a parent and paying for fertility and surrogacy services in Nova Scotia.

The FSTC is a refundable tax credit equal to 40% of medical expenses for eligible fertility treatments or eligible surrogacy-related costs.

There's no limit on the number of treatments that an individual can claim, but the maximum claim amount for each year is a total of $20,000 in eligible costs for a maximum annual tax credit of $8,000 (per couple).

Applications for the 2022 and 2023 income tax years

If you paid eligible fertility or surrogacy related expenses in 2023, you can apply for the FSTC after you file your income tax return and receive your 2023 Canada Revenue Agency Notice of Assessment.

If you paid eligible fertility or surrogacy related expenses in 2022, you can apply for the FSTC after you file your income tax return and receive your 2022 Canada Revenue Agency Notice of Assessment.

Eligibility

To qualify for the credit, you need to

• have eligible fertility and surrogacy expenses, and
• file your income tax return (including Form NS428) and receive your Canada Revenue Agency Notice of Assessment for the tax year you are applying for.

All fertility and surrogacy expenses need to be:

• eligible medical expenses you can claim on your tax return
• paid in the tax year you are applying for

Only net fertility and surrogacy expenses are eligible for the FSTC. Expenses that are reimbursed by a third party (e.g. a medical insurer) are not eligible.

If you have any of the following fertility and surrogacy medical expenses, expenses are only eligible if the service was provided in, or the expense occurred in, Canada:

• fees paid to fertility clinics or donor banks in Canada for donor sperm or ova
• reimbursement of expenses under the Reimbursement Related to Assisted Human Reproduction Regulations (Sections 2-4) paid to, or on behalf of, a surrogate or sperm or ova donor
• medical expenses related to a surrogate or donor to allow you to become a parent

If you claimed eligible fertility and surrogacy expenses on your income tax return, you should apply for the Fertility and Surrogacy Tax Credit.

If your spouse or common-law partner claimed eligible fertility and surrogacy expenses on their income tax return, your spouse or common-law partner should apply for the Fertility and Surrogacy Tax Credit.

If both you and your spouse or common-law partner claimed eligible fertility and surrogacy expenses on your income tax returns, you should both apply for the Fertility and Surrogacy Tax Credit.

How to apply

1. Apply online for the tax credit.
2. Check the application for details on all required supporting documents.
3. Submit your completed application and supporting documents.

Before you start

Make sure you have:

• your Social Insurance Number
• a copy of your income tax return (including T1 Form and Form NS428) for the tax year you are applying for
• your Canada Revenue Agency Notice of Assessment (or your most recent 2022 Notice of Reassessment if Canada Revenue Agency reassessed your return) for the tax year you are applying for
• information about your fertility and surrogacy service providers (including provider name, net amount of expense, copy of your receipts and your service provider client ID, if you have one)
• a copy of your referral letter from a Nova Scotia-licensed medical practitioner if your fertility and surrogacy service provider is outside of Nova Scotia (a referral letter isn’t required if your expenses only include fees paid to fertility clinics or donor banks in Canada for donor sperm or ova)
• Consent Statement (PDF) from your spouse or common-law partner, if you had a spouse or common-law partner during the tax year you are applying for
• Social Insurance Number for your spouse or common-law partner, if you had a spouse or common-law partner during the tax year you are applying for
• Consent Statement (PDF) and contract from your donor or surrogate, if you used a donor or surrogate and they paid for any eligible fertility and surrogacy expenses
• Social Insurance Number for your donor or surrogate, if you used a donor or surrogate

Apply online

When you apply online you need to upload required supporting documents.

Apply for expenses paid in the 2023 tax year: Start now (2023)

Apply for expenses paid in the 2022 tax year: Start now (2022)

If you apply under the incorrect tax year, you will have to submit your application again.

If you have expenses paid in both tax years, you need to submit 2 separate applications (one for each tax year).

Related information

• Eligible medical expenses (Canada Revenue Agency) 
• Fertility and Surrogacy Tax Credit - Donor/Surrogate Consent Statement (PDF)
• Fertility and Surrogacy Tax Credit - Spouse/Common-Law Partner Consent Statement (PDF)
• Income Tax Act (PDF)
• Rebate for Fertility Treatments, Surrogacy-related Medical Expenses (news release)