The Fertility and Surrogacy Tax Credit isn't part of your Canada Revenue Agency 2022 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 helps offset costs for Nova Scotians trying to become a parent and paying for fertility and surrogacy services in Nova Scotia.

The Fertility and Surrogacy Tax Credit 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 start in 2023You can apply for the Fertility and Surrogacy Tax Credit starting in 2023 (for expenses paid in the 2022 income tax year). Right now, you can only apply if you have eligible fertility and surrogacy expenses paid in the 2022 income tax year.

If you have expenses paid in the 2023 income tax year, you can apply after you file your income tax return and receive your 2023 Canada Revenue Agency Notice of Assessment.

EligibilityTo qualify for the credit, you need to file your 2022 income tax return (including Form NS428) and have eligible fertility and surrogacy expenses.

All fertility and surrogacy expenses need to be:

• eligible medical expenses you can claim on your tax return
• paid in the 2022 income tax year

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.

After you file your income tax return and receive your 2022 Canada Revenue Agency Notice of Assessment, you can apply for the 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 startMake sure you have:

• your Social Insurance Number
• a copy of your 2022 income tax return (including T1 Form and Form NS428)
• your 2022 Canada Revenue Agency Notice of Assessment (or your most recent 2022 Notice of Reassessment if Canada Revenue Agency reassessed your return)
• 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 in 2022
• Social Insurance Number for your spouse or common-law partner, if you had a spouse or common-law partner in 2022
• 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 onlineWhen you apply online you need to upload required supporting documents.

Start now

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)