The Fertility and Surrogacy Tax Credit isn't part of your Canada Revenue Agency 2022 personal income tax forms (you don't include any information on the forms about the credit). The credit will be administered by the Government of Nova Scotia (not Canada Revenue Agency). Additional information about the application process to come.

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 per year is a total of $20,000 in eligible costs for a maximum annual tax credit of $8,000.

Eligibility

To qualify for the credit, you need to include your eligible fertility and surrogacy expenses as part of your medical expenses reported on your income tax return.

The Fertility and Surrogacy Tax Credit starts in 2023 (with eligibility based on the 2022 income tax year). 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

Information about the application process to come.

Related information

Rebate for Fertility Treatments, Surrogacy-related Medical Expenses (news release)