I had put the clinic receipts in a folder as they arrived. The insurance statement came later, in an envelope I opened beside the coat hooks. It changed the amount I needed for the tax calculation.
I live in Ontario. I had heard about the province's fertility-treatment credit, but “25% back” was not enough information to complete the claim. I needed the eligible expenses, the reimbursement and the right medical-expense period.
Check the Ontario conditions first
Ontario's refundable fertility treatment tax credit applies to eligible expenses paid on or after January 1, 2025. It equals 25% of up to $20,000, for a maximum credit of $5,000 a year. You must be an Ontario resident at year-end and must not have been bankrupt during the calendar year. Ontario's credit guide.
The expenses must relate to eligible fertility treatment, preservation or surrogacy, qualify for Ontario's medical expense credit, and concern goods or services provided entirely in Canada. A clinic invoice is not blanket approval for everything on it. Check the nature of each charge and keep the supporting prescription or provider information where required. CRA's Ontario instructions.
Use the amount left after reimbursement
In my example, $12,600 of qualifying Canadian expenses was paid in 2025. Insurance reimbursed $3,400. I had no other reimbursement to receive.
| Step | Amount |
|---|---|
| Eligible costs before reimbursement | $12,600 |
| Less insurance reimbursement | $3,400 |
| Net eligible expenses | $9,200 |
| Ontario fertility credit: 25% | $2,300 |
That $2,300 is the calculated fertility credit, not a prediction of my final tax refund. My whole return still determines whether I receive money or reduce a balance owing. The Ontario rules exclude expenses that have been or will be reimbursed.
Keep the same expenses in the same Ontario medical claim
The claimant must include the same eligible costs in their Ontario medical-expense claim for the same tax year. The fertility credit uses the matching 12-month medical-expense period ending in that year. Costs cannot be reused after being claimed in a previous year.
For example, a September 2025 payment could fall in a chosen July 1, 2025 to June 30, 2026 period and be claimed on the 2026 return, if the other conditions are met and it was not already claimed. It does not become a second claim simply because a new calendar year starts. Ontario's claim-period guidance.
For 2025 forms, the relevant Ontario medical expenses are included at line 58689 of ON428, and eligible fertility expenses go at line 61268 of ON479. The fertility credit can accompany the federal and Ontario medical credits for those same eligible expenses. Their calculations differ: the fertility credit is not based on the medical amount remaining after its income threshold. CRA's form instructions.
Coordinate with your partner
Only one spouse or common-law partner claims the credit; it cannot be split. To include a partner's expenses, the CRA requires that relationship when the expenses were incurred and at year-end. The same claimant must make the matching Ontario medical claim. Partner rules.
We compared the complete medical calculations before deciding who would claim. My folder now has the invoices, payment dates, insurance statements, selected period and claimant's name. It contains fewer unanswered questions than the original stack of receipts.
Checked October 20, 2026. This guide covers Ontario's fertility-treatment tax credit, not eligibility for publicly funded treatment.
