You may claim a refundable tax credit if you paid expenses in relation to artificial insemination or in vitro fertilization. The credit is equal to 50% of the eligible expenses paid by you or your spouse. As the expenses are limited to $20 000, the maximum credit is $10 000 per year.
To claim the tax credit
File your Québec income tax return and enclose a duly completed Tax Credit for the Treatment of Infertility form with the supporting documents.
Note
A refundable tax credit is a credit that can be paid to you, even if you have no income tax payable.
