Fertility and Surrogacy Tax Credit
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. You can apply for the 2024 tax year starting 10 March 2025.
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.
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).
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 income tax years 2022, 2023 and 2024
If you paid eligible fertility or surrogacy related expenses in 2024, you can apply for the Fertility and Surrogacy Tax Credit after you file your income tax return and receive your 2024 Canada Revenue Agency Notice of Assessment.
If you paid eligible fertility or surrogacy related expenses in 2023 or 2022, you can apply for the Fertility and Surrogacy Tax Credit after you file your income tax return and receive your 2023 or 2022 Canada Revenue Agency Notice of Assessment.
Eligibility
To qualify for the credit, you need to:
- have eligible fertility and surrogacy expenses
- file your income tax return (including Form NS428) and receive your Canada Revenue Agency Notice of Assessment for the tax year you apply 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 apply for
Only net fertility and surrogacy expenses are eligible for the Fertility and Surrogacy Tax Credit. Expenses that are reimbursed by a third party (like 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 Canada 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.
You need to apply separately for each tax year if you claimed eligible fertility and surrogacy medical expenses on multiple income tax returns. Each tax year needs a separate application.
How to apply
- Apply online for the tax credit.
- Check the application for details on all required supporting documents.
- Submit your completed application and any supporting documents.
How long it takes
It should take 8 to 10 weeks for the Department of Finance and Treasury Board to review your application and let you know if your application is approved. It can take longer if more information is needed (like required supporting documents) or if your application hasn’t been filled in correctly. If additional information is required to process your application, the department contacts you by email.
Cost
There is no cost to apply for the tax credit.
Before you start
Make sure you have:
- Social Insurance Number
- tax year for your eligible fertility and surrogacy expenses (if you apply for the wrong tax year, you need to submit your application again)
- income tax return (including T1 Form and Form NS428) for the tax year you apply for
- Canada Revenue Agency Notice of Assessment (or your most recent Notice of Reassessment if Canada Revenue Agency reassessed your return) for the tax year you apply for
- information about your fertility and surrogacy service providers (including provider name, net amount of expense, receipts and service provider client ID, if you have one)
- 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 apply for
- Social Insurance Number and birthdate for your spouse or common-law partner, if you had a spouse or common-law partner during the tax year you apply 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 and birthdate for your donor or surrogate, if you used a donor or surrogate
Apply online
When you apply online you need to upload any supporting documents in PDF, JPG or PNG format.