Fertility Treatment Tax Credit

The Fertility Treatment Tax Credit would cover fertility treatment fees paid to a Saskatchewan licensed medical practitioner or fertility treatment clinic; allowing only services provided in Saskatchewan for purposes of this credit and is supportive of Saskatchewan families pursuing parenthood, Saskatchewan based businesses and health care professionals.

The Fertility Treatment Tax Credit includes fertility treatment costs and related prescription drug costs but excludes travel expenses. Eligible costs are net of any reimbursements of fertility treatment fees through private health care coverage (i.e., the tax credit is calculated on eligible expenses net of any reimbursements).

Eligible expenses are based on the federal definition of fertility as determined under Subsection 118.2(2) of the federal Income Tax Act.

For the purposes of the Saskatchewan Fertility Treatment Tax Credit, eligible expenses can be claimed over any rolling 12-month period ending in the relevant taxation year.

Claim the credit on your 2025 and subsequent personal income tax returns:

The Fertility Treatment Tax Credit will be administered through the income tax system by the CRA. Therefore, tax filers must file their personal income tax return with the CRA to claim the benefit.

The Saskatchewan personal income tax return package, beginning with the 2025 taxation year, will include a form or schedule that tax filers will complete and submit with their return to CRA.

Please note: Individuals and couples in Saskatchewan who incur fertility treatment expenses are eligible to claim costs related to fertility treatments, travel and prescription medications as they normally would for purposes of claiming the Medical Expense Tax Credit (METC) for both federal and provincial income tax purposes. Claiming the Saskatchewan Fertility Treatment Tax Credit would not reduce the amount that could be claimed for the METC.

Eligible expenses must be supported by documents such as receipts or invoices and should clearly identify:

• The clinic name, including business address and (if applicable) their federal business number, PST vendor licence and/or GST/HST registration number.
• The type and quantity of goods purchased and/or services provided.
• The dates when the goods were purchased and/or services delivered.

Invoices must be marked "paid" or be accompanied by other proof of payment such as credit card slips or cancelled cheques.

The Fertility Treatment Tax Credit includes the following eligibility criteria:

• Eligible expenses are based on the federal treatment of fertility expenses as determined under subsections 118.2(2) and (2.2) of the federal Income Tax Act.
• Fees must be paid to a Saskatchewan licensed medical practitioner or fertility treatment clinic in the province of Saskatchewan.
• One lifetime claim per tax filer beginning in the 2025 taxation year.
• Fertility expenses in any 12-month period ending in the tax filing year can be claimed (as long as the expenses were not previously claimed in another taxation year).
• Excludes any reimbursements such as private health care coverage.
• Excludes the reversal of a vasectomy or tubal ligation.
• Excludes travel expenses.
• Excludes the purchase of eggs or sperm outside of Saskatchewan.

For more information about Saskatchewan’s personal income tax, please contact the Canada Revenue Agency directly at 1-800-959-8281 (English) or 1-800-959-7383 (French).