IN VITRO FERTILIZATION AS A MEDICAL EXPENSE
The March 22, 2017 federal Budget has added a special rule allowing in vitro fertilization costs as a medical expense, eligible for a 15% federal credit (subject to a threshold of a base amount of medical expenses in the year), plus a provincial credit.
Such costs were already allowed as a medical expense where needed for medical reasons, due to infertility.
Now, however, fertility expenses will be allowed even if there is no medical need. Thus, a woman who is in a same-sex relationship, or who is single and chooses to have a child through in vitro fertilization, will be able to claim the medical costs as a medical expense.