Manitoba Fertility Treatment Tax Credit Now Available

The 2010 Manitoba provincial budget announced a new Fertility Treatment Tax Credit which allows a credit for 40% of the costs of fertility treatments, up to $20,000, including both the cost treatment and of drugs, (maximum credit $8,000). Eligible expenses incurred after September 2010 qualify for this new credit. Eligible expenses claimed as a medical expense using federal income tax rules may also be claimed under the provincial credit.  Expenses that are reimbursed may not be claimed.

In an October 1, 2010 News Release, the following guidelines were provided:

• The credit may be claimed by either spouse (but may not be split between spouses).
• Claims may be made for expenses paid for fertility treatments provided by Manitoba licensed medical practitioners and infertility treatment clinics.
• Claim may be made for medications prescribed in Manitoba for fertility treatments, even if those treatments are not tied to a specific fertility program or service.
• Reversing procedures such as vasectomies or tubal ligations do not qualify for the credit.

Educational Resources:   Learn more medical expense claims taking the Knowledge Bureau's certificate course Introduction to Personal Tax Preparation Services.