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Level 1
March 31, 2023
Question

Fertility-related procedures

  • March 31, 2023
  • 1 reply
  • 2 views

CRA's website states "Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Certain expenses paid in respect of a surrogate mother or donor (for example, a donor of sperm, ova, or embryos) may be eligible as of 2022 if they are incurred in Canada and are of a type that would be otherwise permitted as medical expenses of the individual."

 

From the above it is not clear if the expense for the donor of sperm made in the past could be claimed via a T1-Adjustment or these expenses are only eligible for 2022 onwards.

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1 reply

Level 7
March 31, 2023

There is no retroactive adjustment available for fertility expenses incurred in prior years.