Tax break for fertility treatments, expenses

Reflected in an amendment to the Income Tax Act

Nova Scotians struggling to expand their families through fertility treatments and surrogacy will benefit from a new tax measure introduced in legislation today, March 30.

The Province will offer a refundable tax credit equal to 40 per cent of the cost of fertility treatments provided by a Nova Scotia-licensed medical practitioner or infertility treatment clinic and for surrogacy-related medical expenses. This measure makes Nova Scotia the first province in Canada to provide this kind of support for surrogacy.

“We recognize the struggle that hopeful parents face starting a family. Not only are infertility challenges extraordinarily stressful, but the cost of fertility treatments and surrogacy-related medical expenses are significant barriers,” said Michelle Thompson, Minister of Health and Wellness. “We’re so happy to help Nova Scotians realize their dreams of becoming parents by reducing the financial burden of fertility treatments and surrogacy-related medical expenses.”

The Nova Scotia Fertility and Surrogacy Rebate, part of Budget 2022-23, will provide coverage for people seeking assistance with parenthood, including from the 2SLGBTIQ+ community who previously had no option but to pay the full cost.

There is no limit on the number of treatments that an individual can claim, but the maximum annual claim is $20,000 in eligible costs for a maximum annual tax credit of $8,000.

The new assistance is reflected in an amendment to the Income Tax Act introduced today. More details will be released in due course.


“For those struggling with fertility, and for those who need to access fertility services in order to have a baby, there is a significant negative impact on their mental health, their productivity at work and at home, and also their relationships. The average cost of a single round of IVF in Canada is $20,000 and surrogacy costs are significantly higher, making it an unattainable medical procedure for many to access. This will enable thousands of Nova Scotians to access the care that they need in their province, in order to make their dream of starting a family a reality.”
     – Carolynn Dube, Executive Director, Fertility Matters Canada

Quick Facts:
— if medically needed services are not offered in the province, a licensed practitioner in Nova Scotia can refer a patient elsewhere
— Fertility Matters Canada estimates one in six Nova Scotians will face fertility challenges or will need to access fertility care

Additional Resources:
Bills tabled in the legislature this spring are available at: https://nslegislature.ca/legislative-business/bills-statutes/bills/assembly-64-session-1

More information on Budget 2022-23 is available at: https://novascotia.ca/budget/

Mandate letter of the Minister of Health and Wellness: https://novascotia.ca/exec_council/letters-2021/ministerial-mandate-letter-2021-DHW.pdf

Mandate letter of the Minister of Finance and Treasury Board: https://novascotia.ca/exec_council/letters-2021/ministerial-mandate-letter-2021-ECO,-FTB-GA-LR.pdf

Source: Release

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