The 2022 Federal Budget, which was released April 7, 2022, proposes  to provide a broader definition of “patient” in cases where a person relies on a surrogate or a donor to become a parent. “Patient” would be defined in these circumstances as:

  • the taxpayer;
  • the taxpayer’s spouse or common-law partner;
  • a surrogate mother; or
  • a donor of sperm, ova, or embryos.

This broader definition will allow an individual or their spouse to claim the medical expense credit in respect of a surrogate or donor. Specifically, the budget proposes to allow “medical expenses related to a surrogate mother or a sperm, ova, or embryo donor that are incurred in Canada,”  including costs that have been reimbursed for in-vitro fertilization, to be claimed under the medical expense tax credit program, starting this year (2022).

The government says this move is being made because “Canadians rely on surrogacy and expensive procedures in order to build the family they dream of.”

This is welcome news for those relying on third party assisted reproduction to build their families.

For advice on family law issues and fertility law issues, contact Shirley Levitan.

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