For 2017 and subsequent year, eligible medical expense for claiming the tax credit includes the amount paid for the purpose of conceiving a child and would be a medical expense if the person were incapable of conceiving a child because of a medical condition.
Many of related reproductive expenses are eligible for this credit, but surrogate mother service is not included. However, for surrogate mother herself, her reproductive expenses are eligible for the credit.
For more information, please contact us @ 604-639-3229 or info@theresalocpa.ca
Note: All information relating to the credit above is available from CRA website.
By Theresa Lo, CPA, CGA
February 12, 2018