Are Cryostorage Fees from a fertility clinic tax deductible?

[ryan-egger]

Are the storage fees of embryos from a fertility tax deductible?

[Delphision · Accepted solution]

PER CRA

In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital, not including donations to a sperm bank.

Definition

In Vitro Fertilization is a one assisted reproductive technology (ART) commonly referred to as IVF. IVF is the process of fertilization by manually combining an egg and sperm in a laboratory dish, and then transferring the embryo to the uterus.

So as I understand it, the medical appointments would be deductible as is the actual procedure.  Storage fees would not likely be deductible.  You can clarify that with a phone call to CRA  1-800-959-8281