Refundable Fertility Treatment Tax Credit

Summary#

• This bill updates Saskatchewan’s Fertility Treatment Tax Credit. It makes the credit clearly refundable (cash back) and allows both partners to claim once, at different times.

• It uses federal definitions to decide which fertility and surrogacy expenses count. The rules apply to 2025 and later, with the law taking effect retroactive to January 1, 2025.

• Key changes:

  • Lets each person in a couple make a one-time claim (not both in the same tax year).
  • Refund equals 50% of eligible fertility expenses, up to $10,000 per person.
  • You can add up costs from any 12-month period that ends in the year you claim.
  • Confirms the credit is refundable (paid to you even if you owe no income tax).
  • Adds clear rules for claims in cases of death or bankruptcy, to prevent double claims.
  • Technical edits align other parts of the tax law with the credit’s refundable status.

What it means for you#

• Individuals seeking fertility treatment

  • You can get back 50% of eligible costs, up to $10,000, one time in your life.
  • Example: If you paid $18,000 in eligible costs, you could get $9,000 back. If you paid $30,000, you could get the maximum $10,000.
  • You can choose any 12-month stretch of bills that ends in the year you file the claim. This helps if your treatment crossed calendar years.
  • The credit is refundable, so you can receive money even if you owe no provincial income tax.
  • Eligible expenses follow federal tax rules. These include certain fertility procedures and some related donor or surrogacy costs recognized by federal law. Keep your receipts.

• Couples

  • Both you and your cohabiting spouse (spouse or partner you live with) may each claim once in your lifetimes, but not in the same tax year.
  • You can plan who claims first and which 12-month window gives the biggest refund.

• If someone dies or goes bankrupt

  • If an individual dies while living in Saskatchewan, the rules treat them as a resident at year-end so a claim can still be processed.
  • Only one tax return can claim the credit for the same deceased person.
  • If you file separate returns because of bankruptcy, you still get at most one lifetime claim, and the total for that year can’t exceed the normal maximum.

• If you moved or had multiple returns

  • The bill adjusts technical residency and multiple-return rules to fit a refundable credit. For most people, this won’t change how you claim. If you moved into or out of Saskatchewan or filed multiple returns, check the guidance when you file.

• Timing

  • Applies to the 2025 tax year and later. The law is retroactive to January 1, 2025.

Expenses#

No publicly available information.

Proponents’ View#

• Helps families with high out-of-pocket fertility costs by offering up to $10,000 back per person.
• Makes the credit fairer by allowing both partners to claim once, not just one per couple.
• Refundable design means people with low or no tax owing can still benefit.
• Using federal definitions keeps the rules consistent and easier to follow.
• Allowing a rolling 12-month period makes it simpler to group expenses for the best result.
• Retroactive start to January 1, 2025 provides timely relief for this year’s costs.

Opponents’ View#

• Could reduce provincial revenue; funds might be needed for other health priorities.
• May mainly help those who can afford high upfront treatment costs; the one-time $10,000 cap may not cover multiple cycles.
• Couples can’t claim in the same year, which may delay help for one partner.
• Rules tied to federal definitions and 12-month windows can be confusing to navigate.
• A tax credit lowers costs but does not address access issues like clinic availability or wait times.