I-3 - Taxation Act

Section 1029.8.66.1 Disposition versions

2024-05-07

1029.8.66.1. In this division,

“eligible artificial insemination treatment” means an artificial insemination treatment in respect of which no cost for artificial insemination activities is paid on behalf of a person participating in the treatment, or for which the person may not be reimbursed, by the administrator of a universal health insurance plan;

“eligible expenses” of an individual means the expenses paid by the individual after 31 December 2014 in respect of an eligible in vitro fertilization treatment or after 14 November 2021 in respect of an eligible artificial insemination treatment, if

(a)  the expenses are paid to enable the individual or a person participating with the individual in assisted procreation to have a child;

(b)  where the expenses are incurred after 10 November 2015 and paid before 15 November 2021 in respect of an in vitro fertilization treatment,

i.  neither the individual nor the person who is the other party to the parental project has a child before the beginning of the in vitro fertilization treatment,

ii.  a physician certifies that neither the individual nor the person who is the other party to the parental project has undergone surgical sterilization by vasectomy or tubal ligation, as the case may be, for reasons that are not strictly medical, and

iii.  the expenses are attributable to no more than one and the same in vitro fertilization cycle, in the case of a woman or person 36 years of age or under, and to no more than the same two in vitro fertilization cycles, in the case of a woman or person 37 years of age or over; and

(c)  the expenses are paid

i.  for an in vitro fertilization activity, or an artificial insemination activity, carried out in a centre for assisted procreation that holds a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01),

ii.  for an in vitro fertilization activity, or an artificial insemination activity, carried out in an establishment situated outside Québec, unless, where the individual or the person who is the other party to the parental project began in vitro fertilization activities in respect of that treatment after 31 December 2014 or artificial insemination activities in respect of that treatment after 14 November 2021, the person who began such activities was domiciled in Québec at the time the expenses were incurred,

iii.  for medications related to an in vitro fertilization activity or an artificial insemination activity that satisfy the following conditions:

(1)  they can lawfully be acquired for use by a person only if prescribed by a physician,

(2)  their purchase is recorded by a pharmacist, and

(3)  they are not covered by an insurance plan,

iv.  for expenses related to an assessment referred to in section 10.2 of the Act respecting clinical and research activities relating to assisted procreation of the individual or of the person who is the other party to the parental project, where such an assessment allowed the in vitro fertilization treatment or the artificial insemination treatment, as the case may be, to be undertaken or continued,

v.  for travel expenses that, but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in paragraph h or i of section 752.0.11.1, or

vi.  for reasonable travel and lodging expenses of a particular person and, if the particular person cannot travel unassisted, of the person accompanying the particular person for participation in an in vitro fertilization treatment or an artificial insemination treatment, as the case may be, at a centre for assisted procreation described in subparagraph i that is situated in Québec, if a physician certifies that no such centre for assisted procreation exists in Québec within 200 kilometres of the locality, in Québec, where the particular person lives and, if such is the case, that the person is unable to travel unassisted;

“eligible in vitro fertilization treatment” means a non-insured in vitro fertilization treatment during which

(a)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman or person 36 years of age or under, or three embryos including no more than two blastocysts, in the case of a woman or person 37 years of age or over, are transferred into the woman or person before 11 November 2015; or

(b)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman or person 37 years of age or over, are transferred into the woman or person after 10 November 2015 and before 15 November 2021; or

(c)  a single embryo or, in accordance with the decision of a physician who acts in accordance with the guidelines provided for in section 10 of the Act respecting clinical and research activities relating to assisted procreation, a maximum of two embryos, are transferred into a woman or person after 14 November 2021;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“in vitro fertilization cycle” means a cycle that aims to obtain the formation of one or more embryos for transfer into a woman or person and that

(a)  consists of the following steps:

i.  egg retrieval or donation, which may be preceded by ovarian stimulation or ovulation induction,

ii.  sperm retrieval or donation,

iii.  in vitro fertilization and, if applicable, preservation of surplus embryos, and

iv.  transfer into a woman or person, in one or more separate attempts, of the embryos obtained until a live birth results; or

(b)  is a cycle that was interrupted because a quality embryo was not obtained for transfer into a woman or person;

“non-insured in vitro fertilization treatment” means an in vitro fertilization treatment in respect of which no cost for in vitro fertilization activities is paid on behalf of a person participating in the treatment, or for which the person may not be reimbursed, by the administrator of a universal health insurance plan;

“pre-existing expenses” of an individual means the individual’s eligible expenses that were incurred before 11 November 2015 in respect of an in vitro fertilization treatment that was, at the time the expenses were incurred, a non-insured in vitro fertilization treatment;

“universal health insurance plan” means

(a)  a plan established by or pursuant to a law of a province that establishes a health insurance plan that is a health care insurance plan within the meaning of section 2 of the Canada Health Act (R.S.C. 1985, c. C-6) or a plan established by or pursuant to a law of another jurisdiction that establishes a public health insurance plan; or

(b)  a plan established by the Government of Canada that provides for health insurance protection for the members of the Canadian Forces.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the person who is the other party to the parental project on account of the tax payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the person who is the other party to the parental project for the year under this Part; and

(b)  expenses in respect of which an individual or the person who is the other party to the parental project or, as the case may be, the legal representative of either the individual or the person who is the other party to the parental project, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the person who is the other party to the parental project under this Part and is not deductible in computing the income or taxable income of the individual or the person who is the other party to the parental project.

For the purposes of subparagraphs i and vi of paragraph c of the definition of “eligible expenses” in the first paragraph, where an artificial insemination activity is carried out in Québec, at any time before 11 March 2022, in a centre for assisted procreation that does not, at that time, hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation, the activity is deemed to be carried out in a centre for assisted procreation that holds such a licence, if the centre was in operation on 11 March 2021 and was not required, before that date, to hold such a licence to carry out the activity.

For the purposes of subparagraph ii of paragraph c of the definition of “eligible expenses” in the first paragraph, the following rules apply:

(a)  a person is considered to have begun in vitro fertilization activities if

i.  the person herself has received services required to retrieve eggs or ovarian tissue, or

ii.  the person participating with her in the assisted procreation has received, as applicable, services required to retrieve sperm by means of medical intervention or services required to retrieve eggs or ovarian tissue; and

(b)  a person is considered to have begun artificial insemination activities if the person herself or the person participating with her in the artificial insemination has received services required for intrauterine insemination.

For the purposes of the definition of “family income” in the first paragraph, where an individual has not been resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the individual’s death.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286; 2010, c. 25, s. 182; 2011, c. 6, s. 196; 2017, c. 1, s. 305; 2017, c. 29, s. 192; 2022, c. 23, s. 117; 2024, c. 11, s. 126.

2022-06-08

1029.8.66.1. In this division,

“eligible artificial insemination treatment” means an artificial insemination treatment in respect of which no cost for artificial insemination activities is paid on behalf of a person participating in the treatment, or for which the person may not be reimbursed, by the administrator of a universal health insurance plan;

“eligible expenses” of an individual means the expenses paid by the individual after 31 December 2014 in respect of an eligible in vitro fertilization treatment or after 14 November 2021 in respect of an eligible artificial insemination treatment, if

(a)  the expenses are paid to enable the individual or a person participating with the individual in assisted procreation to have a child;

(b)  where the expenses are incurred after 10 November 2015 and paid before 15 November 2021 in respect of an in vitro fertilization treatment,

i.  neither the individual nor the person who is the other party to the parental project has a child before the beginning of the in vitro fertilization treatment,

ii.  a physician certifies that neither the individual nor the person who is the other party to the parental project has undergone surgical sterilization by vasectomy or tubal ligation, as the case may be, for reasons that are not strictly medical, and

iii.  the expenses are attributable to no more than one and the same in vitro fertilization cycle, in the case of a woman 36 years of age or under, and to no more than the same two in vitro fertilization cycles, in the case of a woman 37 years of age or over; and

(c)  the expenses are paid

i.  for an in vitro fertilization activity, or an artificial insemination activity, carried out in a centre for assisted procreation that holds a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01),

ii.  for an in vitro fertilization activity, or an artificial insemination activity, carried out in an establishment situated outside Québec, unless, where the individual or the person who is the other party to the parental project began in vitro fertilization activities in respect of that treatment after 31 December 2014 or artificial insemination activities in respect of that treatment after 14 November 2021, the person who began such activities was domiciled in Québec at the time the expenses were incurred,

iii.  for medications related to an in vitro fertilization activity or an artificial insemination activity that satisfy the following conditions:

(1)  they can lawfully be acquired for use by a person only if prescribed by a physician,

(2)  their purchase is recorded by a pharmacist, and

(3)  they are not covered by an insurance plan,

iv.  for expenses related to an assessment referred to in section 10.2 of the Act respecting clinical and research activities relating to assisted procreation of the individual or of the person who is the other party to the parental project, where such an assessment allowed the in vitro fertilization treatment or the artificial insemination treatment, as the case may be, to be undertaken or continued,

v.  for travel expenses that, but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in paragraph h or i of section 752.0.11.1, or

vi.  for reasonable travel and lodging expenses of a particular person and, if the particular person cannot travel unassisted, of the person accompanying the particular person for participation in an in vitro fertilization treatment or an artificial insemination treatment, as the case may be, at a centre for assisted procreation described in subparagraph i that is situated in Québec, if a physician certifies that no such centre for assisted procreation exists in Québec within 200 kilometres of the locality, in Québec, where the particular person lives and, if such is the case, that the person is unable to travel unassisted;

“eligible in vitro fertilization treatment” means a non-insured in vitro fertilization treatment during which

(a)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 36 years of age or under, or three embryos including no more than two blastocysts, in the case of a woman 37 years of age or over, are transferred into the woman before 11 November 2015; or

(b)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 37 years of age or over, are transferred into the woman after 10 November 2015 and before 15 November 2021; or

(c)  a single embryo or, in accordance with the decision of a physician who acts in accordance with the guidelines provided for in section 10 of the Act respecting clinical and research activities relating to assisted procreation, a maximum of two embryos, are transferred into a woman after 14 November 2021;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“in vitro fertilization cycle” means a cycle that aims to obtain the formation of one or more embryos for transfer into a woman and that

(a)  consists of the following steps:

i.  egg retrieval or donation, which may be preceded by ovarian stimulation or ovulation induction,

ii.  sperm retrieval or donation,

iii.  in vitro fertilization and, if applicable, preservation of surplus embryos, and

iv.  transfer into a woman, in one or more separate attempts, of the embryos obtained until a live birth results; or

(b)  is a cycle that was interrupted because a quality embryo was not obtained for transfer into a woman;

“non-insured in vitro fertilization treatment” means an in vitro fertilization treatment in respect of which no cost for in vitro fertilization activities is paid on behalf of a person participating in the treatment, or for which the person may not be reimbursed, by the administrator of a universal health insurance plan;

“pre-existing expenses” of an individual means the individual’s eligible expenses that were incurred before 11 November 2015 in respect of an in vitro fertilization treatment that was, at the time the expenses were incurred, a non-insured in vitro fertilization treatment;

“universal health insurance plan” means

(a)  a plan established by or pursuant to a law of a province that establishes a health insurance plan that is a health care insurance plan within the meaning of section 2 of the Canada Health Act (R.S.C. 1985, c. C-6) or a plan established by or pursuant to a law of another jurisdiction that establishes a public health insurance plan; or

(b)  a plan established by the Government of Canada that provides for health insurance protection for the members of the Canadian Forces.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the person who is the other party to the parental project on account of the tax payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the person who is the other party to the parental project for the year under this Part; and

(b)  expenses in respect of which an individual or the person who is the other party to the parental project or, as the case may be, the legal representative of either the individual or the person who is the other party to the parental project, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the person who is the other party to the parental project under this Part and is not deductible in computing the income or taxable income of the individual or the person who is the other party to the parental project.

For the purposes of subparagraphs i and vi of paragraph c of the definition of “eligible expenses” in the first paragraph, where an artificial insemination activity is carried out in Québec, at any time before 11 March 2022, in a centre for assisted procreation that does not, at that time, hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation, the activity is deemed to be carried out in a centre for assisted procreation that holds such a licence, if the centre was in operation on 11 March 2021 and was not required, before that date, to hold such a licence to carry out the activity.

For the purposes of subparagraph ii of paragraph c of the definition of “eligible expenses” in the first paragraph, the following rules apply:

(a)  a person is considered to have begun in vitro fertilization activities if

i.  the person herself has received services required to retrieve eggs or ovarian tissue, or

ii.  the person participating with her in the assisted procreation has received, as applicable, services required to retrieve sperm by means of medical intervention or services required to retrieve eggs or ovarian tissue; and

(b)  a person is considered to have begun artificial insemination activities if the person herself or the person participating with her in the artificial insemination has received services required for intrauterine insemination.

For the purposes of the definition of “family income” in the first paragraph, where an individual has not been resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the individual’s death.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286; 2010, c. 25, s. 182; 2011, c. 6, s. 196; 2017, c. 1, s. 305; 2017, c. 29, s. 192; 2022, c. 23, s. 117.

2017-12-07

1029.8.66.1. In this division,

“eligible expenses” of an individual means the expenses paid by the individual after 31 December 2014 in respect of an eligible in vitro fertilization treatment if

(a)  the expenses are paid to enable the individual or a person participating with the individual in assisted procreation to have a child;

(b)  where the expenses are incurred after 10 November 2015,

i.  neither the individual nor the person who is the other party to the parental project has a child before the beginning of the in vitro fertilization treatment,

ii.  a physician certifies that neither the individual nor the person who is the other party to the parental project has undergone surgical sterilization by vasectomy or tubal ligation, as the case may be, for reasons that are not strictly medical, and

iii.  the expenses are attributable to no more than one and the same in vitro fertilization cycle, in the case of a woman 36 years of age or under, and to no more than the same two in vitro fertilization cycles, in the case of a woman 37 years of age or over; and

(c)  the expenses are paid

i.  for an in vitro fertilization activity carried out in a centre for assisted procreation that holds a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01),

ii.  for an in vitro fertilization activity carried out in an establishment situated outside Québec, unless, where in vitro fertilization activities in respect of that treatment were begun after 31 December 2014 by the individual or the person who is the other party to the parental project, the person who began such activities was domiciled in Québec at the time the expenses were incurred,

iii.  for medications related to an in vitro fertilization activity that satisfy the following conditions:

(1)  they can lawfully be acquired for use by a person only if prescribed by a physician,

(2)  their purchase is recorded by a pharmacist, and

(3)  they are not covered by an insurance plan,

iv.  for expenses related to an assessment referred to in section 10.2 of the Act respecting clinical and research activities relating to assisted procreation of the individual or of the person who is the other party to the parental project, where such an assessment allowed the in vitro fertilization treatment to be undertaken or continued,

v.  for travel expenses that, but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in paragraph h or i of section 752.0.11.1, or

vi.  for reasonable travel and lodging expenses of a particular person and, if the particular person cannot travel unassisted, of the person accompanying the particular person for participation in an in vitro fertilization treatment at a centre for assisted procreation situated in Québec, if a physician certifies that no centre for assisted procreation exists in Québec within 200 km of the locality, in Québec, where the particular person lives and, if such is the case, that the person is unable to travel unassisted;

“eligible in vitro fertilization treatment” means a non-insured in vitro fertilization treatment during which

(a)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 36 years of age or under, or three embryos including no more than two blastocysts, in the case of a woman 37 years of age or over, are transferred into the woman before 11 November 2015; or

(b)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 37 years of age or over, are transferred into the woman after 10 November 2015;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“in vitro fertilization cycle” means a cycle that aims to obtain the formation of one or more embryos for transfer into a woman and that

(a)  consists of the following steps:

i.  egg retrieval or donation, which may be preceded by ovarian stimulation or ovulation induction,

ii.  sperm retrieval or donation,

iii.  in vitro fertilization and, if applicable, preservation of surplus embryos, and

iv.  transfer into a woman, in one or more separate attempts, of the embryos obtained until a live birth results; or

(b)  is a cycle that was interrupted because a quality embryo was not obtained for transfer into a woman;

“non-insured in vitro fertilization treatment” means an in vitro fertilization treatment in respect of which no cost for in vitro fertilization activities is paid on behalf of a person participating in the treatment, or for which the person may not be reimbursed, by the administrator of a universal health insurance plan;

“pre-existing expenses” of an individual means the individual’s eligible expenses that were incurred before 11 November 2015 in respect of an in vitro fertilization treatment that was, at the time the expenses were incurred, a non-insured in vitro fertilization treatment;

“universal health insurance plan” means

(a)  a plan established by or pursuant to a law of a province that establishes a health insurance plan that is a health care insurance plan within the meaning of section 2 of the Canada Health Act (R.S.C. 1985, c. C-6) or a plan established by or pursuant to a law of another jurisdiction that establishes a public health insurance plan; or

(b)  a plan established by the Government of Canada that provides for health insurance protection for the members of the Canadian Forces.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the person who is the other party to the parental project on account of the tax payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the person who is the other party to the parental project for the year under this Part; and

(b)  expenses in respect of which an individual or the person who is the other party to the parental project or, as the case may be, the legal representative of either the individual or the person who is the other party to the parental project, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the person who is the other party to the parental project under this Part and is not deductible in computing the income or taxable income of the individual or the person who is the other party to the parental project.

For the purposes of subparagraph ii of paragraph c of the definition of “eligible expenses” in the first paragraph, a person is considered to have begun in vitro fertilization activities if

(a)  the person herself has received services required to retrieve eggs or ovarian tissue; or

(b)  the person participating with her in the assisted procreation activity has received, as applicable, services required to retrieve sperm by means of medical intervention or services required to retrieve eggs or ovarian tissue.

For the purposes of the definition of “family income” in the first paragraph, where an individual has not been resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the individual’s death.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286; 2010, c. 25, s. 182; 2011, c. 6, s. 196; 2017, c. 1, s. 305; 2017, c. 29, s. 192.

2017-02-08

1029.8.66.1. In this division,

“eligible expenses” of an individual means the expenses paid by the individual after 31 December 2014 in respect of an eligible in vitro fertilization treatment if

(a)  the expenses are paid to enable the individual or a person participating with the individual in assisted procreation to have a child;

(b)  where the expenses are incurred after 10 November 2015,

i.  neither the individual nor the person who is the other party to the parental project has a child before the beginning of the in vitro fertilization treatment,

ii.  a physician certifies that neither the individual nor the person who is the other party to the parental project has undergone surgical sterilization by vasectomy or tubal ligation, as the case may be, for reasons that are not strictly medical, and

iii.  the expenses are attributable to no more than one and the same in vitro fertilization cycle, in the case of a woman 36 years of age or under, and to no more than the same two in vitro fertilization cycles, in the case of a woman 37 years of age or over; and

(c)  the expenses are paid

i.  for an in vitro fertilization activity carried out in a centre for assisted procreation that holds a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01),

ii.  for an in vitro fertilization activity carried out in an establishment situated outside Québec, unless, where in vitro fertilization activities in respect of that treatment were begun after 31 December 2014 by the individual or the person who is the other party to the parental project, the person who began such activities was domiciled in Québec at the time the expenses were incurred,

iii.  for medications related to an in vitro fertilization activity that satisfy the following conditions:

(1)  they can lawfully be acquired for use by a person only if prescribed by a physician,

(2)  their purchase is recorded by a pharmacist, and

(3)  they are not covered by an insurance plan,

iv.  for expenses related to an assessment referred to in section 10.2 of the Act respecting clinical and research activities relating to assisted procreation of the individual or of the person who is the other party to the parental project, where such an assessment allowed the in vitro fertilization treatment to be undertaken or continued,

v.  for travel expenses that, but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in paragraph h or i of section 752.0.11.1, or

vi.  for reasonable travel and lodging expenses of a particular person and, if the particular person cannot travel unassisted, of the person accompanying the particular person for participation in an in vitro fertilization treatment at a centre for assisted procreation situated in Québec, if a physician certifies that no centre for assisted procreation exists in Québec within 250 kilometres of the locality, in Québec, where the particular person lives and, if such is the case, that the person is unable to travel unassisted;

“eligible in vitro fertilization treatment” means a non-insured in vitro fertilization treatment during which

(a)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 36 years of age or under, or three embryos including no more than two blastocysts, in the case of a woman 37 years of age or over, are transferred into the woman before 11 November 2015; or

(b)  a single embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 37 years of age or over, are transferred into the woman after 10 November 2015;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“in vitro fertilization cycle” means a cycle that aims to obtain the formation of one or more embryos for transfer into a woman and that

(a)  consists of the following steps:

i.  egg retrieval or donation, which may be preceded by ovarian stimulation or ovulation induction,

ii.  sperm retrieval or donation,

iii.  in vitro fertilization and, if applicable, preservation of surplus embryos, and

iv.  transfer into a woman, in one or more separate attempts, of the embryos obtained until a live birth results; or

(b)  is a cycle that was interrupted because a quality embryo was not obtained for transfer into a woman;

“non-insured in vitro fertilization treatment” means an in vitro fertilization treatment in respect of which no cost for in vitro fertilization activities is paid on behalf of a person participating in the treatment, or for which the person may not be reimbursed, by the administrator of a universal health insurance plan;

“pre-existing expenses” of an individual means the individual’s eligible expenses that were incurred before 11 November 2015 in respect of an in vitro fertilization treatment that was, at the time the expenses were incurred, a non-insured in vitro fertilization treatment;

“universal health insurance plan” means

(a)  a plan established by or pursuant to a law of a province that establishes a health insurance plan that is a health care insurance plan within the meaning of section 2 of the Canada Health Act (R.S.C. 1985, c. C-6) or a plan established by or pursuant to a law of another jurisdiction that establishes a public health insurance plan; or

(b)  a plan established by the Government of Canada that provides for health insurance protection for the members of the Canadian Forces.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the person who is the other party to the parental project on account of the tax payable by the individual or the person who is the other party to the parental project for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the person who is the other party to the parental project for the year under this Part; and

(b)  expenses in respect of which an individual or the person who is the other party to the parental project or, as the case may be, the legal representative of either the individual or the person who is the other party to the parental project, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the person who is the other party to the parental project under this Part and is not deductible in computing the income or taxable income of the individual or the person who is the other party to the parental project.

For the purposes of subparagraph ii of paragraph c of the definition of “eligible expenses” in the first paragraph, a person is considered to have begun in vitro fertilization activities if

(a)  the person herself has received services required to retrieve eggs or ovarian tissue; or

(b)  the person participating with her in the assisted procreation activity has received, as applicable, services required to retrieve sperm by means of medical intervention or services required to retrieve eggs or ovarian tissue.

For the purposes of the definition of “family income” in the first paragraph, where an individual has not been resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the individual’s death.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286; 2010, c. 25, s. 182; 2011, c. 6, s. 196; 2017, c. 1, s. 305.

2011-06-06

1029.8.66.1. In this division,

“eligible expenses” of an individual means the expenses related to an eligible in vitro fertilization treatment undergone by the individual or the individual’s spouse to enable the individual or the individual’s spouse to become a parent, and that are paid

(a)  for assisted procreation services rendered by a physician and described in any of subparagraphs a to e of the first paragraph of section 34.4 of the Regulation respecting the application of the Health Insurance Act (chapter A-29, r. 5), subparagraph a or b of the first paragraph of section 34.5 of that regulation or paragraph a or c of section 34.6 of that regulation;

(b)  for medications

i.  that can lawfully be acquired for use by a person only if prescribed by a physician,

ii.  the purchase of which is recorded by a pharmacist, and

iii.  that are not covered by the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(c)  for travel expenses that, but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in section 752.0.11.1; or

(d)  for travel and lodging expenses that, but for subparagraph a of the second paragraph of section 752.0.13.1, would be travel and lodging expenses referred to in the first paragraph of that section, and for which a physician produces a certificate, within the meaning of section 752.0.18, certifying that care equivalent or virtually equivalent to that obtained is not available in Québec within 250 km of the locality where the person undergoing the treatments lives and, if such is the case, that that person is unable to travel unassisted;

“eligible in vitro fertilization treatment” means a non-insured in vitro fertilization treatment undergone by a woman of childbearing age and during which an in vitro fertilization activity is carried out that meets the following conditions:

(a)  following the in vitro fertilization activity, only one embryo or, in accordance with the decision of a physician who has considered the quality of the embryos, a maximum of two embryos, in the case of a woman 36 years of age or under, or three embryos including no more than two blastocysts, in the case of a woman 37 years of age or over, are to be transferred; and

(b)  if the in vitro fertilization activity is carried out in Québec, the assisted procreation services required during the activity, other than the services described in paragraphs a and c of section 34.6 of the Regulation respecting the application of the Health Insurance Act, are rendered in a centre for assisted procreation that is the holder of a licence issued in accordance with the Regulation respecting clinical activities related to assisted procreation (chapter A-5.01, r. 1), by a physician who practices at that centre;

“non-insured in vitro fertilization treatment” means an in vitro fertilization treatment undergone by an individual and in respect of which no cost for services described in sections 34.4 and 34.5 of the Regulation respecting the application of the Health Insurance Act is paid on behalf of the individual, or for which the individual may not be reimbursed, by the administrator of a universal health insurance plan;

“universal health insurance plan” means

(a)  a plan established by or pursuant to a law of a province that establishes a health insurance plan that is a health care insurance plan within the meaning of section 2 of the Canada Health Act (R.S.C. 1985, c. C-6) or a plan established by or pursuant to a law of another jurisdiction that establishes a public health insurance plan; or

(b)  a plan established by the Government of Canada that provides for health insurance protection for the members of the Canadian Forces or the members of the Royal Canadian Mounted Police.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part; and

(b)  expenses in respect of which an individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or taxable income of the individual or the individual’s spouse.

For the purposes of paragraph b of the definition of “eligible in vitro fertilization treatment” in the first paragraph, if assisted procreation services are rendered at any time in the six-month period beginning on 5 August 2010 in a centre for assisted procreation that is not, at that time, the holder of a licence issued in accordance with the Regulation respecting clinical activities related to assisted procreation, those services are deemed to have been rendered in a centre for assisted procreation that is the holder of such a licence if the centre was in operation on 5 August 2010 and if a licence was issued to it not later than 5 February 2011 in accordance with that regulation.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286; 2010, c. 25, s. 182; 2011, c. 6, s. 196.

2010-10-27

1029.8.66.1. In this division, “eligible expenses” of an individual means the expenses related to artificial insemination or in vitro fertilization treatments undergone by the individual or the individual’s spouse to enable the individual and the individual’s spouse to become parents, and that

(a)  but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in section 752.0.11.1, and are proven by a receipt; or

(b)  but for subparagraph a of the second paragraph of section 752.0.13.1, would be travel and lodging expenses referred to in the first paragraph of that section, and for which a physician produces a certificate, within the meaning of section 752.0.18, certifying that care equivalent or virtually equivalent to that obtained is not available in Québec within 250 kilometres of the locality where the person undergoing the treatments lives and, where such is the case, that that person is unable to travel unassisted.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part; and

(b)  expenses in respect of which an individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or taxable income of the individual or the individual’s spouse.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286; 2010, c. 25, s. 182.

2006-03-01

1029.8.66.1. In this division, “eligible expenses” of an individual means the expenses related to artificial insemination or in vitro fertilization treatments undergone by the individual or the individual’s spouse to enable the individual and the individual’s spouse to become parents, and that

(a)  but for paragraph a of section 752.0.11.1.3, would be medical expenses referred to in section 752.0.11.1, and are proven by a receipt; or

(b)  but for subparagraph a of the second paragraph of section 752.0.13.1, would be travel and lodging expenses referred to in the first paragraph of that section, and for which a physician produces a certificate, within the meaning of section 752.0.18, stating that care equivalent or virtually equivalent to that obtained is not available in Québec within 250 kilometres of the locality where the person undergoing the treatments lives and, where such is the case, that that person is unable to travel unassisted.

For the purposes of this division, the following expenses shall not be considered, for a taxation year, to be eligible expenses of an individual:

(a)  expenses in respect of which an amount

i.  was deducted in computing the income or taxable income of or tax otherwise payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  is deemed to have been paid to the Minister by the individual or the individual’s spouse on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed under this division to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part; and

(b)  expenses in respect of which an individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that the amount of the expenses is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or taxable income of the individual or the individual’s spouse.

2001, c. 51, s. 194; 2004, c. 21, s. 441; 2005, c. 38, s. 286.