22 December 2025 External T.I. 2025-1071201E5 - METC - Genetic Testing for Aneuploidy

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: Whether the amount paid for preimplantation genetic testing for aneuploidy (PGT-A) in the course of an in-vitro fertilization plan would qualify as an eligible medical expense for the purposes of the medical expense tax credit (METC).

Position: Question of fact.

Reasons: The amount paid for PGT-A could qualify as an eligible medical expense for purposes of the METC, provided that it meets all of the conditions of one of paragraphs 118.2(2)(o) or 118.2(2)(v) of the Income Tax Act (Act). As long as the amount for PTG-A is paid to a fertility clinic or donor bank located in Canada, it would be eligible under paragraph 118.2(2)(v) of the Act.

XXXXXXXXXX 							2025-107120
								Éloïse Lafortune Viger

December 22, 2025

Dear XXXXXXXXXX,

Re: Medical Expense Tax Credit – Preimplantation Genetic Testing for Aneuploidy

We are writing in response to your email dated July 7, 2025, inquiring whether the amount paid for Preimplantation Genetic Testing for Aneuploidy (“PGT-A”) would qualify as an eligible medical expense for the purposes of the medical expense tax credit (“METC”). We apologize for the delay in our response.

In your email, you indicated that you have the goal of conceiving a child and you are pursuing in-vitro fertilization (“IVF”) as a fertility option with a fertility clinic. As part of the IVF process, you incurred costs for PGT-A.

Based on the information gathered from various sources, it is our understanding that PGT-A is a test which is performed on an embryo prior to embryo implantation. The goal is to analyze the chromosomes to detect certain anomalies which could notably lead to a non-viable embryo or genetic differences for the child. Our understanding is that PGT-A is often considered in specific situations, such as for an individual having reached a certain age or having a history of pregnancy losses or failed IVF cycles.

Our Comments

This technical interpretation provides general comments about the provisions of the Income Tax Act (the “Act”) and related legislation (where referenced). It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R12, Advance Income Tax Rulings and Technical Interpretations.

Medical expenses which are eligible for the METC are limited to those described in subsection 118.2(2) of the Act. If a particular expenditure is not described as an eligible medical expense in subsection 118.2(2) of the Act, or if the conditions under which the expenditure would qualify are not met, the expenditure will not qualify for purposes of the METC, even though the expenditure may have been incurred for medical reasons.

Many costs related to the use of reproductive technologies may be eligible medical expenses. For example, amounts paid to a medical practitioner or a public or private hospital to conceive a child may be eligible under paragraph 118.2(2)(a) of the Act. Amounts paid for prescription drugs are generally eligible medical expenses under paragraph 118.2(2)(n) of the Act, including the cost of prescribed fertility medication. Certain lab or diagnostic procedures involved with a reproductive technology process may be eligible medical expenses under paragraph 118.2(2)(o) of the Act.

Additionally, paragraph 118.2(2)(v) of the Act allows as an eligible medical expense amounts paid to a fertility clinic or donor bank in Canada as a fee or other amount paid or payable, to obtain sperm, ova or embryos to enable the conception of a child by the individual, the individual’s spouse or common-law partner or a surrogate mother on behalf of the individual. The cost of PGT-A would likely meet the requirements of paragraph 118.2(2)(v) of the Act, assuming the amounts are paid to a fertility clinic or donor bank in Canada.

We trust that these comments will be of assistance to you.

Yours truly,

Eric Wirag, CPA, CMA
Manager, Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch