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Common LGBTQ Legal Questions About Parenting and Money

Can someone who is not a legal parent become liable for child support?

Acting as a parental figure can bring with it legal responsibilities regardless of the lack of official legal recognition of status. For example, someone may be found liable to pay child support despite never having adopted the child or secured a declaration of parentage.

Does the Ontario Health Insurance Plan (OHIP) cover AI? IVF?

Yes, OHIP covers some of the cost of AI for Ontario residents with OHIP cards, including medical services such as physician consultations and blood tests. However, OHIP will not cover some costs, such as the cost of sperm and the cost of the lab service of providing a sperm wash.

Under certain circumstances, OHIP will also cover the cost of IVF. The age limit to qualify for public funding for IVF is 39 years old at the time of treatment.

Where the patient qualifies for OHIP funded IVF, “the blood work, ultrasounds and physician procedures are insured in all hospital and non-hospital community based fertility clinics in Ontario.” If the IVF process is completed at Mount Sinai Hospital Reproductive Biology Unit, London Health Sciences Fertility Clinic or in the Ottawa Fertility Centre, associated embryology procedures are also funded through OHIP.

Of note, “The ministry does not fund fertility drug costs, intra-cytoplasmic sperm injection (ICSI) or costs associated with the freezing and storage of sperm, eggs and embryos, regardless of where insured IVF services are provided.” Where a sperm bank is used, OHIP does not cover the cost of sperm for the AI or IVF.

Other than for the cost of the treatment itself, are costs related to IVF and AI tax deductible as medical expenses? (e.g. travel to doctors, clinics)

There is a tax credit available for medical expenses.

The expenses you incur that are above the simple cost of the IVF process may be tax deductible. The Federal Tax Court has found that the costs associated with the implantation of an embryo fall under allowable medical expenses for tax purposes. The fact that the person who paid for the in-vitro fertilization was not the person who underwent the medical procedure was irrelevant. The court found that legal costs, travel, ultrasounds, and medication were allowed to be claimed as tax deductions for the intended parents.

If your IVF treatment itself is not covered by OHIP, any money you spend on the procedure is a tax deductible medical expense according to the Canada Revenue Agency.

Costs associated with AI are “eligible for the medical expense tax credit.” For example, Mount Sinai Hospital charges additional fees for AI above what is covered by OHIP, including $400 for Intrauterine Insemination (IUI) Sperm Preparation, $400 for processing frozen/donor sperm (per insemination), $500 for sperm freezing, $240 for sperm storage, and $200 in administrative fees if you want to transfer your sperm samples to another clinic.

What expenses can be reimbursed for surrogates?

Federal Law prohibits compensation for surrogacy beyond the reimbursement of expenses. The courts, Parliament, and the government have not defined what can be reimbursed and what cannot. In the event that you have questions, you should seek legal advice.