I-3 - Taxation Act

Section 752.0.11.1.3 Disposition versions

2022-06-08

752.0.11.1.3. The medical expenses referred to in section 752.0.11.1 do not include

(a)  the expenses related to an in vitro fertilization treatment or an artificial insemination treatment, if such expenses are, as applicable,

i.  expenses taken into account in computing the amount that a person is deemed to have paid to the Minister under Division II.12.1 of Chapter III.1 of Title III of Book IX for the taxation year in which the expenses were paid,

ii.  expenses paid in respect of an in vitro fertilization activity, or an artificial insemination activity, carried out in Québec in a centre for assisted procreation that does not hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01), or

iii.  expenses paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a to c of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1;

(b)  the expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes; and

(c)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

For the purposes of subparagraph ii of subparagraph a of the first paragraph, where an artificial insemination activity is carried out, 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.

2001, c. 51, s. 56; 2005, c. 38, s. 147; 2011, c. 6, s. 156; 2017, c. 1, s. 198; 2022, c. 23, s. 59.

2017-02-08

752.0.11.1.3. The medical expenses referred to in section 752.0.11.1 do not include

(a)  the expenses related to an in vitro fertilization treatment, if such expenses are

i.  expenses taken into account in computing the amount that a person is deemed to have paid to the Minister under Division II.12.1 of Chapter III.1 of Title III of Book IX for the taxation year in which the expenses were paid,

ii.  paid in respect of an in vitro fertilization activity carried out in Québec in a centre for assisted procreation that does not hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01), or

iii.  paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a and b of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1;

(b)  the expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes; and

(c)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

2001, c. 51, s. 56; 2005, c. 38, s. 147; 2011, c. 6, s. 156; 2017, c. 1, s. 198.

2011-06-06

752.0.11.1.3. The medical expenses referred to in section 752.0.11.1 do not include

(a)  the expenses related to an in vitro fertilization treatment, if such expenses are

i.  eligible expenses within the meaning of the first paragraph of section 1029.8.66.1,

ii.  paid in respect of an in vitro fertilization treatment undergone by a woman who is no longer of childbearing age, or

iii.  paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a and b of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1;

(b)  the expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes; and

(c)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

2001, c. 51, s. 56; 2005, c. 38, s. 147; 2011, c. 6, s. 156.

2006-03-01

752.0.11.1.3. The medical expenses referred to in section 752.0.11.1 do not include

(a)  the expenses related to artificial insemination or in vitro fertilization treatments undergone by an individual or the individual’s spouse in order to enable the individual and the individual’s spouse to become parents;

(b)  the expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes; and

(c)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

2001, c. 51, s. 56; 2005, c. 38, s. 147.