Taxpayers will now be allowed medical expense claims for reproductive technologies where the patient does not have a medical condition preventing conception. Claims may be made for costs incurred in the prior 10 years, which previously would not have been allowed.
For more information see https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2017-building-a-strong-middle-class/medical-expenses-tax-credit-metc-reproductive-technologies.html