Bioethics Blogs

Reflections on the Federal Budget & LGBT Families

Sophia Fantus argues that the expansion of a tax credit to LGBT individuals who use assisted reproduction helps to legitimize and include the perspectives, needs, and experiences of LGBT families.


Assisted reproduction is associated with high out-of-pocket expenditures as services often cost tens of thousands of dollars. For the past ten years in Canada, heterosexual couples diagnosed with medical infertility have been able to claim the cost of assisted reproduction as part of their medical expense tax credit. Recently, the Canadian Government approved a new federal budget that allows LGBT (lesbian, gay, bisexual and transgender) and single persons to also receive a tax credit for assisted reproduction. That tax credit is retroactive for up to ten years.

The World Health Organization defines infertility as a disease in which there is a failure to achieve a pregnancy after at least 12 months of regular unprotected sexual intercourse. Accordingly, assisted reproduction has been conceptualized as a biomedical intervention to resolve a diagnosed medical condition. The new retroactive tax credit signifies the adoption of broader definitions of infertility that include LGBT experiences.

The Rainbow by Robert Delaunay, 1913

The use of assisted reproduction by LGBT families separates heterosexuality and heterosexual sex from procreation, and yields novel routes to parenthood for LGBT individuals. In contrast to the typical heterosexual experience, the use of assisted reproduction by LGBT individuals is often the primary (and desired) choice for pursuing parenthood. By including the experiences of LGBT families in the federal budget, the Government is indirectly supporting a broader understanding of infertility from a medical model to a social and structural model that recognizes  single women and men, as well as LGBT couples, who require a third-party to procreate.

The views, opinions and positions expressed by these authors and blogs are theirs and do not necessarily represent that of the Bioethics Research Library and Kennedy Institute of Ethics or Georgetown University.