An initial amount of $210 is first offered to the person so that he or she can make various purchases and prepare to accommodate a mobility assistance dog. This amount may be obtained each time the person replaces their mobility assistance dog, but not more than once every two years.
An amount of $2,240 per year is then given to the person to provide for maintenance costs for food, grooming, veterinary care, and so on. The institution will pay the reimbursement for the cost of maintaining the animal in two instalments each year.
Following the second instalment, a statement must also be completed. The person solemnly declares, by signing the correspondence of the representative institution, that he or she always uses his or her mobility assistance dog for at least one of the following functions:
- grasping objects;
- transferring positions;
- help to you get around in a manual wheelchair;
- help to walk.
If the person no longer uses his or her dog for these reasons, the person will stop receiving reimbursements.
Federal tax credit for medical expenses
The costs of using a mobility assistance dog are eligible for the non-refundable tax credit for medical expenses. In your tax return, you must subtract the reimbursement amount you received from the total amount of expenses you really paid.
For further information on this tax credit, consult the Medical Expense Tax Credit page on the Government of Canada’s website.