2018 Changes increase who can claim the costs of service animals, but not for emotional support.
The CRA expanded its allowance for service animals, if you claim costs for service animals if you suffer fro:
Blindness, profound deafness, severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs.
Effective 2018 services of an animal specially trained to perform specific tasks for a patient with a severe mental impairment in order to assist them in coping with their impairment (e.g., a psychiatric service dog trained to perform specific tasks to assist with post-traumatic stress disorder).
The CRA does not considere service animals who provide emotional support or comfort. The Animal must be able to provide a specified task, such as Guiding a dis-orientated patient, searching the home of a patient with severe anxiety.
How does the credit work.
The eligible expenses are treated as medical expenses and can be added to the cost of your normal med expenses (Prescriptions, dental, glasses, physio, chiro, med insurance etc…)
Items that are deductible are:
• reasonable board and lodging expenses for a patient’s full-time attendance at such a facility.