Service Animals

Are service animals CRA eligible in Canada?

Yes. The costs of acquiring, training, and caring for a service animal are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA). No prescription or certification is required.

Under Income Tax Folio S1-F1-C1 (guide and hearing-ear dogs and other animals section at #toc19), eligible costs include amounts paid for an animal acquired from an organization one of whose main purposes is the training of such animals. The animal must be specially trained to assist a person with one of the following qualifying impairments:

• Blind
• Profoundly deaf
• Severe autism
• Severe diabetes
• Severe epilepsy
• Severe and prolonged impairment that markedly restricts the use of the individual's arms or legs
• Severe mental impairment (for expenses incurred after 2017 only)

For the severe mental impairment condition (post-2017), the animal must be specially trained to perform specific tasks -- other than the provision of emotional support. Emotional support animals do not qualify.

What Qualifies

• Purchase price and training fees for a guide dog for a person who is blind, from an organization one of whose main purposes is training such animals
• Acquisition and training costs for a hearing-ear dog for a person who is profoundly deaf
• Service animal for a person with severe autism, severe diabetes, or severe epilepsy
• Service animal specially trained to perform specific tasks for a person with a severe mental impairment (expenses incurred after 2017 only -- emotional support animals do not qualify)
• Service animal for a person with a severe and prolonged impairment that markedly restricts the use of their arms or legs
• Veterinary care, food, and other ongoing maintenance costs for a qualifying service animal

Frequently Asked Questions

Are service animals CRA eligible?

Yes. The CRA explicitly lists service animals as eligible, including acquisition, training, and ongoing care costs. The animal must be from an organization one of whose main purposes is training such animals, and the person must have one of the 7 qualifying impairments.

Can I claim service animal expenses through my HSA?

Yes. Submit receipts for acquisition, training, and ongoing care. No prescription is needed.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Guide and hearing-ear dogs and other animals".