Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Does the cost of a trained diabetic alert dog for an individual with diabetes qualify as an eligible medical expense for the purposes of the medical expense tax credit?
Position: Budget 2014 announced that paragraph 118.2(2)(l) will be extended to apply to individuals with severe diabetes. The proposed measure will apply to expenses made after 2013.
Reasons: Budget 2014
March 04, 2014
XXXXXXXXXX
Dear XXXXXXXXXX:
The office of your member of Parliament, XXXXXXXXXX, sent me a copy of your correspondence, which I received on February 4, 2014, about the eligibility for the medical expense tax credit of the cost for trained diabetic alert dogs for individuals with type 1 diabetes.
I understand from your email that you want to see this cost and the related expenses added to the list of animal-related expenses eligible for this tax credit.
The cost of acquiring an animal for an individual who is blind or profoundly deaf, or has severe autism, severe epilepsy, or a severe and prolonged impairment that markedly restricts the use of his or her arms or legs is an eligible medical expense under paragraph 118.2(2)(l) of the Income Tax Act. The animal must be specially trained to help the individual cope with the impairment and must be provided by a person or organization whose main purpose is the training of these animals. The cost of caring for the animal, including food and veterinary care, also qualifies as an eligible medical expense under the same paragraph.
I am pleased to say that the Honourable James M. Flaherty, Minister of Finance, has announced in Budget 2014 that paragraph 118.2(2)(l) of the Act will be extended to apply to individuals with severe diabetes. This proposed measure will apply to expenses made after 2013. You can find information on this measure under the Personal Income Tax Measures in Budget 2014 on the Department of Finance Canada website at www.budget.gc.ca/2014/docs/plan/anx2-1-eng.html#toc379308844.
I trust the information I have provided is helpful.
Yours sincerely,
Kerry-Lynne D. Findlay, P.C., Q.C., M.P.
Minister of National Revenue
c.c.: XXXXXXXXXX
Nancy Shea-Farrow
(905) 721-5099
2014-051997
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