The medical expense tax credit has changed in two ways under this bill. The first is to add service animals for people with severe diabetes. They are called diabetes alert dogs. The cost of acquiring these dogs, the associated training and travel, and the care and maintenance of these dogs will be eligible for the medical expense tax credit. These dogs can actually, through scent, determine changes in the blood sugar levels of individuals and alert them that is occurring.
The second part of the measure is to allow the medical expense tax credit to be available in respect of what we call individualized therapy plans. There are certain plans of therapy that are currently eligible for the medical expense tax credit, but sometimes to undertake these therapies a plan has to be developed in the first instance. This measure would ensure that the development of these plans, which relate to therapy that is itself eligible for the medical expense tax credit, will also be eligible.
In terms of the quantum, there are not very many of these dogs coming into Canada yet.