The medical expense tax credit is a non-refundable credit. It's for above-average medical expenses. It's the portion of eligible expenses that are about 3% of your net income for most people. Basically, it will be 15% of whatever those eligible expenses could be. It could be obtaining the animal. It could be the upkeep of the animal: food and things like that. It could be vet bills. If you are required to travel to undergo special training to learn how to best use the animal to help you, that would be another type of eligible expense.
On April 24th, 2018. See this statement in context.