As you noted, the Government of Canada expanded the medical expense tax credit in 2018 to recognize, among others, mental health service dogs. This measure directly benefits veterans and others in the disability community who rely on mental health service dogs. This tax credit is delivered by the Canada Revenue Agency. As I noted in my opening remarks, it's something that is open to a variety of Canadians, including our veteran population.
More specifically, the expansion of this tax credit is for mental health service dogs where the dog is provided by a person or organization whose main purpose is to provide the special training, and it is specifically trained to perform specific tasks to assist an individual in coping with a severe impairment. As I said, it's important to note that this measure directly benefits veterans who rely on mental health service dogs.
Thank you.