Excise Tax Act
SCHEDULE VI: ZERO-RATED SUPPLIES
PART II
MEDICAL AND ASSISTIVE DEVICES
33. A supply of a dog that is or is to be trained as a guide dog for the use of a blind individual, including the service of training the individual to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind individuals.
33.1 A supply of
(a) a dog that is or is to be trained to assist an individual with a hearing impairment in respect of problems arising from the impairment, or
(b) a service of training the individual to use such a dog,
where the supply is made to or by an organization that is operated for the purpose of supplying such dogs to individuals with hearing impairments.