(2) For the purposes of subsection 118.2(1), a medical expense of an individual is an amount paid
.........
(l)
on behalf of the patient who is blind or profoundly deaf or has a
severe and prolonged impairment that markedly restricts the use of the
patient’s arms or legs,
(i) for an animal
specially trained to assist the patient in coping with the impairment
and provided by a person or organization one of whose main purposes is
such training of animals,
(ii) for the care and maintenance of such an animal, including food and veterinary care,
(iii) for reasonable travel expenses of the patient incurred for the
purpose of attending a school, institution or other facility that
trains, in the handling of such animals, individuals who are so
impaired, and
(iv) for reasonable board and lodging expenses of the patient incurred
for the purpose of the patient’s full-time attendance at a school,
institution or other facility referred to in subparagraph 118.2(2)(l)(iii);