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Quebec

Sales tax exemption?
Québec sales tax, An Act respecting the, R.S.Q. c. T-0.1

32) a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person 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 persons; and

32.1) a supply of a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, including a service of training the person 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 persons with hearing impairments;


Retail Sales Tax Act, R.S.Q. c. I-1
ttp://www.canlii.org/qc/laws/sta/i-1/20070813/whole.html

(xxx) a dog that is or is to be trained as a guide dog for the use of a blind person, purchased or sold by an organization that is operated for the purpose of supplying guide dogs to blind persons;

(xxx.1) a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, where the dog is purchased or sold by an organization that is operated for the purpose of supplying such dogs to persons with hearing impairments;