Ha Ha! If we lived in a climate that cold, I probably wouldn't bother to even buy a winter coat for my yorkie. I can't see him going outside in those temps much at all. I'd make sure he was pee pad trained, and if I took him anywhere he'd be wrapped in a couple of warm sweaters and his blankie, and carried back and forth to the heated car in his crate. But then my yorkie is a wuss and does not like the cold.
Diana