Do you remember the movie All Dogs Go To Heaven? It was a total joke. Dogs, dying and heading up into the heavens? Flying around in the clouds with halos and shit? PLEASE. I am pretty sure even the Christians were offended by that one.
In reality I am pretty sure that when a dog dies it makes a quick pass over Rainbow Bridge and then receives a pass to enter into the REAL Dog Heaven, which is more commonly known as Bend, Oregon.