Tamed wolves and cats will not teleport to the player when they (the pets) are in water, even if the owner is on suitable land for them to teleport to. This was not the case prior to 1.14.4.

In the screenshots below you can just about make out the pets in the far distance of one photo (they're both in water) whilst the other screenshot shows the same pets after teleporting to me after leaving the water (I didn't move at all).