Premiums paid to a private health services plan, such as extended health benefits or a dental plan, other than those fees paid by an employer, qualify as medical expenses for purposes of the medical expense tax credit.  Fees paid for a provincial health care plan (such as BC medical service plan  or OHIP premiums) do not qualify. Many employees pay all or a portion of the premiums for their extended health benefits, with the premiums being deducted from their pay.