As seen in our TurboTax article: Deducting Premiums Paid for a Private Health Insurance Plan
As a rule, premiums that are paid to private health services plans including medical, dental and hospitalization plans are considered to be eligible medical expenses by the Canada Revenue Agency. Furthermore, any premium, contribution or other consideration — including sales and premium taxes — that you pay to a private health services plan for yourself, your spouse or your minor children, is an eligible medical expense.
However, the plan you make the payments to must qualify as an eligible private health services plan. When changes were made a few years back, the CRA adopted a less restrictive position regarding which plans are considered eligible. They now consider a plan to be eligible as long as all or substantially all of the premiums paid under the plan relate to medical expenses that are themselves eligible for the Medical Expense Tax Credit. The plan must also be an insurance plan, instead of another form of contract. To be considered as substantial, the CRA refers to approximately 90 percent or more.
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