If private health insurance premiums include coverage outside the taxation year but are paid in the taxation year can they be claimed at 100%?

We would recommend contacting the Canada Revenue Agency (CRA) about this issue. 

If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This page has more ways to contact the CRA: Contact the Canada Revenue Agency