CRA is now permitting PHSPs to handle incidental non-qualifying medical expenses

Since January 1, 2015, CRA has only been requiring that substantially all (rather than all) of the premiums paid under a private health services plan relate to medical expenses that are eligible for the medical expense tax credit. CRA “did not want plans to be considered offside on the basis of nominal or incidental non-METC coverage” such as for non-prescription vitamins.

Neal Armstrong. Summaries of New position on private health services plans - Questions and answers and 24 November 2015 CTF Annual Roundtable, Q.5 under s. 6(1)(a)(i).