24 November 2015 CTF Roundtable Q. 5, 2015-0610751C6 - PHSP update -- summary under Subparagraph 6(1)(a)(i)

Effective 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," and this change "provides more flexibility in designing plans to handle incidental or nominal non-METC expenses."