The federal rules (including the federal portion of the tax deduction) apply. But the provincial portion is considered a taxable benefit on your provincial taxes. So it is not as good a deal as the rest of Canada but it is still beneficial to have one. Be sure to find a plan provider with low fees (i.e 5% admin fee) Stay away from the ones with 8-10% admin fees or annual recurring charges. Talk to your accountant and see what they say. There are a lot of threads on RFD discussing them and they recommend Brock Health.