Thousands of Canadians, through no fault of their own, suffer from chronic, incurable autoimmune diseases such as rheumatoid arthritis, multiple sclerosis and inflammatory bowel disease. These chronic diseases are something you live with, as best as you can, until the day you die. In addition to the physical suffering, those afflicted often have their job prospects diminished and face the costs of drugs to (one hopes) control the disease. Will giving them a statement at the end of the year telling them how much they have cost the system do anything useful? What are they expected to do to reduce costs - commit suicide?
Taxing them based on their health-care use just adds further financial injury to their suffering.