Does a US citizen residing in Canada pay the tax penalty for not having a healthcare plan?

I’m asking for a friend who has been living and working in Canada for a year or so and is about to marry a Canadian. She has significant investments in the US on which she pays income tax. She was wondering off hand if being on the national health plan counted in the US for the purposes of avoiding the tax penalty.

An accountant will be consulted, we were just curious at the moment. I figure that Fluther probably has some CPAs that might be willing to answer.
Thanks.