Medical expenses and private insurance premiums are allowable in the calculation of the medical expense credit. Payments made to provincially managed insurance plans are not. CRA publishes a list of acceptable medical expenses. You may also make claims for expenses paid for your spouse, children and possibly other dependents. These additional claims for someone other than your spouse or child under the age of 18 are limited and dependent on income. Generally speaking, medical expenses must be greater than the lesser of 3% of their net income and $2,237.