This depends on what type of critical illness insurance we're talking about. For individual policies purchased privately, no premiums are not deductable.
For group plans offered by employers, premiums can be deducted by the employer.
Critical Illness Insurance premiums are not tax deductible to individuals purchasing Critical Illness Insurance policies. However, if the insured person is diagnosed with a qualifying critical illness, the benefit paid is not taxed to the person who collects on the policy when the benefit is paid out to them.
For group plans offered by employers, premiums can be deducted by the employer.