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I give an annual receipt and the dates are January 1st 20XX-Dec 31st 20XX. That is all that the CRA require or just that it is for the tax year 20XX. No need to make more work for yourself. You would need to keep attendance for filing your taxes to work out daycare days as part of calculating expenses but not for the purpose of issuing daycare parents a tax receipt.
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Feeling a lot more confident now. I did exactly what all are saying with the receipt that says parents names start/finish date, child name, amount, and my information. So glad they will be able to get their taxes done.
