Claim Monthly expenses and Renovation in taxes

Hello Everyone, This is my first post on this forum. I am thinking about opening a daycare (not a day home) and wanted to know if the monthly expenses for supplies, groceries and renovations done in the daycare can be claimed while filing taxes for businesses. A friend of mine has a daycare and she just found out that she can't claim GST. I asked her if she could claim her expenses elsewhere for the taxes.

Any help or suggestion will be greatly appreciated.