CRA's home day care guide allows totally different write offs and tax deductions than it would for a commercial, licensed, day care center. Everything is different.

You'll need to have proper business records/accounts which are connected to your business name which is registered in your province and has a BIN # - Business identification number. Personally, I'd be interviewing/finding an accountant/book-keeper and asking them. Odd are you'll need their services anyway.

That's all the help I can offer. This forum is home based day care so none of us will have commerical day care centers. Good luck.