You can write off almost EVERYTHING. ALSO if he's worried about the start up costs, you could apply for a small business grant through leadership grants if you're in Ontario. If you do it right, organize you're money properly, get the right amount of clients and are good with your money, you could make more than you did at the center. That is, if you're private. If you're with an agency, I'm not sure. I know for me, what i charge and with 3 kids, I can make 15,000 more a year than I did before I had my son - and that's after taxes and expenses....

Go to the Revenue Canada website, it has all the things you can deduct on your taxes. When my husband read the list, he got all excited. Now, he can't wait until next tax season haha