https://www.pxw1.snb.ca/snb9000/prod...001P760003&l=e

http://www.canlii.org/en/nb/laws/reg...reg-83-85.html

you can browse those two links, and also the gov of canada one: http://www.cra-arc.gc.ca/tx/bsnss/tp.../menu-eng.html

It may be the same in NB as ON, but we can operate a private home daycare and not need to be licensed, therefore, there are no actual 'fire codes, or policies'.

Hope some of this helps!
In my first year of doing daycare, I cleaned up pretty good as all of my start up expenses were eligible to be claimed. toys, cots, playpens, boosters etc. A tax advisor should be able to help you with that question as it varies how much you will be making, RSP contributions etc.

We are allowed 5 children NOT including our own. If NB counts the number of kids within your allotment, the I dont see why they would not be able to stay with your mom while you take the max number of paying children. Just make sure that they are never present when you are full with daycare kids, that would put you over, EVEN If you mother stays with them at your house. Know what I mean?

There are NO educational requirements when you are running a PRIVATE daycare out of your home. CPR, first Aid, and ECE are nice to show parents,along with references but certainly not a requirement.