Ok so you started your business in January 2012 ~ while your husband was wrong in your not needing to provide them at all you are not in trouble yet by not having given out receipts

Yes you have to provide a reciept but it does not say how OFTEN you have to just that you have to ~ technically you only have to provide an ANNUAL receipt and like all business you have until February 28, 2013 to issue the childcare tax receipt for 2012 to any family you served during that year ... so you will not be getting a fine or anything

Besides IMO it is much easier for everyone to just do ANNUAL one than to have to do them weekly cause than clients do not have to keep track of 52 receipts and well saves you time and paper in printing out so many and not having to give duplicates if they 'loose them' and so forth

So first you need figure out a way to track your income ~ I use an Excel worksheet for mine but you can use a manual manner such as a accounting book or even a calendar. You can start from the beginning by recording each family you've had in care so far, when they started care and how much they paid you daily or weekly or biweekly or however you charge and than moving forward you keep a running tally of this ~ this is what you use to create your 'receipt' at the end of the year by adding up each persons 'amounts received' for that year ... great thing about Excel is you can make it add for you so no math required

As for your expenses ~ start saving ALL your receipts for the household expenses .... this is so you can show how much you spend on groceries in total and how much of that was 'daycare' related you also want to save all your 'vehicle expenses' cause you can write off a portion of your vehicle for 'business' , save all your BILLS such as hydro, gas, water, mortgage interest, property tax and so forth you can write off a % of that as well.

Here is a list of what I 'save' receipts for as reasonable expenses for the daycare
Food & Kitchen Supplies ... I save ALL my receipts as proof I fed my family in addition to the daycare
Toys & Equipment
Craft Supplies
Field Trips & Outings
Gifts & Seasonal Celebrations
Office Expenses
Advertising & Website
Business Name Registration
Daycare Maintenance & Repairs
Professional Development
Interest on Line of Credit for Business
Interest on Credit card for business
Vehicle Expenses = gas receipts, oil changes and other maintenance, registration, insurance, etc
Business Liability Insurance
% Home Owners Insurance
% of annual Mortgage Interest
% of annual Property Tax
% of annual Gas bill total
% of annual Reliance Bill
% of annual Hydro bill total
Phone ~ you can write off any 'additions' to your landline such as call answer, display, forward but NOT the landline itself unless you have a 'business number' different than your home phone
Cellphone ~ if you purchased a phone specific for BUSINESS you can write that off 100% but be careful not to use it for personal use in an audit they can and will check your phone records! Otherwise you can write off the 'business use of it' ... aka a small %
Internet ~ this is a grey area of argument ... IMO if you need access to Internet for your business website page and advertizing it is reasonable to write off a % of your Internet specially since you may incur additional costs uploading images and so forth using up bandwidth and so forth
Cable ~ again like your phone line you cannot write off your basic cable because that is a personal expense for the family and sharing it for business does not cost 'extra' but if you purchased 'additional childcare related channels' for use with the daycare you could write that off ~ like the Disney channel or something.

If you did not 'save' your PAST receipts from January to now hopefully you paid by debit so you can print out your bank statements and 'circle' all the grocery expenses to get that 'proof' of groceries for that time frame than just do a guesstimate based on a reasonable equation of how much was 'daycare related' verses personal use based on menus served and so forth.

hope that helps ease your mind a bit