I never take the children anywhere that costs me money. There are lots of parks and the library and Childreach's playroom. However, I'm close to a park that has festivals all summer and I've asked parents to pitch in $10 toward rides and I pitch in $10 per child once a summer. There are no receipts so I hope the CRA doesn't tell me someday that my note on that expense is not allowed. Also, I don't have a vehicle so we go everywhere by city bus.