A lot of those "suggestions" did come from the audits but they were in my opinion just to make the auditor's job easier - certainly not mine. Home phone I knew about as it says that right in the cra daycare leaflet. You can claim your cell phone though. I put cable, internet, cell phone into my business use of home calculation with the idea they are available to the daycare during daycare hours and family during family time.

Driving log book I knew about but then I don't take kids out in a vehicle. My daughter has to do it for her job too since she drives from client to client.

I really don't like it when any organization says you have to do something a certain way cause all the book says is be reasonable. And in our business with the ages it would mean creating three menus - infant/toddler/preschooler at least and then complicated if you feed your own kids too at the same time with daycare.

I have done meals several ways and it basically came close to being the same either way so I take the easy way out - even easier now cause it comes out to 50% fo cost since own kids are out of the house. I do the 2 snacks = meal and 2 kid meals = 1 adult meal then figure out for the average week. I stopped basing it on attendance since a sick kid just means more waste since food is already thawed out or based on size of tin as in you can't buy half a box of KD even if you are only serving 3 kids not 4.