The only thing I do not put on their 'childcare tax receipt' is LATE PAYMENT FEES aka their fees were due on Friday and they forgot so I charged them a late fee of $10/day or BANKING FEES if they were to have an NSF cheque because those are not 'childcare related' expenses for them but rather poor budgeting expenses and therefore not a tax deduction

I do however claim both those as 'income' because they did pay it too me .... any NSF charge also goes under my own banking expenses so it would cancel each other out at least.