I have been told things like that are considered shared and that 50-50 is reasonable considering it is available to both during the day and no one plays with it at night anyways. Also once your own child outgrows the item such as toys from a couple years ago that are now totally daycare you can also then claim the additional 50% making it belong to the daycare now instead of family.

A large item such as a playhouse - anything long term or expensive basically is supposed to be put down under capital cost allowance where you write off an amount per year. A playhouse might come under that catagory because of cost and how long it is expected to be in use.