My one advantage is because of my other felt business I do have the receipts in three month packages so nicer to only deal with 3 months at a time. I have to do this so that I can determine the HST I have to submit to the governement for my felt - before anyone panics no we do not collect or remit HST on daycare but I do collect it on my felt orders and have to send them a cheque every 3 months.