http://www.cra-arc.gc.ca/E/pub/tg/p1....html#P98_5077
The CRA booklet for a daycare business. It doesn't specifically talk about internet and cable, but it does say other reasonable expenses will be allowed. If you are claiming the portion that is used for the daycare, it would likely be allowed. If you think a 1/2 hour of t.v. per day, 5 days/ week, that's about 1.5% of the total cable bill. I imagine you could do the same with internet. I'm glad you brought that up, though, I never considered claiming the internet cost, as I know you can't claim the phone unless it is a separate business line. My phone and internet are all in the one bill and the individual cost is not broken down.