Bright Sparks - the children come with me to purchase our flowers, herbs and vegetables and help plant them too. It's a daycare activity. We also use things from the garden for crafts. In addition, when we have summer birthdays, I use flowers to decorate the cakes. These are totally above board daycare costs. I never write stuff off that's questionable. I use everything the accountant tells me I can write off and can back it up with my plans within the daycare.
With stuff for my kids, that's a thing of the past now as they're teens. But when they were young, their toys were used by kids as well because they had little friends in the group. When a bit older, I did write off a few games as one boy in my care was older and best friends with my boys. They played the games alot. I figure it counts.
The guy I use is an accountant. I can only use him as the others aren't qualified. I also like that they deal with CRA if anything crops up.
When I say you can write everything off, I assume it's inherent that it's a portion. Nothing is 100%, but if it's used in any way for the daycare, I claim it.