I am not offering professional advice to anyone obviously. My point about the receipts was simply that it didn't matter how many copies were given out. For the record, my sister has been audited every year for the past 6 years as she works here and overseas. She uses her cancelled cheques as proof of daycare payment. She provides the contact details of her babysitter (she uses an occasional sitter) and the cheque stubs to the auditor. I presume they are then matched with
what the provider has claimed. I was simply mentioning the lack of receipts as a side comment about providers that don't give them and that it is possible for parents to still claim.