Please check with an accountant in your area that is familiar with daycare.

I took a daycare tax course (in Ottawa, ON) and I was told I could only claim items purchased one month prior to my start date. I don't recall if it was because I opened in Jan and I could only go back one month in the previous tax year...or if it was straight out one month before the opening date but I would strongly suggest getting a very firm answer before you purchase big ticket items!

This was my opening year so I haven't actually filed taxes yet to know how accurate this info was but it came from an accountant that does many, many home daycares every year for many years so I'd suspect it was fairly accurate.