I'm not saying it's right it wrong, just that is what it says online. I've had siblings in the past and I never knew they needed to be separate so I only gave one receipt too. Thankfully I wasn't audited!
It says to put SIN on as well but I have spoke to my accountant about this and I don't write it on the receipts. Accountants might give different advice which is why I suggested the OP should speak to hers because if she's ever audited it will be the accountant helping her with the process (at least they should be!)
I don't give my SIN number out. If it turns out they get audited and need it, I will give it at that time.
Always ensure that your child receives quality care by taking the time to investigate the provider and by asking for references! We simply cannot verify the claims of every daycare provider.
Updates
We expect providers to keep their listing and available openings up-to-date. However, to prevent oversights, openings expire after 45 days.