I had low income my first few years as well due to start up costs . One year I was only open about 2 months, and I was allowed to carry over expenses the following year that were under the "% use of home expenses" such as all utilities/mortgage interest/internet etc. The carry over was allowed because I was operating at a loss on the previous year, and those expenses didn't get used on the previous year's tax filing. You can not carry over things that are 100% business writeoffs like toys/art supplies/food etc.
The capital cost allowances can be carried over at a specific percent writoff each year, if it was an item that cost over $500(ie. play structure/car/computer/expensive stroller etc) Each CCA has a different % of write off per year, depending on what kind of expense it was(ie computer relates to office equipment , climber is play equipment etc) Your accountant should be able to tell you about all of this.
I didn't have to pay CPP until about year 3, but it depends on income versus expenses, so will vary for each provider.
I make sure all of my expenses for business and personal have been subtotaled before I hand it over to the accountant, because I don't want any added expenses. I pay about $450 for tax prep, which includes one business return for me, and 2 personal returns for my husband and myself, and efiling for it all. I am in the Greater Toronto Area in Ontario, so I don't know if these expenses vary from bigger cities to smaller towns.