I am a new mom to an almost 5 month old and I am seriously looking into opening an unlicensed day home in Lethbridge Alberta with a good friend of mine who is a new mom to a now 7 month old. I think the two of us together would make a great team to run a day home. We have no idea on how to go about it. Any help would be great.

Do we need a business license?
can we claim any of the food on our taxes?
are we paying into taxes?
is a day home something people do as a team?

any additional information anyone can give me please feel free to give.