So my kids ages would be 1.5years old for full days, a 5 and 7 year old for before and after school care. The friend of ours has a 2 year old that stays home, a 5 year old and 8 year old. So it would be 6 kids total but seeing that her eldest is above 6, I believe we are under the new limits, correct? Going by the typical rate of 40/day and 20/day(before and after), I think I would willing to pay 35/day and 15/day without receipt. Putting aside all the fraud, illegal. blah blah blah....Not sure if at tax time would benefit me more to pay regular rate with receipt or lower rate without receipt.