First receipts to be issued. Help!

[kindertime]

From the CRA, this booklet has a sample of what needs to be in a receipt. One receipt for all money paid to you is all you need. I would separate the children and list their individual costs and then the total. The receipt should be for the parent who paid you, but if you're not sure, you could write both parent's names on it. I make my own receipts on special paper that comes in the 3 colors so I can make duplicates and give the parents two copies. But since e-filing came in, I don't know if that's even necessary anymore.

http://www.cra-arc.gc.ca/E/pub/tg/p134/README.html