Okay.
One more question then. Are you going to be living in the house or just running the day care from it?
If YOU don't live there, you aren't an in-home day care because it's not in YOUR home.
You won't be able to claim expenses for heat, water, etc that are your business costs because it's not your home.
Also, be careful. CRA will likely consider you are an employee because not running day home from YOUR home. This mean your friend has to follow Labour Standards rules. The rules they apply to determine if you employee or self employed is location of work (not your home), hours of work (likely affected by care hour your friend need) etc.
This more complicated than you think.
Link to CRA self-employed or employee : http://www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-14e.pdf