yes 2angels you can claim all courses, training and such at 100%. Check the DNA under education. When I was licensed we used to travel all over Ontario for the annual Home Child Care Conferences and I was even able to write off 50% of my meals. Keep all of your receipts. I even keep the receipts for my own child's toys, when they end up mine in the daycare I sell it to myself. Anything for the daycare is an expense. I think of it as a separate entity - if it goes in the playroom it's 100%