Quote Originally Posted by BlueRose View Post
If you get audited and you have that you get paid for stats, vacation, sick days etc. the government can go after all your clients, past and present to collect the employer portion of cpp and ei. This is because if you charge for these you are no longer self employed, by are employed by your clients.
Just out of curiosity, has this happened to you you or someone you know? Because I don't believe it is true. Here's why.

http://www.cra-arc.gc.ca/E/pub/tg/p134/p134-15e.pdf

This booklet explains what the difference is between self-employed and employee.

It says:
The amount of control a parent has over your work decides whether you are a self-employed individual and whether you can deduct daycare expenses from your daycare income.
Generally, you are a self-employed individual if you control:
■ the number of hours you work;
■ the places and materials you use; and
■ the way you carry out your daycare duties.
You can claim daycare expenses on your income tax return if you report self-employment income earned from running a daycare.
Generally, you are an employee if the parent:
■ specifies the work to be done;
■ specifies the working hours; and
■ supervises your work.
As an employee, you cannot deduct daycare expenses.
It doesn't say anything about whether or not you can charge for closures.

Now, I know the rules in Que. can often be different from everywhere else, however, I cannot imagine if the CRA allows us in Quebec to do something, that it wouldn't be allowed in the rest of the country too. Because the CRA has to have the same rules that aply to everyone. Am I wrong?

I charge for all daycare closures, planned or not. I am not only allowed to charge for closures, it is expected and a protected right in our collective agreement. We even get paid the subsidy amount from the government when we are closed for the manditory 25 days/year. Even before the collective agreement, we were allowed to charge for closures, it just had to be written in the contract.

To the OP:
Whether or not you charge for stats, I think, has more to do with your area, and what the local parents are willing to pay for. There are places, (I have read on the forum) where that is simply a no-go and other places where it is the norm.