@sandylynn-"maintenance/repairs" could be 100% writeoff if it pertains to daycare space only ie. painting or drywall repair/replacing gates/safety locks/replacing lightbulbs/fire alarm or fire extinguishers in daycare room/any damage or repairs done to daycare room/replacing broken blinds/I write off mulch around my climber, as it's for safety reasons/caulking/bee spray/winter shovel/ice melter/plumbing parts for daycare only bathroom etc. The other maintenance costs pertaining to your whole home will be based on a percent of your total home repairs. It depends on how many square feet you use for daycare versus home, and your operating hours, how many days a week you work etc. You can find the calculation on the CRA website.