I give a generic contract and the policy handbook after arranging to meet - before interview. Gives them time to read it all properly.

Then, if I want them and they want the space, I take an enrollment fee and issue a receipt for that with SIN number and all the information that would be on a tax receipt. And I require a signed contract which is based on the generic one they have seen but with their details, child's name, parents name and address, days registered for care, any special agreements, which has to be signed before I'll hold the space. Once I have the signed contract, I add my signature and immediately issue them with a copy. I keep the original.

I also have a private FB group for current clients where the handbook and any public health guidelines and pertinent information is always available.

The of course, tax receipts every year by mid-January but if someone leaves my care during the year (aging out for school Sept etc.), then they get their receipt on their last day since they pay in advance and all funds would have been received.