I think mickyc is right. You can't claim it solely as a daycare expense because it is your private residence and is used after business hours too. I would say it comes under home renos so a portion gets written off. Now anything that is ONLY used for daycare then that is a total right off. The up keep of the garden goes into household supplies...same section is cleaning and paper products. A portion of my fertilizer, gas for lawn mower etc etc gets written off just like hydro and gas. It is a necessary cost for daycare but not just for daycare either.