Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

Day care in your home

If you run a day-care business in your home, you may be able to deduct business expenses from the income you report on your income tax return.

If you are thinking of setting up a day care in your home, you should also know the municipal, provincial, territorial, and federal laws and regulations.

Topics for Day care in your home
Self-employed
How to determine if you are an employee or self-employed
Keeping records
How to keep your books and records
Issuing receipts
When and how you should issue receipts
Income
Reporting your income. Determining your fiscal period. Using the accrual method of accounting
Expenses
What expenses you can deduct and how you can deduct them
Hiring employees
What to do if you hire an employee
Tax payments
As a self-employed person, you may have to pay your income tax by instalments

Forms and publications



More Ways to Serve You!

Date modified:
2005-11-21
Top of page
Top of page
Important notices