Issuing receipts

As someone who runs a home day care, you will be expected to issue receipts to the parents of the children in your care. You should do this as soon as possible to give them time to file their income tax returns.

You can use any format you want, but this sample receipt shows the information we need for income tax purposes.

Note
If you provide day care and supervision in your home to children 14 years of age or under for periods of usually less than 24 hours per day, the day-care service you provide is exempt from GST/HST. This means that you do not have to add GST/HST to the amount you charge the parents of the children in your care.

Related Topics

• Sole proprietor (self-employed) (GST/HST)