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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 business, you should also know about municipal, provincial, territorial, and federal laws and regulations that could affect you.

Topics for Day care in your home

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.
Self-employed
How to determine if you are an employee or self-employed.		 Issuing receipts
 When and how you should issue receipts.
Your employees
Contributions and premiums you are responsible to deduct, remit and report.		 Keeping records
How to keep your business records.
Tax payments
As a self-employed person, you may have to pay your income tax by instalments.		 GST/HST
Most home day-care services are exempt from GST/HST.

Forms and publications

Related topics

Date Modified: 2007-01-02

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