Daycare in your home

If you run a daycare 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 daycare business, you should also know about municipal, provincial, territorial, and federal laws and regulations that could affect you. You can get information from municipal offices, provincial or territorial ministries, or applicable Government of Canada departments and agencies. Often, local chambers of commerce and boards of trade will offer help to new businesses.

Forms and publications

• Guide RC4110, Employee or Self-employed?
• Guide RC4409, Keeping Records
• Guide T4002, Business and Professional Income
• Booklet P134, Using your Home for Daycare
• Form T2125, Statement of Business or Professional Activities

Related topics

• Government Partners