You can deduct the cost of the following:

• supplies, such as toys, books as well as arts and crafts items that the children in your daycare use
• household supplies that the children in your daycare use, such as blankets, towels, toothbrushes, diapers, and shampoo
• food you buy to feed the children in your daycare

Report the total expenses for supplies and food on line 8811 of Form T2125, Statement of Business and Professional Activities.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income