Supplies

You can deduct the cost of:

• supplies, such as toys, books, and 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; and
• 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

• Booklet P134, Using Your Home for Daycare
• Form T2125, Statement of Business and Professional Activities