Use the sample receipt from the Canada Revenue's web site
P134 - Using Your Home for Day Care
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.
Here is a sample receipt form to help you. You can use any format you want, but this sample shows the information we need.
Sample receipt form
Received from _______________________________________________
for caring for ____________________________________(name of child)
the sum of $ ________________________________________________
for the period from ____________________ to _____________________
Services provided by ______________________________(please print)
Address ___________________________________________________
Social insurance number ____________________________________
Signature ______________________________ Date _______________