Does a daycare receipt need a SIN in Canada?

If the care was provided by an individual (home daycare, nanny, babysitter), yes â the receipt must show that individual’s Social Insurance Number. Licensed centres operating as corporations issue receipts under the business name/address instead (a business number is good practice).

When should daycares issue tax receipts?

Best practice is annual receipts by the end of February for the prior year (matching the tax-slip rhythm parents expect), plus receipts on request. Many programs simply issue a receipt with every payment — also fine.

What must a child care receipt include?

Provider name and address (and SIN if an individual), the parent/payer name, the child’s name, the period of care, the amount actually paid, the date issued, and a signature for handwritten receipts. Reduced CWELCC fees are receipted at the amount the parent actually paid.

Do parents need to submit receipts with their tax return?

No â receipts aren’t filed with the return, but CRA routinely asks for them afterward. Parents must keep them six years; providers should keep copies just as long.

Daycare Tax Receipts in Canada (2026): What CRA Requires (SIN, Format, Timing)

Every February, daycare inboxes fill with the same request: "Can I get a receipt for taxes?" Here's exactly what that receipt needs, straight from the CRA's requirements for the child care expenses deduction — plus a template. (Educational, not tax advice.)

What must be on the receipt

Provider identity: your name and address. Individuals (home providers, nannies): your SIN is mandatory — parents literally cannot complete Form T778 without it. Incorporated centres use the corporate name/address (adding your business number is good practice).
Who paid: the parent/guardian name.
Who the care was for: the child’s name.
Period and amount: the dates of care and the amount actually paid in the calendar year (not billed — paid).
Date issued, and a signature if handwritten.

The template (copy, fill, done)

"Official receipt for income tax purposes — [Year]. Received from [Parent name] the sum of $[amount] for child care services provided to [Child name] from [start date] to [end date]. Provider: [Your name / business name], [address]. SIN/BN: [number]. Issued [date]. Signature: ______"

The questions that trip providers up

"I don't want to give out my SIN." Understood — but for individual providers it's required for the parent's claim. Issue receipts securely (sealed, or via a portal) rather than refusing; refusing puts your families in an impossible spot and invites CRA attention from their side.

Cash payments: receipt them identically. Unreceipted cash isn't a discount, it's unreported income — and the parent will often claim the expense anyway, naming you.

CWELCC-reduced fees: receipt what the parent actually paid (the reduced amount). The government portion isn't the parent's expense.

Multiple children / split custody: issue per-child amounts (one receipt itemizing per child is fine), and where parents pay separately, receipt each payer for what they actually paid — in shared custody both parents may have claims for their own paid amounts.

Keep copies — six years

Receipts substantiate your reported income just as they substantiate the parent's deduction; keep copies (digital is fine) for six years. If issuing receipts each February means an evening of spreadsheet archaeology, that's fixable: Mitten generates CRA-style annual receipts per family automatically from the year's actual payments — one click, every family, with your details pre-filled.

Run your daycare on Mitten — free to start

Mitten does everything in this guide — daily reports, photos, messaging, billing, even payroll prep — free for your first 5 children, then just $20/mo + $2 per child.

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Frequently asked questions

Does a daycare receipt need a SIN in Canada?: If the care was provided by an individual (home daycare, nanny, babysitter), yes â the receipt must show that individual’s Social Insurance Number. Licensed centres operating as corporations issue receipts under the business name/address instead (a business number is good practice).
When should daycares issue tax receipts?: Best practice is annual receipts by the end of February for the prior year (matching the tax-slip rhythm parents expect), plus receipts on request. Many programs simply issue a receipt with every payment — also fine.
What must a child care receipt include?: Provider name and address (and SIN if an individual), the parent/payer name, the child’s name, the period of care, the amount actually paid, the date issued, and a signature for handwritten receipts. Reduced CWELCC fees are receipted at the amount the parent actually paid.
Do parents need to submit receipts with their tax return?: No â receipts aren’t filed with the return, but CRA routinely asks for them afterward. Parents must keep them six years; providers should keep copies just as long.