Daycare gave me a receipt for all 3 children together. Do I list this as one lump sum expense, or separate for each child?

As per CRA (Canada Revenue Agency),

If a person has more than one child in your care, you have to issue a separate receipt for each child.

For full information view link below:

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/daycare-your-home/issuing-rec...

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