As found in our TurboTax article Filing a Tax Return for Your In-Home Daycare: Your daycare income is the money you receive from your clients, but can also include any grants you receive. However, if you received a grant and made a capital purchase with some of the money, you may not have to claim that portion of the grant as income.
For more information please see this Canada Revenue Agency (CRA) information:
Reporting your income
Capital cost allowance for your daycare
Thank you for using TurboTax.