Education Act

ONTARIO REGULATION 299/26

CALCULATION OF FEES FOR PUPILS FOR THE 2026-2027 SCHOOL BOARD FISCAL YEAR

Consolidation Period:  From August 31, 2026 to the e-Laws currency date.

No amendments.

This is the English version of a bilingual regulation.

CONTENTS

 

Interpretation

1. (1) In this Regulation,

“continuing education ADE of other pupils of a board” means the continuing education average daily enrolment of other pupils determined for the board under Part XII of the grant regulation; (“effectif quotidien moyen de l’éducation permanente pour les autres élèves d’un conseil”)

“continuing education class or course” has the same meaning as in Part XII of the grant regulation; (“classe ou cours d’éducation permanente”)

“day school ADE of elementary school pupils of a board” means the average daily enrolment of elementary school pupils determined for the board under Part XII of the grant regulation; (“effectif quotidien moyen des écoles de jour pour les élèves de l’élémentaire d’un conseil”)

“day school ADE of other pupils of a board” means the average daily enrolment of other pupils determined for the board under Part XII of the grant regulation; (“effectif quotidien moyen des écoles de jour pour les autres élèves d’un conseil”)

“day school ADE of pupils of a board” means the average daily enrolment of pupils determined for the board under Part XII of the grant regulation; (“effectif quotidien moyen des écoles de jour pour les élèves d’un conseil”)

“day school ADE of secondary school pupils of a board” means the average daily enrolment of secondary school pupils determined for the board under Part XII of the grant regulation; (“effectif quotidien moyen des écoles de jour pour les élèves du secondaire d’un conseil”)

“day school program” does not include continuing education or summer school classes or courses; (“programme d’école de jour”)

“elementary school pupil” means a pupil who is enrolled in any of junior kindergarten, kindergarten and grades 1 to 8; (“élève de l’élémentaire”)

“grant regulation” means Ontario Regulation 298/26 (Core Education Funding — Legislative Grants for the 2026-2027 School Board Fiscal Year) made under the Act; (“règlement sur les subventions”)

“isolate board” means a school authority other than a section 68 board; (“conseil isolé”)

“online or remote learning” means a method of instruction that relies on communication between pupils and teachers through the internet or any other means and does not require pupils to attend school in person; (“apprentissage en ligne ou à distance”)

“P.A.C.”, for a pupil, means the pupil accommodation charge for a pupil as determined under subsections (4) and (5); (“frais de pension”)

“secondary school pupil” means a pupil who is enrolled in any of grades 9 to 12; (“élève du secondaire”)

“section 68 board” means a board established under section 68 of the Act; (“conseil créé en vertu de l’article 68”)

“summer school ADE of other pupils of a board” means the summer school average daily enrolment of other pupils determined for the board under Part XII of the grant regulation; (“effectif quotidien moyen des cours d’été pour les autres élèves d’un conseil”)

“summer school class or course” has the same meaning as in Part XII of the grant regulation. (“classe ou cours d’été”)

(2) For the purposes of this Regulation, a pupil is considered to be a pupil of a board if they are a pupil of the board for the purposes of the grant regulation.

(3) Any fiscal year referred to in this Regulation is from September 1 to August 31.

(4) The pupil accommodation charge for a pupil is $141 in the case of an elementary school pupil or $282 in the case of a secondary school pupil.

(5) Despite subsection (4), if a board has entered into an agreement under subsection 188 (3) of the Act that provides for a payment by the Crown in right of Canada to provide classroom accommodation for a specified number of pupils, the pupil accommodation charge for each pupil accommodated as a result of the agreement is zero.

Application

2. (1) This Regulation applies to boards for the 2026-2027 fiscal year.

(2) If, as of September 1, 2027, no regulation has been made under subsection 11 (3) of the Act in respect of the 2027-2028 fiscal year, this Regulation applies to boards for that fiscal year, with necessary modifications.

(3) On the day a regulation made under subsection 11 (3) of the Act in respect of the 2027-2028 fiscal year comes into force, this Regulation ceases to apply in respect of that fiscal year.

Education for First Nation pupils

3. (1) This section applies in respect of a pupil who is enrolled in a day school program in a school operated by a district school board or an isolate board if a fee in respect of the pupil is receivable by the board from,

(a) the Crown in right of Canada; or

(b) a band, the council of a band or an education authority where the band, council of a band or education authority is authorized by the Crown in right of Canada to provide education for Indians.

(2) The fee in respect of the pupil is calculated by multiplying the day school ADE of the pupil by the base fee for the board as set out in,

(a) Column 2 of Table 1, in the case of a pupil who is an elementary school pupil enrolled in a school operated by a district school board;

(b) Column 3 of Table 1, in the case of a pupil who is a secondary school pupil enrolled in a school operated by a district school board; or

(c) Column 2 of Table 2, in the case of a pupil who is enrolled in a school operated by an isolate board.

(3) For the purposes of subsection (2), the day school ADE of a pupil referred to in that subsection is the day school ADE of other pupils of the board, calculated as if the pupil were the board’s only pupil.

(4) If a party from whom a fee is payable requests, or if the board recommends and that party agrees, that the board provide an educational program, service or equipment for a pupil described in subsection (1) under an agreement that was entered into on or before August 31, 2019 under subsection 188 (1) of the Act, as that subsection read on August 31, 2019, the fee in respect of the pupil may be increased as follows:

1. If the board does not receive any funding for the program, service or equipment in the base fee determined for the pupil, the fee may be increased by an amount equal to the cost of the program, service or equipment.

2. If the board receives partial funding for the program, service or equipment in the base fee determined for the pupil, the fee may be increased by an amount equal to the cost of the program, service or equipment that exceeds the amount received in the base fee.

(5) For the purposes of subsection (4), if the board providing the educational program, service or equipment and the party from whom the fee is receivable cannot agree on the amount by which the fee is to be increased, the amount shall be determined by three arbitrators, appointed as follows:

1. One arbitrator appointed by the board.

2. One arbitrator appointed by the party from whom the fee is receivable.

3. One arbitrator appointed by the arbitrators appointed under paragraphs 1 and 2.

(6) The decision of the arbitrators or a majority of them is final and binding on the board and on the party from whom the fee is receivable.

(7) If the board has entered into an agreement under subsection 188 (1.7) of the Act with an entity referred to in paragraph 1 of subsection 188 (1) of the Act, and the board agrees to provide supports and services prescribed under section 8 of Ontario Regulation 261/19 (Reciprocal Education Approach) made under the Act, the fee may be increased by an amount that is set out in the agreement.

(8) This section does not apply in respect of a pupil to whom subsection 49 (6) of the Act applies.

Fees, residing in Ontario

4. (1) This section applies in respect of the following pupils:

1. A pupil described in subsection 46 (2) of the Act who,

i. is enrolled in a day school program in a school of a district school board or an isolate board, and

ii. resides in a school section, separate school zone or secondary school district in which the pupil’s parent or guardian resides, on land that is exempt from taxation for the purposes of any board.

2. A pupil described in subsection 49 (5) of the Act who,

i. is not a pupil described in clause (a) of the definition of “other pupil” in Part XII of the grant regulation,

ii. is enrolled in a day school program in a school of a district school board or an isolate board, and

iii. resides on a reserve, within the meaning of the Indian Act (Canada), on which the pupil’s parent or guardian resides.

(2) The fee that a board shall charge in respect of a pupil described in subsection (1) to the parent or guardian is $40 for each month or part of a month the pupil is enrolled in a school of the board.

(3) A board charging a parent or guardian a fee of $40 for any month or part of a month under subsection (2) in respect of a pupil described in subsection (1) who is enrolled in a school of the board shall not charge the parent or guardian any fee under subsection (2) for the same month or part of a month in respect of another pupil described in subsection (1) who is enrolled in a school of the board.

(4) This section does not apply in respect of a pupil to whom subsection 49 (6) of the Act applies.

Fees, not residing in Ontario

5. (1) The fee in respect of a pupil referred to in subsection (2) who is enrolled in a day school program in a school of a district school board or an isolate board is an amount determined by the board that does not exceed the maximum fee determined under subsection (4) or (5).

(2) This section applies in respect of a pupil whose parent or guardian does not reside in Ontario and,

(a) who was not a pupil for the purposes of Ontario Regulation 190/25 (Core Education Funding — Legislative Grants for the 2025-2026 School Board Fiscal Year) made under the Act of a board for the purposes of the grant regulation and is attending school this fiscal year in person; or

(b) who is a Canadian citizen or permanent resident within the meaning of the Immigration and Refugee Protection Act (Canada) and is attending school this fiscal year solely through online or remote learning.

(3) This section does not apply in respect of a pupil to whom subsection 49 (6) of the Act applies.

(4) Except as is provided in subsection (5), the maximum fee is the amount calculated as follows:

1. Take the amount calculated under subsection (6) in respect of the pupil.

2. Multiply the amount obtained under paragraph 1 by 0.1.

3. Multiply the result obtained under paragraph 2 by the number of months or partial months during which the pupil is enrolled in a school of the board.

(5) If a party from whom a fee is payable requests, or if the board recommends and that party agrees, that the board provide an educational program, service or equipment for a pupil described in subsection (1), the fee in respect of the pupil may be increased as follows:

1. If the board does not receive any funding for the program, service or equipment in the base fee determined for the pupil, the fee may be increased by an amount equal to the cost of the program, service or equipment.

2. If the board receives partial funding for the program, service or equipment in the base fee determined for the pupil, the fee may be increased by an amount equal to the cost of the program, service or equipment that exceeds the amount received in the base fee.

(6) The amount referred to in paragraph 1 of subsection (4) in respect of the pupil is calculated by multiplying the day school ADE of the pupil by the sum of the P.A.C. for the pupil and the base fee for the board as set out in,

(a) Column 2 of Table 1, in the case of a pupil who is an elementary school pupil enrolled in a school operated by a district school board;

(b) Column 3 of Table 1, in the case of a pupil who is a secondary school pupil enrolled in a school operated by a district school board; or

(c) Column 2 of Table 2, in the case of a pupil who is enrolled in a school operated by an isolate board.

(7) The day school ADE of a pupil referred to in subsection (6) is the day school ADE of other pupils of the board, calculated as if the pupil were the board’s only pupil.

Fees, non-resident

6. (1) The fee in respect of a pupil referred to in subsection (2) who is enrolled in a day school program in a school of a district school board or an isolate board is the amount determined in accordance with a fees policy developed for the purposes of this section by the board that operates the school in which the pupil is enrolled.

(2) This section applies in respect of a pupil whose parent or guardian is not a Canadian citizen or permanent resident within the meaning of the Immigration and Refugee Protection Act (Canada) and,

(a) who does not reside in Ontario; and

(b) who is attending school this fiscal year solely through online or remote learning.

(3) This section does not apply in respect of a pupil to whom subsection 49 (6) of the Act applies.

(4) A board’s fee policy must not authorize a fee in respect of an elementary school pupil that is less than the amount that would be calculated under subsection 5 (6) in respect of an elementary school pupil, if that subsection had applied to the pupil.

(5) A board’s fee policy must not authorize a fee in respect of a secondary school pupil that is less than the amount that would be calculated under subsection 5 (6) in respect of a secondary school pupil, if that subsection had applied to the pupil.

Fees, s. 68 boards

7. (1) The fee in respect of a pupil who is enrolled in a day school program in a school operated by a section 68 board and whose parent or guardian does not reside in Ontario is the amount determined as follows:

1. Take the expenditure of the board for the fiscal year that is acceptable to the Minister for grant purposes, excluding,

i. expenditures for debt charges,

ii. expenditures for the purchase of capital assets, as determined under the grant regulation, and

iii. expenditures for the restoration of destroyed or damaged capital assets, as determined under the grant regulation.

2. Deduct the revenue of the board for the fiscal year from,

i. any organization on whose property a school of the board is located, and

ii. refunds of expenditure of the kind described in subparagraph 1 i, ii or iii.

3. Determine the number of pupil days for the period from September 1, 2026 to August 31, 2027 by adding, for each instructional day in that period, the number of pupils enrolled in schools of the board who receive instruction on that day.

4. Divide the amount obtained under paragraph 2 by the total number of pupil days determined under paragraph 3.

5. Multiply the result obtained under paragraph 4 by the number of instructional days for which the pupil is enrolled in a school of the board during the same period.

(2) This section does not apply to a pupil to whom subsection 49 (6) of the Act applies.

Fees, pupils to whom s. 49 (6) of the Act applies

8. (1) The fee in respect of a pupil who is enrolled in a day school program and to whom subsection 49 (6) of the Act applies is the amount determined in accordance with a fees policy developed for the purposes of this section by the board that operates the school in which the pupil is enrolled.

(2) A board’s fee policy must not authorize a fee in respect of an elementary school pupil that is less than the amount that would be calculated under subsection 5 (6) in respect of an elementary school pupil, if that subsection had applied to the pupil and subsection 49 (6) of the Act had not applied to the pupil.

(3) A board’s fee policy must not authorize a fee in respect of a secondary school pupil that is less than the amount that would be calculated under subsection 5 (6) in respect of a secondary school pupil, if that subsection had applied to the pupil and subsection 49 (6) of the Act had not applied to the pupil.

Fees, summer school and continuing education

9. (1) The fee in respect of a pupil to whom subsection 49 (6) of the Act applies and who is enrolled in a summer school or continuing education class or course provided by a district school board or an isolate board is the amount determined by the board.

(2) The fee referred to in subsection (1) in respect of a pupil enrolled in a continuing education class or course of the board shall not be less than the fee determined by applying paragraphs 1 to 3 of subsection (4).

(3) The fee referred to in subsection (1) in respect of a pupil enrolled in a summer school class or course of the board shall not be less than the fee determined by applying paragraphs 1 to 3 of subsection (6).

(4) The fee in respect of a pupil described in clause (a) or (c) of the definition of “other pupil” in Part XII of the grant regulation who is enrolled in a continuing education class or course provided by a district school board or an isolate board is such amount as may be agreed on by the board and the party from whom the fee is receivable or, in the absence of an agreement, the amount determined as follows:

1. Estimate the expenses of the board in the fiscal year for continuing education classes or courses.

2. Divide the amount estimated under paragraph 1 by the continuing education ADE of all pupils of the board.

3. Multiply the result obtained under paragraph 2 by the continuing education ADE of the pupil.

(5) For the purposes of subsection (4),

(a) the continuing education ADE of all pupils of a board is the sum of the average daily enrolments determined for the board under sections 221 and 222 of the grant regulation;

(b) the continuing education ADE of a pupil is the continuing education ADE of other pupils of the board, calculated as if the pupil were the board’s only pupil; and

(c) the continuing education ADE of all pupils of a board is determined using an estimate of the variables referred to in section 221 of the grant regulation.

(6) The fee in respect of a pupil described in clause (a) or (c) of the definition of “other pupil” in Part XII of the grant regulation who is enrolled in a summer school class or course provided by a district school board or an isolate board is such amount as may be agreed on by the board and the party from whom the fee is receivable or, in the absence of an agreement, the amount determined as follows:

1. Estimate the expenses of the board in the fiscal year for summer school classes or courses.

2. Divide the amount estimated under paragraph 1 by the summer school ADE of all pupils of the board.

3. Multiply the result obtained under paragraph 2 by the summer school ADE of the pupil.

(7) For the purposes of subsection (6),

(a) the summer school ADE of all pupils of a board is the sum of the average daily enrolments determined for the board under sections 225 and 226 of the grant regulation;

(b) the summer school ADE of a pupil is the summer school ADE of other pupils of the board, calculated as if the pupil were the board’s only pupil; and

(c) the summer school ADE is determined by using an estimate of the variables referred to in section 225 of the grant regulation.

(8) An estimate referred to in this section is an estimate that is required to be submitted under subsection 232 (6) of the Act.

No fee between boards

10. No fee is payable under this Regulation by one board to another board.

11. Omitted (provides for coming into force of provisions of this Regulation).

TABLE 1
DISTRICT SCHOOL BOARD BASE FEES

Item	Column 1 Name of board	Column 2 Elementary school pupil base fee, in dollars	Column 3 Secondary school pupil base fee, in dollars
1.	Algoma District School Board	15,784	17,479
2.	Algonquin and Lakeshore Catholic District School Board	13,886	13,528
3.	Avon Maitland District School Board	13,729	14,670
4.	Bluewater District School Board	13,336	13,365
5.	Brant Haldimand Norfolk Catholic District School Board	13,221	13,140
6.	Bruce-Grey Catholic District School Board	14,611	14,714
7.	Catholic District School Board of Eastern Ontario	13,648	13,996
8.	Conseil des écoles publiques de l’Est de l’Ontario	16,003	17,396
9.	Conseil scolaire catholique MonAvenir	16,255	17,571
10.	Conseil scolaire catholique Providence	16,837	20,298
11.	Conseil scolaire de district catholique de l’Est ontarien	15,681	17,508
12.	Conseil scolaire de district catholique des Aurores boréales	34,419	45,234
13.	Conseil scolaire de district catholique des Grandes Rivières	19,779	25,136
14.	Conseil scolaire de district catholique du Centre-Est de l’Ontario	14,992	15,603
15.	Conseil scolaire de district catholique du Nouvel-Ontario	19,059	24,269
16.	Conseil scolaire de district catholique Franco-Nord	21,202	23,781
17.	Conseil scolaire public du Grand Nord de l’Ontario	23,545	35,161
18.	Conseil scolaire public du Nord-Est de l’Ontario	22,558	42,011
19.	Conseil scolaire Viamonde	16,413	20,493
20.	District School Board of Niagara	13,023	13,093
21.	District School Board Ontario North East	16,877	18,154
22.	Dufferin-Peel Catholic District School Board	13,156	12,808
23.	Durham Catholic District School Board	12,599	12,630
24.	Durham District School Board	12,601	12,644
25.	Grand Erie District School Board	13,104	13,344
26.	Greater Essex County District School Board	13,596	13,626
27.	Halton Catholic District School Board	12,621	12,291
28.	Halton District School Board	12,829	12,790
29.	Hamilton-Wentworth Catholic District School Board	13,170	12,914
30.	Hamilton-Wentworth District School Board	13,131	13,126
31.	Hastings and Prince Edward District School Board	14,016	14,112
32.	Huron Perth Catholic District School Board	14,978	14,942
33.	Huron-Superior Catholic District School Board	17,714	17,919
34.	Kawartha Pine Ridge District School Board	12,971	13,039
35.	Keewatin-Patricia District School Board	19,481	20,941
36.	Kenora Catholic District School Board	22,235	21,739
37.	Lakehead District School Board	15,067	14,643
38.	Lambton Kent District School Board	13,643	13,620
39.	Limestone District School Board	13,503	14,081
40.	London District Catholic School Board	12,585	12,835
41.	Near North District School Board	15,366	15,575
42.	Niagara Catholic District School Board	12,906	12,703
43.	Nipissing-Parry Sound Catholic District School Board	16,490	15,810
44.	Northeastern Catholic District School Board	19,546	20,446
45.	Northwest Catholic District School Board	23,484	0
46.	Ottawa-Carleton District School Board	13,440	13,251
47.	Ottawa Catholic District School Board	13,062	12,927
48.	Peel District School Board	13,266	13,126
49.	Peterborough Victoria Northumberland and Clarington Catholic District School Board	12,902	12,928
50.	Rainbow District School Board	14,513	14,630
51.	Rainy River District School Board	21,167	24,581
52.	Renfrew County Catholic District School Board	15,820	15,465
53.	Renfrew County District School Board	14,810	15,682
54.	Simcoe County District School Board	12,643	12,715
55.	Simcoe Muskoka Catholic District School Board	12,764	13,011
56.	St. Clair Catholic District School Board	13,709	13,267
57.	Sudbury Catholic District School Board	14,938	15,125
58.	Superior-Greenstone District School Board	29,262	36,291
59.	Superior North Catholic District School Board	31,871	0
60.	Thames Valley District School Board	12,999	13,310
61.	Thunder Bay Catholic District School Board	15,952	15615
62.	Toronto Catholic District School Board	13,620	13,722
63.	Toronto District School Board	13,971	13,742
64.	Trillium Lakelands District School Board	13,541	13,556
65.	Upper Canada District School Board	13,452	14,234
66.	Upper Grand District School Board	13,341	13,054
67.	Waterloo Catholic District School Board	12,832	12,788
68.	Waterloo Region District School Board	13,027	12,726
69.	Wellington Catholic District School Board	13,338	13,503
70.	Windsor-Essex Catholic District School Board	12,892	12,955
71.	York Catholic District School Board	13,013	12,584
72.	York Region District School Board	13,199	13,119

 

Table 2
ISOLATE BOARD BASE FEES

Item	Column 1 Name of board	Column 2 Pupil base fee, in dollars
1.	James Bay Lowlands Secondary School Board	35,195
2.	Moose Factory Island District School Area Board	26,242
3.	Moosonee District School Area	28,818
4.	Protestant Separate School Board of the Town of Penetanguishene	17,230