ontario regulation 390/25

made under the

Child Care and Early Years Act, 2014

Made: December 11, 2025
Filed: December 18, 2025
Published on e-Laws: December 19, 2025
Published in The Ontario Gazette: January 3, 2026

Amending O. Reg. 138/15

(FUNDING, COST SHARING AND FINANCIAL ASSISTANCE)

1. Subsection 11 (1) of Ontario Regulation 138/15 is revoked and the following substituted:

Reductions in adjusted income

(1) Despite the definition of “adjusted income” in subsection 1 (1), a service system manager shall reduce the adjusted income of a parent as follows and the reduced adjusted income shall be treated as the parent’s adjusted income for the purposes of section 10:

1.  If a parent of a child has a disability or if the child is a child with special needs, the adjusted income of the parent shall be reduced by the amount of any expenses related to the parent’s disability or to the child’s special needs for which the parent is not reimbursed and for which there are no deductions under the Income Tax Act (Canada).

2.  If a parent of a child provides a service system manager with proof that the parent’s adjusted income includes an amount received in respect of a benefit payable under the Canada Disability Benefit Act (Canada), the adjusted income of the parent shall be reduced by the amount received in respect of the benefit.

Commencement

2. This Regulation comes into force on the later of January 1, 2026 and the day this Regulation is filed.