Expenditure Estimates for the Ministry of Children, Community and Social Services (2026–2027)

The 2026–2027 Expenditure Estimates set out details of the operating and capital spending requirements of the Ministry of Children, Community and Social Services for the fiscal year commencing April 1, 2026.

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Summary

The Ministry of Children, Community and Social Services' vision is of a person-centered social services system that strengthens communities and promotes better outcomes. The ministry is strengthening how it works with and supports partners by getting closer to communities and services in the province. The ministry is helping to break the cycle of poverty and build an Ontario where children, youth, women and families feel safe, supported and set up for success; where Indigenous peoples have improved outcomes; and where people with disabilities have equal opportunities. The ministry also works across governments and sectors to support women’s economic and social empowerment and address gender-based violence.

Ministry program summary

Operating expense
Vote	Program	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
701	Ministry administration program	137,356,600	117,445,400	19,911,200	137,011,082
702	Children and adult services program	20,913,220,100	20,109,798,100	803,422,000	20,257,340,886
	Total operating expense to be voted	21,050,576,700	20,227,243,500	823,333,200	20,394,351,968
	Statutory appropriations	354,619,272	107,430,765	247,188,507	95,043,525
	Ministry total operating expense	21,405,195,972	20,334,674,265	1,070,521,707	20,489,395,493
	Consolidation adjustment — Hospitals	(163,220,500)	(159,117,500)	(4,103,000)	(158,621,721)
	Consolidation adjustment — Colleges	(2,311,500)	(2,183,000)	(128,500)	(1,889,185)
	Consolidation adjustment — School board	(2,842,500)	(2,060,000)	(782,500)	(2,724,837)
	Consolidation adjustment — Ontario Trillium Foundation	(16,826,000)	(16,826,000)	-	(16,826,000)
	Consolidation adjustment — Children’s Aid Societies	156,238,600	130,810,100	25,428,500	158,773,939
	Consolidation adjustment — General real estate portfolio	(38,356,600)	(37,461,000)	(895,600)	(39,251,422)
	Consolidation adjustment — Ontario Infrastructure and Lands Corporation	-	-	-	(55,275)
	Total including consolidation & other adjustments	21,337,877,472	20,247,836,865	1,090,040,607	20,428,800,992

Operating assets
Vote	Program	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
702	Children and adult services program	228,105,000	122,305,000	105,800,000	102,017,901
704	Children, community and social services capital program	1,000	1,000	-	-
	Total operating assets to be voted	228,106,000	122,306,000	105,800,000	102,017,901
	Ministry total operating assets	228,106,000	122,306,000	105,800,000	102,017,901

Capital expense
Vote	Program	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
704	Children, community and social services capital program	211,663,500	194,297,600	17,365,900	164,468,016
	Total capital expense to be voted	211,663,500	194,297,600	17,365,900	164,468,016
	Statutory appropriations	12,538,100	12,323,700	214,400	16,059,914
	Ministry total capital expense	224,201,600	206,621,300	17,580,300	180,527,930
	Consolidation adjustment — Hospitals	(151,860,800)	(112,784,900)	(39,075,900)	(77,012,831)
	Consolidation adjustment — Children’s Aid Societies	16,814,400	18,775,500	(1,961,100)	16,241,104
	Consolidation adjustment — General real estate portfolio	(1,000,000)	-	(1,000,000)	-
	Consolidation adjustment — Ontario Infrastructure and Lands Corporation	(500,000)	(1,675,300)	1,175,300	-
	Total including consolidation & other adjustments	87,655,200	110,936,600	(23,281,400)	119,756,203

Capital assets
Vote	Program	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
704	Children, community and social services capital program	31,227,100	22,164,800	9,062,300	3,308,906
	Total capital assets to be voted	31,227,100	22,164,800	9,062,300	3,308,906
	Ministry total capital assets	31,227,100	22,164,800	9,062,300	3,308,906
	Ministry total operating and capital including consolidation and other adjustments (not including assets)	21,425,532,672	20,358,773,465	1,066,759,207	20,548,557,195

Reconciliation to previously published data

Operating expense	Estimates 2025-26 $	Actual 2024-25 $
Total operating expense previously published^{footnote 1[1]}	20,334,574,265	20,676,706,564
Government reorganization
Transfer of functions from other ministries	100,000	6,910,000
Transfer of functions to other ministries	-	(194,221,071)
Restated total operating expense	20,334,674,265	20,489,395,493

Operating assets	Estimates 2025-26 $	Actual 2024-25 $
Total operating assets previously published^{footnote 2[2]}	122,306,000	103,334,043
Government reorganization
Transfer of functions to other ministries	-	(1,316,142)
Restated total operating assets	122,306,000	102,017,901

Ministry Administration Program — Vote 701

The Ministry Administration Program supports the development and implementation of the ministry's priorities by providing senior management, corporate offices and field staff with policy and program direction, strategic financial and resource planning and management, transfer payment administration and oversight, legal and communication services as well as administrative and operational support services.

Strategic Policy drives the ministry’s mandate by helping the ministry lead with insight, innovation, and impact – driven by strategic direction, shared priorities, and evidence-informed decisions that improve the lives of the people of Ontarians.

Vote summary

Operating expense
Item number	Item	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
1	Ministry administration	108,802,600	87,769,200	21,033,400	106,317,382
2	Strategic policy	28,554,000	29,676,200	(1,122,200)	30,693,700
	Total operating expense to be voted	137,356,600	117,445,400	19,911,200	137,011,082
S	Minister's salary, the Executive Council Act	66,559	47,841	18,718	49,301
S	Minister without portfolio’s salary, the Executive Council Act	30,211	22,378	7,833	22,378
S	Parliamentary Assistants' salaries, the Executive Council Act	45,002	32,346	12,656	50,180
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	2,268
	Total statutory appropriations	142,772	103,565	39,207	124,127
	Total operating expense	137,499,372	117,548,965	19,950,407	137,135,209

Standard accounts classification

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
701-1	Ministry administration
	Salaries and wages		48,927,200
	Employee benefits		6,206,700
	Transportation and communication		1,087,400
	Services		51,698,400
	Supplies and equipment		881,900
	Other transactions		1,000
	Total operating expense to be voted		108,802,600
	Sub-Items:
	Executive offices
	Salaries and wages	5,342,700
	Employee benefits	518,700
	Transportation and communication	156,000
	Services	833,500
	Supplies and equipment	74,500	6,925,400
	Business services
	Salaries and wages	30,851,100
	Employee benefits	4,026,700
	Transportation and communication	504,800
	Services	1,626,400
	Supplies and equipment	494,000
	Other transactions	1,000	37,504,000
	Human Resources
	Salaries and wages	2,919,500
	Employee benefits	458,800
	Transportation and communication	46,600
	Services	68,500
	Supplies and equipment	61,000	3,554,400
	Communications services
	Salaries and wages	6,999,200
	Employee benefits	835,400
	Transportation and communication	150,000
	Services	895,900
	Supplies and equipment	66,000	8,946,500
	Legal Services
	Salaries and wages	23,600
	Transportation and communication	34,300
	Services	8,865,300
	Supplies and equipment	21,200	8,944,400
	Accommodation services
	Salaries and wages	2,791,100
	Employee benefits	367,100
	Transportation and communication	195,700
	Services	39,408,800
	Supplies and equipment	165,200	42,927,900
	Total operating expense to be voted		108,802,600
701-2	Strategic policy
	Salaries and wages		22,392,000
	Employee benefits		2,776,800
	Transportation and communication		314,600
	Services		2,974,200
	Supplies and equipment		95,400
	Other transactions		1,000
	Total operating expense to be voted		28,554,000
	Statutory appropriations
Statutory	Minister's salary, the Executive Council Act		66,559
Statutory	Minister without portfolio’s salary, the Executive Council Act		30,211
Statutory	Parliamentary Assistants' salaries, the Executive Council Act		45,002
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total operating expense for ministry administration program		137,499,372

Children and Adult Services program — Vote 702

Children and Adult Services programs provide funding for effective and accountable community-based services for individuals needing financial and employment supports, adults with developmental disabilities, children with developmental or physical disabilities and/or special needs, children and youth at risk, youth in conflict with law, and victims of violence.

Social Assistance programs help people return to work by providing financial and employment supports to eligible individuals who are in need, including people with disabilities and their families. The Family Responsibility Office improves the financial security of families by collecting and distributing child and spousal support payments.

The Children and Youth at Risk program includes child protection services delivered by Children's Aid Societies and Indigenous societies to protect children and youth at risk of abuse or neglect; youth justice services to reduce reoffending and provide prevention, rehabilitation and reintegration services; and other culturally appropriate services for Francophone and Indigenous communities and adoption information disclosure services.

Supports to individuals and families includes services for children and youth with developmental and/or physical disabilities; and specialized services for children and youth including autism services, rehabilitation services, and supports for those with complex special needs.

The Ontario Child Benefit provides direct non-taxable financial support for low to moderate income families. The Ontario Child Benefit equivalent provides children and youth in the care of Children's Aid Societies with access to social, educational and recreational opportunities and a savings program for older youth in care.

The Office of Women's Social and Economic Opportunity works across government to promote women's economic and social empowerment and security; culturally appropriate health and wellness programs for Indigenous peoples; community-based supports for at-risk youth or women and children experiencing violence and raise awareness of violence against women and human trafficking.

Vote summary

Operating expense
Item number	Item	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
3	Financial and employment supports	10,971,685,300	10,697,731,100	273,954,200	11,042,196,527
7	Family Responsibility Office	43,445,300	43,283,400	161,900	48,686,915
20	Children and Youth at Risk	2,238,439,400	2,211,084,500	27,354,900	2,246,647,459
21	Supports to individuals and families	5,850,116,900	5,424,790,800	425,326,100	5,242,060,083
22	Ontario Child Benefit	1,408,195,700	1,320,195,700	88,000,000	1,328,693,719
28	Office of Women's Social and Economic Opportunity	401,337,500	412,712,600	(11,375,100)	349,056,183
	Total operating expense to be voted	20,913,220,100	20,109,798,100	803,422,000	20,257,340,886
S	Bad debt expense, the Financial Administration Act	354,476,500	107,327,200	247,149,300	94,919,398
	Total statutory appropriations	354,476,500	107,327,200	247,149,300	94,919,398
	Total operating expense	21,267,696,600	20,217,125,300	1,050,571,300	20,352,260,284

Operating assets
Item number	Item	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
9	Children and Adult Services	228,105,000	122,305,000	105,800,000	102,017,901
	Total operating assets to be voted	228,105,000	122,305,000	105,800,000	102,017,901
	Total operating assets	228,105,000	122,305,000	105,800,000	102,017,901

Standard accounts classification

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $	Amount $
702-3	Financial and employment supports
	Salaries and wages			164,005,200
	Employee benefits			24,886,200
	Transportation and communication			5,784,700
	Services			14,857,300
	Supplies and equipment			1,274,400
	Transfer payments
	Ontario Disability Support Program — financial assistance		6,591,556,800
	Ontario Disability Support Program — employment assistance		274,800
	Ontario Works — financial assistance		2,825,619,700
	Ontario Works — employment assistance		78,845,800
	Ontario Drug Benefit Plan		1,264,579,400	10,760,876,500
	Other transactions			1,000
	Total operating expense to be voted			10,971,685,300
702-7	Family Responsibility Office
	Salaries and wages			29,548,400
	Employee benefits			4,435,700
	Transportation and communication			1,866,300
	Services			7,328,100
	Supplies and equipment			265,800
	Other transactions			1,000
	Total operating expense to be voted			43,445,300
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act			354,476,500
702-20	Children and Youth at Risk
	Salaries and wages			126,411,100
	Employee benefits			21,970,900
	Transportation and communication			2,066,100
	Services			25,316,400
	Supplies and equipment			1,354,500
	Transfer payments
	Child Welfare — indigenous community and prevention supports		113,012,900
	Child Protection Services		1,693,848,500
	Youth Justice Services		153,949,500
	Child Welfare — community and prevention supports		101,008,500	2,061,819,400
	Other transactions			1,000
	Subtotal			2,238,939,400
	Less: recoveries			500,000
	Total operating expense to be voted			2,238,439,400
	Sub-Items:
	Child Protection Services
	Salaries and wages		13,107,300
	Employee benefits		1,551,900
	Transportation and communication		465,600
	Services		2,688,000
	Supplies and equipment		261,300
	Transfer payments
	Child Welfare — indigenous community and prevention supports	113,012,900
	Child Protection Services	1,693,848,500
	Child Welfare — community and prevention supports	101,008,500	1,907,869,900
	Subtotal		1,925,944,000
	Less: recoveries		500,000	1,925,444,000
	Youth Justice Services
	Salaries and wages		113,303,800
	Employee benefits		20,419,000
	Transportation and communication		1,600,500
	Services		22,628,400
	Supplies and equipment		1,093,200
	Transfer payments
	Youth Justice Services		153,949,500
	Other transactions		1,000	312,995,400
	Total operating expense to be voted			2,238,439,400
702-21	Supports to individuals and families
	Salaries and wages			80,475,200
	Employee benefits			12,919,800
	Transportation and communication			2,011,300
	Services			9,071,000
	Supplies and equipment			1,181,400
	Transfer payments
	Child and youth community supports		182,505,200
	Children's treatment and rehabilitation services		396,349,900
	Autism		965,116,000
	Complex special needs		149,203,500
	Developmental services supportive living		2,506,842,300
	Supports to community living		74,804,500
	Children's Activity Tax credit		1,000
	Supportive services		1,363,838,900
	Healthy families		105,795,900	5,744,457,200
	Other transactions			1,000
	Total operating expense to be voted			5,850,116,900
	Sub-Items:
	Inclusive community supports for adults
	Salaries and wages		10,521,600
	Employee benefits		1,591,100
	Transportation and communication		388,400
	Services		2,899,300
	Supplies and equipment		301,100
	Transfer payments
	Developmental services supportive living	2,506,842,300
	Supports to community living	74,804,500
	Supportive services	1,363,838,900	3,945,485,700
	Other transactions		1,000	3,961,188,200
	Children and Youth Services
	Salaries and wages		32,991,800
	Employee benefits		5,193,200
	Transportation and communication		596,300
	Services		5,634,500
	Supplies and equipment		425,800
	Transfer payments
	Child and youth community supports	182,505,200
	Children's treatment and rehabilitation services	396,349,900
	Autism	965,116,000
	Complex special needs	149,203,500
	Children's Activity Tax credit	1,000
	Healthy families	105,795,900	1,798,971,500	1,843,813,100
	Community collaboration
	Salaries and wages		36,961,800
	Employee benefits		6,135,500
	Transportation and communication		1,026,600
	Services		537,200
	Supplies and equipment		454,500	45,115,600
	Total operating expense to be voted			5,850,116,900
702-22	Ontario Child Benefit
	Transfer payments
	Ontario Child Benefit		1,394,000,000
	Ontario Child Benefit equivalent		14,194,700	1,408,194,700
	Other transactions			1,000
	Total operating expense to be voted			1,408,195,700
702-28	Office of Women's Social and Economic Opportunity
	Salaries and wages			6,813,700
	Employee benefits			988,200
	Transportation and communication			91,200
	Services			1,357,800
	Supplies and equipment			33,200
	Transfer payments
	Violence prevention initiatives		11,760,600
	Economic empowerment initiatives		15,842,300
	Indigenous Healing and Wellness strategy		67,347,100
	Supports to Victims of Violence		329,019,600	423,969,600
	Other transactions			1,000
	Subtotal			433,254,700
	Less: recoveries			31,917,200
	Total operating expense to be voted			401,337,500
	Total operating expense for Children and Adult Services program			21,267,696,600

Operating assets
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
702-9	Children and Adult Services
	Advances and recoverable amounts
	Ontario Child Benefit	1,000
	Office of Women's Social and Economic Opportunity	1,000
	Children and Youth at Risk	1,000
	Supports to individuals and families	1,000
	Family Responsibility Office	1,000
	Financial employment supports	228,100,000	228,105,000
	Total operating assets to be voted		228,105,000
	Total operating assets for Children and Adult Services Program		228,105,000

Children, Community and Social Services Capital Program — Vote 704

The Children, Community and Social Services Capital program provides funding for the ministry’s major and minor infrastructure projects and business application software.

Infrastructure funding is provided to community transfer payment recipients and the ministry's directly-operated facilities to acquire, construct, renew and renovate capital assets to support the effective delivery of the ministry's programs and management of core businesses.

Business application software acquired/constructed/developed are capitalized and expensed over the useful life of the asset.

Vote Summary

Operating assets
Item number	Item	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
9	Children, Community and Social Services Infrastructure Capital Program Operating Asset	1,000	1,000	-	-
	Total operating assets to be voted	1,000	1,000	-	-
	Total operating assets	1,000	1,000	-	-

Capital expense
Item number	Item	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
1	Children, Community and Social Services Infrastructure	211,662,500	194,296,600	17,365,900	163,528,359
2	Children, Community and Social Services Business Applications and Software	1,000	1,000	-	939,657
	Total capital expense to be voted	211,663,500	194,297,600	17,365,900	164,468,016
S	Amortization, the Financial Administration Act	12,537,100	12,322,700	214,400	16,059,914
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	12,538,100	12,323,700	214,400	16,059,914
	Total Capital Expense	224,201,600	206,621,300	17,580,300	180,527,930

Capital assets
Item number	Item	Estimates 2026-27 $	Estimates 2025-26 $	Difference between 2026-27 and 2025-26 $	Actual 2024-25 $
3	Children, Community and Social Services Infrastructure Capital Asset	31,227,100	20,933,300	10,293,800	3,308,906
-	Children, Community and Social Services Business Applications and Software Capital Asset	-	1,231,500	(1,231,500)	-
	Total Capital Assets to be Voted	31,227,100	22,164,800	9,062,300	3,308,906
	Total Capital Assets	31,227,100	22,164,800	9,062,300	3,308,906

Standard accounts classification

Operating assets
Vote- item number	Standard account by item and sub-items	Amount $
704-9	Children, Community and Social Services Infrastructure Capital Program Operating Asset
	Advances and recoverable amounts
	Capital Program	1,000
	Total operating assets to be voted	1,000
	Total operating assets for Children, Community and Social Services Capital Program	1,000

Capital expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
704-1	Children, Community and Social Services Infrastructure
	Transfer payments
	Community Capital Initiatives	10,700,000
	Capital Grants	175,065,600
	Partner Facility Renewal	25,895,900	211,661,500
	Other transactions
	Provision for Impairment/Loss/Write-down on assets		1,000
	Total capital expense to be voted		211,662,500
704-2	Children, Community and Social Services Business Applications and Software
	Other transactions		1,000
	Total capital expense to be voted		1,000
	Statutory appropriations
	Other transactions
Statutory	Amortization, the Financial Administration Act		12,537,100
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total Capital Expense for Children, Community and Social Services Capital Program		224,201,600

Capital assets
Vote- item number	Standard account by item and sub-items	Amount $
704-3	Children, Community and Social Services Infrastructure Capital Asset
	Buildings — asset costs	13,519,600
	Buildings — alternative financing and procurement	5,000,000
	Machinery and equipment — asset costs	12,706,500
	Investments in Tangible Capital Asset	1,000
	Total Capital Assets to be Voted	31,227,100
	Total Capital Assets for Children, Community and Social Services Capital Program	31,227,100

Updated: April 22, 2026

Published: April 22, 2026

Footnotes

footnote[1] Back to paragraph Total operating expense includes statutory appropriations, special warrants and total operating expense to be voted.
footnote[2] Back to paragraph Total operating assets includes statutory appropriations, special warrants and total operating assets to be voted.