Expenditure Estimates for the Ministry of Education (2025–26)

The 2025–2026 Expenditure Estimates set out details of the operating and capital spending requirements of the Ministry of Education for the fiscal year commencing April 1, 2025.

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Summary

The Ministry of Education is responsible for education from early childhood to Grade 12 in early years and child care programs, English, French and Catholic publicly-funded education systems and in provincially operated schools. The Ministry is committed to ensuring children and students have the skills and knowledge they need to reach their full potential and achieve lifelong success, through legislation, policy, funding models and in partnership with school boards and authorities, municipalities, agencies and a range of other partners involved in supporting children and students in safe, inclusive and supportive learning environments.

Ministry Program Summary

Operating expense
Vote	Program	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1001	Ministry Administration Program	31,908,100	24,913,300	6,994,800	28,742,902
1002	Elementary and Secondary Education Program	31,250,132,700	29,423,567,700	1,826,565,000	31,422,150,286
1004	Child Care and Early Years Programs	6,290,524,400	5,333,920,700	956,603,700	4,252,942,281
	Total operating expense to be voted	37,572,565,200	34,782,401,700	2,790,163,500	35,703,835,469
	Statutory appropriations	1,733,083,187	1,700,083,187	33,000,000	1,652,435,009
	Ministry total operating expense	39,305,648,387	36,482,484,887	2,823,163,500	37,356,270,478
	Consolidation adjustment — Office des Télécommunications Éducatives de Langue Française de l’Ontario (TFO)	2,667,000	3,920,000	(1,253,000)	3,825,583
	Consolidation adjustment — Education Quality and Accountability Office	(219,900)	(660,600)	440,700	(1,001,407)
	Consolidation adjustment — Ontario Educational Communications Authority (TVO)	15,595,800	14,436,100	1,159,700	6,594,709
	Consolidation adjustment — School Board Trust Debt Payment Reclassification	(65,723,500)	(65,723,500)	-	(65,836,548)
	Consolidation adjustment — Schools	1,225,629,000	845,346,300	380,282,700	(447,246,180)
	Consolidation adjustment — Colleges	(29,481,600)	(25,421,200)	(4,060,400)	(29,246,966)
	Consolidation adjustment — Hospitals	(10,946,800)	(10,481,300)	(465,500)	(12,413,246)
	Consolidation adjustment — Science North	-	(1,200,000)	1,200,000	(300,000)
	Consolidation adjustment — Ontario Science Centre	(1,000,000)	(1,000,000)	-	-
	Other adjustments — Bill 124	-	-	-	(3,011,520)
	Consolidation adjustment — General Real Estate Portfolio	(5,204,400)	(5,112,500)	(91,900)	(5,194,536)
	Total including consolidation and other adjustments	40,436,963,987	37,236,588,187	3,200,375,800	36,802,440,367

Operating assets
Vote	Program	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1002	Elementary and Secondary Education Program	1,000	1,000	-	-
	Total operating assets to be voted	1,000	1,000	-	-
	Ministry total operating assets	1,000	1,000	-	-

Capital expense
Vote	Program	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1002	Elementary and Secondary Education Program	3,157,040,100	2,333,597,400	823,442,700	2,235,050,384
1004	Child Care and Early Years Programs	257,496,600	222,427,600	35,069,000	109,250,671
	Total capital expense to be voted	3,414,536,700	2,556,025,000	858,511,700	2,344,301,055
	Statutory appropriations	3,609,200	3,609,100	100	3,704,649
	Ministry total capital expense	3,418,145,900	2,559,634,100	858,511,800	2,348,005,704
	Consolidation adjustment — Office des Télécommunications Éducatives de Langue Française de l’Ontario (TFO)	959,200	961,900	(2,700)	1,133,972
	Consolidation adjustment — Ontario Educational Communications Authority (TVO)	909,500	794,200	115,300	488,876
	Consolidation adjustment — Education Quality and Accountability Office	116,800	225,000	(108,200)	117,410
	Consolidation adjustment — Schools	(1,128,040,400)	(506,053,300)	(621,987,100)	(301,460,329)
	Consolidation adjustment — Federal — Flowthrough Expense Reversal	-	(5,041,900)	5,041,900	(60,288,629)
	Consolidation adjustment — General Real Estate Portfolio	(8,611,500)	(8,611,500)	-	(8,076,261)
	Total including consolidation and other adjustments	2,283,479,500	2,041,908,500	241,571,000	1,979,920,743

Capital assets
Vote	Program	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1002	Elementary and Secondary Education Program	438,500	438,500	-	504,115
1004	Child Care and Early Years Programs	20,274,500	4,709,200	15,565,300	-
	Total capital assets to be voted	20,713,000	5,147,700	15,565,300	504,115
	Ministry total capital assets	20,713,000	5,147,700	15,565,300	504,115
	Ministry total operating and capital including consolidation and other adjustments (not including assets)	42,720,443,487	39,278,496,687	3,441,946,800	38,782,361,110

Reconciliation to previously published data

Operating expense	Estimates 2024‒25 $	Actual 2023‒24 $
Total operating expense previously published ^{footnote 1[1]}	36,509,626,187	37,385,104,842
Government reorganization
Transfer of functions from other ministries	29,312,000	29,272,584
Transfer of functions to other ministries	(56,453,300)	(58,106,948)
Restated total operating expense	36,482,484,887	37,356,270,478

Operating assets	Estimates 2024‒25 $	actual 2023‒24 $
Total operating assets previously published ^{footnote 2[2]}	2,000	-
Government reorganization
Transfer of functions to other ministries	(1,000)	-
Restated total operating assets	1,000	-

Ministry Administration Program — vote 1001

The Ministry Administration program, which includes the Offices of the Minister and Deputy Minister, provides administrative and support services to enable the ministry to achieve its objectives and fiscal priorities. Its functions include financial and administrative services, transfer payment oversight, corporate coordination, human resources, legal services, and communications.

Vote summary

**Operating expense**
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1	Ministry Administration	31,908,100	24,913,300	6,994,800	28,742,902
	Total operating expense to be voted	31,908,100	24,913,300	6,994,800	28,742,902
S	Minister's Salary, the Executive Council Act	47,841	47,841	-	49,301
S	Parliamentary Assistants’ Salaries, the Executive Council Act	32,346	32,346	-	16,846
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	81,187	81,187	-	66,147
	Total operating expense	31,989,287	24,994,487	6,994,800	28,809,049

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
1001-1	Ministry Administration
	Salaries and wages		20,502,900
	Employee benefits		2,797,400
	Transportation and communication		404,500
	Services		16,428,500
	Supplies and equipment		314,500
	Subtotal		40,447,800
	Less: Recoveries		8,539,700
	Total operating expense to be voted		31,908,100
	Sub-items:
	Main office
	Salaries and wages	3,300,800
	Employee benefits	392,800
	Transportation and communication	153,800
	Services	117,600
	Supplies and equipment	61,500	4,026,500
	Financial and administrative services
	Salaries and wages	9,912,100
	Employee benefits	1,446,000
	Transportation and communication	93,700
	Services	5,843,700
	Supplies and equipment	54,900
	Subtotal	17,350,400
	Less: Recoveries	1,031,000	16,319,400
	Human Resources
	Salaries and wages	2,674,100
	Employee benefits	360,500
	Transportation and communication	46,000
	Services	103,700
	Supplies and equipment	31,500
	Subtotal	3,215,800
	Less: Recoveries	148,700	3,067,100
	Communications services
	Salaries and wages	4,615,900
	Employee benefits	598,100
	Transportation and communication	111,000
	Services	6,299,400
	Supplies and equipment	166,600
	Subtotal	11,791,000
	Less: Recoveries	6,143,400	5,647,600
	Legal services
	Services	4,064,100
	Less: Recoveries	1,216,600	2,847,500
	Total operating expense to be voted		31,908,100
	Statutory appropriations
Statutory	Minister's Salary, the Executive Council Act		47,841
Statutory	Parliamentary Assistants’ Salaries, the Executive Council Act		32,346
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total operating expense for Ministry Administration Program		31,989,287

Elementary and Secondary Education Program — vote 1002

To provide a high-quality (K‒12) education system for every student in the province enrolled in publicly funded school boards, provincially operated schools, school authorities, and agencies. This includes capital funding to support renewal projects and construction of schools and child care spaces. The elementary and secondary education program supports key initiatives to improve student learning outcomes, prepare students for the future and enhance student engagement and well-being, delivered in a manner that reflects the cultural, religious, and linguistic diversity of the province. The program also supports inclusion initiatives to provide the opportunity for every student to succeed, including students with mental health needs, and those in need of special education programs and services. The program ensure students are the main focus, and relies on collaboration with parents and education partners, including Indigenous partners.

Vote summary

**Operating expense**
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1	Policy and Program Delivery	31,070,783,300	29,254,597,500	1,816,185,800	31,260,008,186
2	Educational Operations	179,349,400	168,970,200	10,379,200	162,142,100
	Total operating expense to be voted	31,250,132,700	29,423,567,700	1,826,565,000	31,422,150,286
S	Teachers’ Pension Plan	1,733,000,000	1,700,000,000	33,000,000	1,652,368,862
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	1,733,001,000	1,700,001,000	33,000,000	1,652,368,862
	Total operating expense	32,983,133,700	31,123,568,700	1,859,565,000	33,074,519,148

Operating assets
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
4	Policy and Program Delivery	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 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
3	Support for elementary and secondary education	3,157,039,100	2,333,596,400	823,442,700	2,235,050,384
5	Elementary and secondary education — Expense related to capital assets	1,000	1,000	-	-
	Total capital expense to be voted	3,157,040,100	2,333,597,400	823,442,700	2,235,050,384
S	Amortization, the Financial Administration Act	1,812,100	1,812,000	100	2,546,396
	Total statutory appropriations	1,812,100	1,812,000	100	2,546,396
	Total capital expense	3,158,852,200	2,335,409,400	823,442,800	2,237,596,780

Capital assets
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
6	Elementary and secondary education	438,500	438,500	-	504,115
	Total capital assets to be voted	438,500	438,500	-	504,115
	Total capital assets	438,500	438,500	-	504,115

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
1002-1	Policy and Program Delivery
	Salaries and wages		74,162,700
	Employee benefits		9,212,300
	Transportation and communication		1,234,200
	Services		45,333,800
	Supplies and equipment		327,800
	Transfer payments
	School board operating grants	22,927,416,500
	Education Property Tax non cash expense	7,226,686,900
	School board debt service costs	275,346,100
	Responsive education programs	302,414,300
	Funding to external partners	118,026,000
	Official languages projects	55,148,700
	Education Quality and Accountability Office	32,385,200
	Partner Sustainability Grants	2,500,500
	Provincial Benefits Trusts	589,300	30,940,513,500
	Subtotal		31,070,784,300
	Less: Recoveries		1,000
	Total operating expense to be voted		31,070,783,300
1002-2	Educational operations
	Salaries and wages		49,644,500
	Employee benefits		6,836,300
	Transportation and communication		1,059,100
	Services		14,974,200
	Supplies and equipment		3,988,100
	Transfer payments
	Consortium Centre Jules-Léger (CCJL)	18,189,500
	Ontario Educational Communications Authority (TVO)	54,502,900
	Office des télécommunications Éducatives de langue française de l'Ontario (TFO)	30,216,000
	Provincial Schools Student Enhancement Program	100,000
	Payments in lieu of municipal taxation	63,800	103,072,200
	Subtotal		179,574,400
	Less: Recoveries		225,000
	Total operating expense to be voted		179,349,400
	Statutory appropriations Teachers' Pension Plan
	Transfer payments
Statutory	Government costs, the Teachers’ Pension Act		1,733,000,000
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total operating expense for elementary and secondary education program		32,983,133,700

Operating assets
Vote- item number	Standard account by item and sub-items	Amount $
1002-4	Policy and program delivery
	Deposits and prepaid expenses	1,000
	Total operating assets to be voted	1,000
	Total operating assets for Elementary and Secondary Education Program	1,000

Capital expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
1002-3	Support for elementary and secondary education
	Transfer payments
	School board capital grants	3,016,536,700
	School board — Capital funding for child care	118,339,400
	Early Learning Program	8,891,700
	Investing in Canada Infrastructure program (ICIP)	2,123,800
	Ontario Educational Communications Authority (TVO)	1,536,000
	Office des Télécommunications Éducatives de Langue Française de l'Ontario (TFO)	1,000,000	3,148,427,600
	Other transactions
	Support for elementary and secondary education		8,611,500
	Total capital expense to be voted		3,157,039,100
1002-5	Elementary and secondary education — Expense related to capital assets
	Other transactions		1,000
	Total capital expense to be voted		1,000
	Statutory appropriations
	Other transactions
Statutory	Amortization, the Financial Administration Act		1,812,100
	Total capital expense for Elementary and Secondary Education Program		3,158,852,200

Capital assets
Vote- item number	Standard account by item and sub-items	Amount $
1002-6	Elementary and secondary education
	Information technology hardware	437,500
	Business application software — Asset costs	1,000
	Total capital assets to be voted	438,500
	Total capital assets for Elementary and Secondary Education program	438,500

Child Care and Early Years Programs — vote 1004

Quality early learning and child care experiences have a positive, long-term impact on children’s learning, behaviour and health, while playing a key role in helping families raise their children. The ministry is committed to ensuring children and families have access to a range of healthy, affordable, inclusive, safe, and high-quality early years and child care programs where parents and caregivers have the flexibility to choose options that work best for their families.

Vote summary

Operating expense
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
1	Policy development and program delivery	6,290,524,400	5,333,920,700	956,603,700	4,252,942,281
	Total operating expense to be voted	6,290,524,400	5,333,920,700	956,603,700	4,252,942,281
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	1,000	1,000	-	-
	Total operating expense	6,290,525,400	5,333,921,700	956,603,700	4,252,942,281

Capital expense
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
2	Child Care Capital	257,495,600	222,426,600	35,069,000	109,250,671
5	Child Care — Expense related to capital assets	1,000	1,000	-	-
	Total capital expense to be voted	257,496,600	222,427,600	35,069,000	109,250,671
S	Amortization, the Financial Administration Act	1,797,100	1,797,100	-	1,158,253
	Total statutory appropriations	1,797,100	1,797,100	-	1,158,253
	Total capital expense	259,293,700	224,224,700	35,069,000	110,408,924

Capital assets
Item number	Item	Estimates 2025‒26 $	Estimates 2024‒25 $	Difference between 2025‒26 and 2024‒25 $	Actual 2023‒24 $
4	Child Care IT Modernization	20,274,500	4,709,200	15,565,300	-
	Total capital assets to be voted	20,274,500	4,709,200	15,565,300	-
	Total capital assets	20,274,500	4,709,200	15,565,300	-

Standard account by item and sub-items

Operating expense
Vote- item number	Standard account by item and sub-items	Amount $	Amount $
1004-1	Policy Development and Program Delivery
	Salaries and wages		19,952,000
	Employee benefits		3,189,300
	Transportation and communication		100,000
	Services		6,618,200
	Supplies and equipment		50,000
	Transfer payments
	Child Care and Early Years	5,985,967,900
	Ontario Child Care Tax Credit	274,647,000	6,260,614,900
	Total operating expense to be voted		6,290,524,400
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total operating expense for Child Care and Early Years Programs		6,290,525,400

Capital expense
Vote- item number	Standard account by item and sub-items	Amount $
1004-2	Child Care Capital
	Transfer payments
	Child Care and Early Years Capital	257,495,600
	Total capital expense to be voted	257,495,600
1004-5	Child Care — Expense related to capital assets
	Other transactions	1,000
	Total capital expense to be voted	1,000
	Statutory appropriations
	Other transactions
Statutory	Amortization, the Financial Administration Act	1,797,100
	Total capital expense for Child Care and Early Years Programs	259,293,700

Capital assets
Vote- item number	Standard account by item and sub-items	Amount $
1004-4	Child Care IT Modernization
	Business application software — Asset costs	20,274,500
	Total capital assets to be voted	20,274,500
	Total capital assets for Child Care and Early Years Programs	20,274,500

Updated: June 04, 2025

Published: June 04, 2025

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.