Expenditure Estimates for the Ministry of Education (2026–2027)

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

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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 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
1001	Ministry administration program	33,242,700	31,908,100	1,334,600	29,616,391
1002	Elementary and secondary education program	31,428,840,100	31,252,132,700	176,707,400	30,380,064,663
1004	Child care and early years programs	6,125,527,800	6,290,524,400	(164,996,600)	4,861,082,292
	Total operating expense to be voted	37,587,610,600	37,574,565,200	13,045,400	35,270,763,346
	Statutory appropriations	1,787,114,561	1,733,083,187	54,031,374	1,684,300,402
	Ministry total operating expense	39,374,725,161	39,307,648,387	67,076,774	36,955,063,748
	Consolidation adjustment — Office des télécommunications éducatives de langue française de l'Ontario (TFO)	4,918,600	2,667,000	2,251,600	2,824,718
	Consolidation adjustment — Education Quality and Accountability Office	(3,309,100)	(219,900)	(3,089,200)	(5,193,422)
	Consolidation adjustment — Ontario Educational Communications Authority (TVO)	15,416,600	15,595,800	(179,200)	13,676,685
	Consolidation adjustment — School Board Trust Debt Payment Reclassification	(65,723,500)	(65,723,500)	-	(65,836,548)
	Consolidation adjustment — Schools	1,053,297,900	1,225,629,000	(172,331,100)	1,082,444,261
	Consolidation adjustment — Colleges	(891,400)	(29,481,600)	28,590,200	(32,358,675)
	Consolidation adjustment — Hospitals	(9,266,300)	(10,946,800)	1,680,500	(16,070,731)
	Consolidation adjustment — Science North	-	-	-	(425,000)
	Consolidation adjustment — Ontario Science Centre	(1,000,000)	(1,000,000)	-	(1,000,000)
	Consolidation adjustment — General Real Estate Portfolio	(5,518,600)	(5,204,400)	(314,200)	(5,441,571)
	Total including consolidation & other adjustments	40,362,649,361	40,438,963,987	(76,314,626)	37,927,683,465

Operating assets
Vote	Program	Estimates 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
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 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
1002	Elementary and secondary education program	3,336,814,400	3,157,040,100	179,774,300	2,407,362,871
1004	Child care and early years programs	76,777,500	257,496,600	(180,719,100)	177,624,385
	Total capital expense to be voted	3,413,591,900	3,414,536,700	(944,800)	2,584,987,256
	Statutory appropriations	1,812,000	3,609,200	(1,797,200)	1,801,703
	Ministry total capital expense	3,415,403,900	3,418,145,900	(2,742,000)	2,586,788,959
	Consolidation adjustment — Office des télécommunications éducatives de langue française de l'Ontario (TFO)	755,800	959,200	(203,400)	927,665
	Consolidation adjustment — Ontario Educational Communications Authority (TVO)	1,292,200	909,500	382,700	502,332
	Consolidation adjustment — Education Quality and Accountability Office	105,700	116,800	(11,100)	92,160
	Consolidation adjustment — Schools	(1,222,500,600)	(1,128,040,400)	(94,460,200)	(472,105,808)
	Consolidation adjustment — Federal - Flowthrough Expense Reversal	-	-	-	(3,933,747)
	Consolidation adjustment — General Real Estate Portfolio	(8,611,500)	(8,611,500)	-	(8,222,240)
	Total including consolidation & other adjustments	2,186,445,500	2,283,479,500	(97,034,000)	2,104,049,321

Capital assets
Vote	Program	Estimates 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
1002	Elementary and secondary education program	438,500	438,500	-	437,220
1004	Child care and early years programs	15,833,800	20,274,500	(4,440,700)	755,275
	Total capital assets to be voted	16,272,300	20,713,000	(4,440,700)	1,192,495
	Ministry total capital assets	16,272,300	20,713,000	(4,440,700)	1,192,495
	Ministry total operating and capital including consolidation and other adjustments (not including assets)	42,549,094,861	42,722,443,487	(173,348,626)	40,031,732,786

Reconciliation to previously published data

Operating expense	Estimates 2025–26 $	Actual 2024–25 $
Total operating expense previously published^{footnote 1[1]}	39,305,648,387	36,981,988,394
Government reorganization
Transfer of functions from other ministries	2,000,000	31,312,000
Transfer of functions to other ministries	-	(58,236,646)
Restated total operating expense	39,307,648,387	36,955,063,748

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 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
1	Ministry administration	33,242,700	31,908,100	1,334,600	29,616,391
	Total operating expense to be voted	33,242,700	31,908,100	1,334,600	29,616,391
S	Minister's salary, the Executive Council Act	66,559	47,841	18,718	49,301
S	Parliamentary assistants’ salaries, the Executive Council Act	45,002	32,346	12,656	21,595
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	-
	Total statutory appropriations	112,561	81,187	31,374	70,896
	Total operating expense	33,355,261	31,989,287	1,365,974	29,687,287

Standard accounts classification

Operating expense
Vote- item number	Standard accounts classification	Amount $	Amount $
1001–1	Ministry administration
	Salaries and wages		21,782,800
	Employee benefits		2,826,900
	Transportation and communication		404,500
	Services		16,453,700
	Supplies and equipment		314,500
	Subtotal		41,782,400
	Less: Recoveries		8,539,700
	Total operating expense to be voted		33,242,700
	Sub-items:
	Main office
	Salaries and wages	4,479,000
	Employee benefits	404,700
	Transportation and communication	153,800
	Services	127,600
	Supplies and equipment	61,500	5,226,600
	Financial and administrative services
	Salaries and wages	10,013,800
	Employee benefits	1,463,600
	Transportation and communication	93,700
	Services	5,858,900
	Supplies and equipment	54,900
	Subtotal	17,484,900
	Less: Recoveries	1,031,000	16,453,900
	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		33,242,700
	Statutory appropriations
Statutory	Minister's salary, the Executive Council Act		66,559
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		33,355,261

Elementary and secondary education program — Vote 1002

The Elementary and secondary education program includes funding, policy, and program support to provide a high-quality kindergarten to Grade 12 education system for every student in the province enrolled in publicly funded school boards, provincially operated schools, and school authorities. This includes providing capital funding to support school construction, renewal and improvement so children, students and educators have the safe, modern learning environments needed to succeed. The 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 ensures 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 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
1	Policy and program delivery	31,240,559,200	31,072,783,300	167,775,900	30,210,841,773
2	Educational operations	188,280,900	179,349,400	8,931,500	169,222,890
	Total operating expense to be voted	31,428,840,100	31,252,132,700	176,707,400	30,380,064,663
S	Teachers' Pension Plan	1,787,000,000	1,733,000,000	54,000,000	1,684,207,302
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	22,193
	Total statutory appropriations	1,787,001,000	1,733,001,000	54,000,000	1,684,229,495
	Total operating expense	33,215,841,100	32,985,133,700	230,707,400	32,064,294,158

Operating assets
Item number	Item	Estimates 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
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 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
3	Support for elementary and secondary education	3,336,813,400	3,157,039,100	179,774,300	2,407,362,871
5	Elementary and secondary education — Expense related to capital assets	1,000	1,000	-	-
	Total capital expense to be voted	3,336,814,400	3,157,040,100	179,774,300	2,407,362,871
S	Amortization, the Financial Administration Act	1,812,000	1,812,100	(100)	1,801,703
	Total statutory appropriations	1,812,000	1,812,100	(100)	1,801,703
	Total capital expense	3,338,626,400	3,158,852,200	179,774,200	2,409,164,574

Capital assets
Item number	Item	Estimates 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
6	Elementary and secondary education	438,500	438,500	-	437,220
	Total capital assets to be voted	438,500	438,500	-	437,220
	Total capital assets	438,500	438,500	-	437,220

Standard accounts classification

Operating expense
Vote- item number	Standard accounts classification	Amount $	Amount $
1002–1	Policy and program delivery
	Salaries and wages		77,348,000
	Employee benefits		9,197,300
	Transportation and communication		1,234,200
	Services		52,240,900
	Supplies and equipment		327,800
	Transfer payments
	School board operating grants	23,109,590,600
	Education property tax non-cash expense	7,450,647,500
	School board debt service costs	270,620,100
	Responsive education programs	108,197,000
	Funding to external partners	46,955,400
	Innovation and demonstration funding	41,695,700
	Official languages projects	38,291,200
	Education quality and accountability office	33,625,200
	Provincial benefits trusts	589,300	31,100,212,000
	Subtotal		31,240,560,200
	Less: Recoveries		1,000
	Total operating expense to be voted		31,240,559,200
1002–2	Educational operations
	Salaries and wages		50,003,000
	Employee benefits		6,836,300
	Transportation and communication		1,059,100
	Services		15,729,200
	Supplies and equipment		3,988,100
	Transfer payments
	Ontario Educational Communications Authority (TVO)	54,502,900
	Office des télécommunications éducatives de langue française de l'Ontario (TFO)	35,516,000
	Centre Jules-Léger Consortium (CJLC)	20,707,500
	Provincial schools student enhancement program	100,000
	Payments in lieu of municipal taxation	63,800	110,890,200
	Subtotal		188,505,900
	Less: Recoveries		225,000
	Total operating expense to be voted		188,280,900
	Statutory appropriations Teachers' Pension Plan
	Transfer payments
Statutory	Government Costs, the Teachers' Pension Act		1,787,000,000
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total operating expense for elementary and secondary education program		33,215,841,100

Operating assets
Vote- item number	Standard accounts classification	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 accounts classification	Amount $	Amount $
1002–3	Support for elementary and secondary education
	Transfer payments
	School board capital grants	3,159,399,600
	School board — Capital funding for child care	138,150,200
	Official languages projects	19,670,000
	Early learning program	8,446,100
	Ontario educational communications authority (TVO)	1,536,000
	Office des télécommunications éducatives de langue française de l'Ontario (TFO)	1,000,000	3,328,201,900
	Other transactions
	Support for elementary and secondary education		8,611,500
	Total capital expense to be voted		3,336,813,400
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		1,812,000
	Total capital expense for elementary and secondary education program		3,338,626,400

Capital assets
Vote- item number	Standard accounts classification	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 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
1	Policy development and program delivery	6,125,527,800	6,290,524,400	(164,996,600)	4,861,082,292
	Total operating expense to be voted	6,125,527,800	6,290,524,400	(164,996,600)	4,861,082,292
S	Bad debt expense, the Financial Administration Act	1,000	1,000	-	11
	Total statutory appropriations	1,000	1,000	-	11
	Total operating expense	6,125,528,800	6,290,525,400	(164,996,600)	4,861,082,303

Capital expense
Item number	Item	Estimates 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
2	Child care capital	76,776,500	257,495,600	(180,719,100)	177,624,385
5	Child care — Expense related to capital assets	1,000	1,000	-	-
	Total capital expense to be voted	76,777,500	257,496,600	(180,719,100)	177,624,385
S	Amortization, the Financial Administration Act	-	1,797,100	(1,797,100)	-
	Total statutory appropriations	-	1,797,100	(1,797,100)	-
	Total capital expense	76,777,500	259,293,700	(182,516,200)	177,624,385

Capital assets
Item number	Item	Estimates 2026–27 $	Estimates 2025–26 $	Difference between 2026–27 and 2025–26 $	Actual 2024–25 $
4	Child care IT modernization	15,833,800	20,274,500	(4,440,700)	755,275
	Total capital assets to be voted	15,833,800	20,274,500	(4,440,700)	755,275
	Total capital assets	15,833,800	20,274,500	(4,440,700)	755,275

Standard accounts classification

Operating expense
Vote- item number	Standard accounts classification	Amount $	Amount $
1004–1	Policy development and program delivery
	Salaries and wages		20,864,000
	Employee benefits		3,189,300
	Transportation and communication		100,000
	Services		5,958,200
	Supplies and equipment		50,000
	Transfer payments
	Child care and early years	5,798,710,000
	Ontario child care tax credit	296,656,300	6,095,366,300
	Total operating expense to be voted		6,125,527,800
	Statutory appropriations
	Other transactions
Statutory	Bad debt expense, the Financial Administration Act		1,000
	Total operating expense for child care and early years programs		6,125,528,800

Capital expense
Vote- item number	Standard accounts classification	Amount $
1004–2	Child care capital
	Transfer payments
	Child care and early years capital	76,776,500
	Total capital expense to be voted	76,776,500
1004–5	Child care expense related to capital assets
	Other transactions	1,000
	Total capital expense to be voted	1,000
	Total capital expense for child care and early years programs	76,777,500

Capital assets
Vote- item number	Standard accounts classification	Amount $
1004–4	Child care IT modernization
	Business application software — asset costs	15,833,800
	Total capital assets to be voted	15,833,800
	Total capital assets for child care and early years programs	15,833,800

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.