Supplementary estimates, 2025–2026
Supplementary estimates of the Province of Ontario for the fiscal year ending March 31, 2026, Volume 1.
Introduction
The purpose of supplementary estimates
Where it is necessary to seek the Legislature’s approval for additional expenditures after the tabling of the Main Estimates, Supplementary Estimates may be tabled.
Format, presentation, terms and definitions
Terms and definitions used throughout these Supplementary Estimates have the same meaning as described in the Introduction section of the 2025–26 Main Estimates. There are differences between the format and presentation of the Main and Supplementary Estimates described below.
Supplementary Estimates, unlike Main Estimates, do not include “Ministry Program Summary” tables providing a high-level perspective of each Ministry and listing all Votes/Programs, Statutory Appropriations and consolidations and other adjustments. “Vote Summary” tables display only those Items where authority for additional expenditures is being requested via Supplementary Estimates.
For comparative purposes, current and previous year’s Estimates amounts, which reflect previously tabled Main and Supplementary Estimates, and Actual amounts for the fiscal year two years ago are provided on Vote Summary pages. While all Supplementary Estimates amounts are “To be voted”, total Estimates amounts may include Special Warrants (if issued). Prior years’ amounts are restated to provide comparability where functional reorganizations and transfers, Supplementary Estimates or accounting changes have occurred. For more details on restatement to previously published data refer to the Main Estimates, restatement tables completing each Ministry’s section.
Estimates accounting policies
The Main and Supplementary Estimates are prepared on an accrual basis of accounting, consistent with the Province’s Budget and Public Accounts.
| Ministry | Total amount $ |
|---|---|
| Colleges, Universities, Research Excellence and Security | 1,429,000,000 |
| Treasury Board Secretariat | 2,049,600,000 |
| Total operating expense | 3,478,600,000 |
| Total amount to be voted | 3,478,600,000 |
| Ministry | Total amount $ |
|---|---|
| Energy and Mines | 1,000,000,000 |
| Total operating assets | 1,000,000,000 |
| Total amount to be voted | 1,000,000,000 |
| Ministry | Total amount $ |
|---|---|
| Transportation | 1,200,000,000 |
| Total capital expense | 1,200,000,000 |
| Total amount to be voted | 1,200,000,000 |
Ministry of Colleges, Universities, Research Excellence and Security
Postsecondary Education Program - Vote 3002
The Postsecondary Education (PSE) program supports institutions and students in creating an innovative, accessible, financially sustainable and responsive PSE system in Ontario. It develops and implements strategic and operational policies and provides financial support to postsecondary institutions and students. It also provides regulatory oversight and quality assurance for a range of postsecondary education programs and institutions and supports modern delivery channels enabled by technology. The program aligns with the government's social and economic policy objectives, aiming to provide opportunities for high-quality, innovative, responsive, and accessible postsecondary education.
Key programs and activities include developing policy, legislative, and funding frameworks; administering transfer payments to postsecondary institutions; managing financial and governance relationships with institutions, agencies and transfer payment organizations; managing accountability mechanisms, such as bilateral Strategic Mandate Agreements including the implementation of the performance-based funding model; supporting Indigenous and Francophone learners; regulating public colleges in accordance with applicable statutes; providing quality assurance to public colleges and out-of-province and private institutions seeking to offer degrees in Ontario; and developing vocational learning outcomes for non-degree programs.
The ministry delivers the Ontario Student Assistance Program (OSAP), an integrated needs-based financial aid program with the federal government. OSAP provides financial assistance in the form of grants and loans, to qualified students in postsecondary studies. In addition, the ministry provides bursaries, scholarships, aid and incentive programs including the Ontario Learn and Stay Grant.
Through the Office of the Superintendent of Career Colleges, the ministry regulates career colleges, ensuring student protection and program quality and administers the International Student Program, allowing institutions to accept international students.
The PSE program also oversees Intellectual Property Ontario (IPON) and the implementation of related Intellectual Property (IP) initiatives to support the postsecondary education sector.
Vote Summary
| Item number | Item | Supplementary Estimates 2025-26 $ | Estimates 2025-26 | Estimates 2024-25 $ | Actual 2023-24 $ |
|---|---|---|---|---|---|
| 1 | Colleges, Universities and Student Support | 1,429,000,000 | 7,450,170,300 | 6,880,979,200 | 6,590,225,428 |
| Total operating expense to be voted | 1,429,000,000 | 7,450,170,300 | 6,880,979,200 | 6,590,225,428 | |
| Total operating expense | 1,429,000,000 | 7,450,170,300 | 6,880,979,200 | 6,590,225,428 |
Standard account by item and sub-items
| Vote- item number | Standard account by item and sub-items | Amount $ |
|---|---|---|
| 3002-1 | Colleges, Universities and Student Support | |
Transfer payments | ||
Student Financial Assistance Programs | 1,429,000,000 | |
| Total operating expense to be voted | 1,429,000,000 | |
| Total operating expense for Postsecondary Education Program | 1,429,000,000 | |
| Total operating expense for Ministry of Colleges, Universities, Research Excellence and Security | 1,429,000,000 |
Ministry of Energy and Mines
Electricity Price Mitigation - Vote 2905
This program helps Ontarians manage electricity costs.
Vote Summary
| Item number | Item | Supplementary Estimates 2025-26 $ | Estimates 2025-26 | Estimates 2024-25 $ | Actual 2023- 24 $ |
|---|---|---|---|---|---|
| 5 | Electricity Price Mitigation | 1,000,000,000 | - | - | - |
| Total operating assets to be voted | 1,000,000,000 | - | - | - | |
| Total operating assets | 1,000,000,000 | - | - | - |
Standard account by item and sub-items
| Vote- item number | Standard account by item and sub-items | Amount $ |
|---|---|---|
| 2905-5 | Electricity Price Mitigation | |
Loans and Investments | ||
OPG Equity Injection | 1,000,000,000 | |
| Total operating assets to be voted | 1,000,000,000 | |
| Total operating assets for Electricity Price Mitigation | 1,000,000,000 | |
| Total operating assets for Ministry of Energy and Mines | 1,000,000,000 |
Ministry of Transportation
Transit - Vote 2702
The Transit Program oversees the planning, design and delivery of the province’s public transit network. This includes the development and implementation of strategies and funding programs that support and optimize public transit across the province as part of an integrated, multi-modal, and customer-focused transportation network. The program also provides oversight of the delivery of transit capital projects and is responsible for intergovernmental negotiations with federal and municipal governments for transit investments.
Vote Summary
| Item number | Item | Supplementary Estimates 2025-26 $ | Estimates 2025-26 | Estimates 2024-25 $ | Actual 2023-24 $ |
|---|---|---|---|---|---|
| 3 | Transit | 1,200,000,000 | 9,277,446,400 | 9,728,803,100 | 7,293,145,049 |
| Total Capital Expense to be Voted | 1,200,000,000 | 9,277,446,400 | 9,728,803,100 | 7,293,145,049 | |
| Total Capital Expense | 1,200,000,000 | 9,277,446,400 | 9,728,803,100 | 7,293,145,049 |
Standard Account by Item and Sub-Items
| Vote- item number | Standard Account by Item and Sub-Items | Amount $ |
|---|---|---|
| 2702-3 | Transit | |
Transfer payments | ||
Metrolinx | 1,200,000,000 | |
| Total Capital Expense to be Voted | 1,200,000,000 | |
| Total Capital Expense for Transit | 1,200,000,000 | |
| Total Capital Expense for Ministry of Transportation | 1,200,000,000 |
Treasury Board Secretariat
Treasury Board Support Program - Vote 3404
The Treasury Board Support Program provides leadership and advisory services that support evidence-based decision making, prudent financial management and transparent public reporting across the public sector in Ontario. The program also provides leadership to ministries and provincial agencies through the delivery of strategic enterprise-wide policies, directives and advice designed to promote excellence in public service, including leading and supporting the review of Ontario’s provincial agencies.
The program fosters accountability and fiscal integrity by providing expertise and advice on the development and implementation of fiscal, financial management, performance measurement and infrastructure frameworks. The program ensures the appropriate use of public resources to meet government priorities by supporting Treasury Board/Management Board of Cabinet and providing advice on ministries' annual multi-year plans, the management of in-year expenditures and the design of programs. In addition, the program assists the President of the Treasury Board, Deputy Minister and Secretary of the Treasury Board/Management Board of Cabinet and the government with public reporting on plans and results through, for example, the Expenditure Estimates. The program also provides the Ontario Public Service and broader public sector with accountability and oversight advice.
Vote Summary
| Item number | Item | Supplementary Estimates 2025-26 $ | Estimates 2025-26 | Estimates 2024-25 $ | Actual 2023-24 $ |
|---|---|---|---|---|---|
| 2 | Contingency Fund | 2,049,600,000 | 2,825,000,000 | 2,305,428,000 | - |
| Total operating expense to be voted | 2,049,600,000 | 2,825,000,000 | 2,305,428,000 | - | |
| Total operating expense | 2,049,600,000 | 2,825,000,000 | 2,305,428,000 | - |
| Vote- item number | Standard account by item and sub-items | Amount $ |
|---|---|---|
| Operating expense | ||
| 3404-2 | Contingency Fund | |
Other transactions | 2,049,600,000 | |
| Total operating expense to be voted | 2,049,600,000 | |
| Total operating expense for Treasury Board Support Program | 2,049,600,000 | |
| Total operating expense for Treasury Board Secretariat | 2,049,600,000 |