Adjustment for declining enrolment
 71. (1) A district school board’s adjustment for declining enrolment for the current fiscal year is the total of the following amounts: 1. The product obtained when 0.25 is multiplied by the amount, if any, that was determined under subsection 72 (2) of the 2022-2023 grant regulation. 2. If the current fiscal year’s day school average daily enrolment of pupils is less than the 2022-2023 day school average daily enrolment of pupils, the amount, if it exceeds zero, determined in accordance with subsection (2). (2) The amount for the purposes of paragraph 2 of subsection (1) is the amount calculated using the following formula, A − B in which, “A” is the amount determined under subsection (3), and “B” is the amount determined under subsection (4). (3) The amount determined under this subsection is the total of the following amounts: 1. An amount determined as follows: i. Calculate the amount that would be determined under paragraph 1 of subsection 16 (1) if, A. the reference in that paragraph to “current fiscal year’s day school average daily enrolment of elementary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils”, and B. the reference in that paragraph to “pupils enrolled in junior kindergarten and kindergarten” is read as a reference to “pupils enrolled in junior kindergarten and kindergarten in the 2022-2023 school year”. ii. Multiply the amount determined under subparagraph i by 0.13. 2. An amount determined as follows: i. Calculate the amount that would be determined under paragraph 2 of subsection 16 (1) if, A. the reference in that paragraph to “current fiscal year’s day school average daily enrolment of elementary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils”, and B. the reference in that paragraph to “pupils enrolled in grades 1 to 3” is read as a reference to “pupils enrolled in grades 1 to 3 in the 2022-2023 school year”. ii. Multiply the amount determined under subparagraph i by 0.13. 3. An amount determined as follows: i. Calculate the amount that would be determined under paragraph 3 of subsection 16 (1) if, A. the reference in that paragraph to “current fiscal year’s day school average daily enrolment of elementary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils”, and B. the reference in that paragraph to “pupils enrolled in grades 4 to 8” is read as a reference to “pupils enrolled in grades 4 to 8 in the 2022-2023 school year”. ii. Multiply the amount determined under subparagraph i by 0.13. 4. An amount determined as follows: i. Calculate the amount that would be determined under paragraph 4 of subsection 16 (1) if, A. the reference in that paragraph to “current fiscal year’s day school average daily enrolment of elementary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils”, and B. the reference in that paragraph to “pupils enrolled in grades 7 and 8” is read as a reference to “pupils enrolled in grades 7 and 8 in the 2022-2023 school year”. ii. Multiply the amount determined under subparagraph i by 0.13. 5. An amount determined as follows: i. Calculate the amount that would be determined under paragraph 5 of subsection 16 (1) if the reference in that paragraph to “current fiscal year’s day school average daily enrolment of secondary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of secondary school pupils”. ii. Multiply the amount determined under subparagraph i by 0.13. 6. The amount that would be determined for the enrolment-based special education amount (part of the special education allocation) if, i. the reference to “current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in junior kindergarten, kindergarten and grades 1 to 3” is read as a reference to the “2022-2023 day school average daily enrolment of elementary school pupils, counting only pupils enrolled in junior kindergarten, kindergarten and grades 1 to 3 in the 2022-2023 school year”, ii. the reference to “current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 4 to 8” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 4 to 8 in the 2022-2023 school year”, and iii. the reference to “current fiscal year’s day school average daily enrolment of secondary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of secondary school pupils”. 7. In the case of a French-language district school board, the amount that would be determined under paragraph 1 of section 30 if the reference in that paragraph to “October 31 of the current fiscal year” is read as a reference to “October 31, 2022”. 8. In the case of a French-language district school board, the amount that would be determined under paragraph 2 of section 30 if the reference in that paragraph to “current fiscal year’s day school average daily enrolment of secondary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of secondary school pupils”. 9. The product of 0.5 and the amount that would be determined for the remote and rural allocation if, i. each reference to “current fiscal year’s day school average daily enrolment of pupils” is read as a reference to “2022-2023 day school average daily enrolment of pupils”, ii. each reference to “current fiscal year’s day school average daily enrolment of elementary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils”, and iii. each reference to “current fiscal year’s day school average daily enrolment of secondary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of secondary school pupils”. 10. The product of 0.5 and the total of the amounts that would be determined for the senior administration function amount, the director’s office function amount, the purchasing and procurement function amount, the administration and other supports function amount, the finance function amount, the non-staff function amount and the information technology function amount (all part of the administration and governance allocation) if each reference to “current fiscal year’s day school average daily enrolment of pupils” is read as a reference to “2022-2023 day school average daily enrolment of pupils”. 11. The amount that would be determined under paragraph 16 of subsection 57 (1) if, i. the reference in paragraph 1 of that subsection to “current fiscal year’s day school average daily enrolment of elementary school pupils” is read as a reference to “2022-2023 day school average daily enrolment of elementary school pupils”, and ii. the numbers determined under paragraphs 9 and 12 of that subsection are not used in the calculation and the numbers determined under paragraphs 9 and 12 of subsection 58 (1) of the 2022-2023 grant regulation are used instead. 12. The total of the amounts that would be determined under paragraphs 19 and 22 of subsection 57 (1) if, i. the references in subparagraphs 18 i and 21 i of that subsection to “current fiscal year’s enrolment” are read as references to “2022-2023 enrolment”, and ii. the only schools included in the calculation are schools for which both the 2022-2023 enrolment and the current fiscal year’s enrolment are greater than zero. (4) The amount determined under this subsection is the total of the following amounts: 1. The product of the amount determined under paragraph 1 of subsection 16 (1) and 0.13. 2. The product of the amount determined under paragraph 2 of subsection 16 (1) and 0.13. 3. The product of the amount determined under paragraph 3 of subsection 16 (1) and 0.13. 4. The product of the amount determined under paragraph 4 of subsection 16 (1) and 0.13. 5. The product of the amount determined under paragraph 5 of subsection 16 (1) and 0.13. 6. The total of the following amounts: i. The enrolment-based special education amount (part of the special education allocation). ii. The amounts determined under paragraphs 1 and 2 of section 30. iii. The product of 0.5 and the remote and rural allocation. iv. The product of 0.5 and the senior administration function amount (part of the administration and governance allocation). v. The product of 0.5 and the director’s office function amount (part of the administration and governance allocation). vi. The product of 0.5 and the purchasing and procurement function amount (part of the administration and governance allocation). vii. The product of 0.5 and the administration and other supports function amount (part of the administration and governance allocation). viii. The product of 0.5 and the finance function amount (part of the administration and governance allocation). ix. The product of 0.5 and the non-staff function amount (part of the administration and governance allocation). x. The product of 0.5 and the information technology function amount (part of the administration and governance allocation). xi. The amount determined under paragraph 16 of subsection 57 (1). 7. The total of the amounts determined under paragraphs 19 and 22 of subsection 57 (1), determined as if the only schools included in the calculations are schools for which both the 2022-2023 enrolment and the current fiscal year’s enrolment are greater than zero. Tax Revenue