Amount for full day junior kindergarten and kindergarten accommodation
 58. (1) Subject to subsection (2), the amount for the board for the fiscal year for full day junior kindergarten and kindergarten accommodation is determined as follows: 1. Take the total of the following amounts: i. The amount determined under paragraph 1 of subsection 57 (1) of the 2013-2014 grant regulation. ii. The amount determined under subsection 57 (1) of the 2013-2014 grant regulation. 2. Take the total number of pupils of the board who are enrolled in junior kindergarten and kindergarten on October 31, 2013. 3. Take the total number of pupils of the board who are enrolled in junior kindergarten and kindergarten on October 31, 2014. 4. Subtract the number determined under paragraph 2 from the number determined under paragraph 3. If the result is negative, it is deemed to be zero. 5. Divide the number determined under paragraph 4 by 26. 6. Multiply the number determined under paragraph 5 by $10,000. 7. Add the amount determined under paragraph 6 to the sum of the following amounts: i. The amount set out in Column 2 of Table 26 opposite the name of the board. ii. The amount determined under paragraph 5 of subsection 57 (1) of the 2013-2014 grant regulation. 8. Subtract the amount determined under paragraph 1 from the amount determined under paragraph 7. 9. Determine the total capital asset costs incurred by the board in the fiscal year, and reported by August 31, 2015, for the acquisition of temporary accommodations needed for the provision of full day junior kindergarten and kindergarten, but not including the costs determined under paragraph 21. 10. Determine the total capital asset construction costs incurred by the board in the fiscal year, and reported by August 31, 2015, for full day junior kindergarten and kindergarten accommodation. 11. Determine the total capital asset costs incurred by the board in the fiscal year, and reported by August 31, 2015, for the acquisition of furniture or equipment described in subsection (3) needed for full day junior kindergarten and kindergarten accommodation. 12. Total the amounts determined under paragraphs 9, 10 and 11. 13. Take the lesser of the amounts determined under paragraphs 8 and 12. 14. Subtract the amount determined under paragraph 13 from the amount determined under paragraph 8. 15. Multiply the amount set out in Column 2 of Table 26 opposite the name of the board by 0.05. 16. Multiply the amount determined under paragraph 15 by 0.5. 17. Take the lesser of the amounts determined under paragraphs 14 and 15. 18. Take the lesser of the amounts determined under paragraphs 16 and 17. 19. Take the lesser of the amount determined under paragraph 17 and $50,000. 20. Take the greater of the amounts determined under paragraphs 18 and 19. 21. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2015, for the relocation or installation of temporary accommodations needed for the provision of full day junior kindergarten and kindergarten that were owned by the board on August 31, 2011. 22. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2015, for operating leases for temporary accommodations needed for the provision of full day junior kindergarten and kindergarten. 23. Total the amounts determined under paragraphs 21 and 22. 24. Take the lesser of the amounts determined under paragraphs 20 and 23. 25. Take the total of the following amounts: i. The amount determined under paragraph 18 of subsection 56 (1) of the 2011-2012 grant regulation. ii. The amount determined under paragraph 18 of subsection 57 (1) of the 2012-2013 grant regulation. iii. The amount determined under paragraph 23 of subsection 57 (1) of the 2013-2014 grant regulation. 26. Subtract the amount determined under paragraph 25 from the amount determined under paragraph 15. 27. Take the amount determined as follows: i. If the amount determined under paragraph 26 is less than or equal to zero, the amount is zero. ii. If subparagraph i does not apply, the amount is determined by subtracting the amount determined under paragraph 25 from the amount determined under paragraph 15. 28. Take the lesser of the amounts determined under paragraphs 24 and 27. 29. Total the amounts determined under paragraphs 13 and 28. O. Reg. 76/14, s. 58 (1); O. Reg. 187/14, s. 5; O. Reg. 199/15, s. 9. (2) The amount for full day junior kindergarten and kindergarten accommodation shall be determined under subsection (1) only in respect of full day junior kindergartens and kindergartens that the board is required to operate by Ontario Regulation 224/10 (Full Day Junior Kindergarten and Kindergarten) made under the Act. (3) The furniture and equipment referred to in paragraph 11 of subsection (1) are any furniture or equipment that the board would be required to capitalize under the terms of the document entitled “District School Board and School Authority Tangible Capital Assets: Provincial Accounting Policies and Implementation Guide”, revised August 2012, which is available as described in subsection 3 (1).