Transportation allocation
 44. (1) The amount of the transportation allocation for a district school board for the fiscal year is determined as follows: 1. Take the amount determined in respect of the board under paragraph 21 of subsection 43 (1) of the 2013-2014 grant regulation. 2. Subtract the amount determined in respect of the board under paragraph 19 of subsection 43 (1) of the 2013-2014 grant regulation from the amount determined under paragraph 1. 3. Take the 2013-2014 day school average daily enrolment of pupils of the board, within the meaning of the 2013-2014 grant regulation. 4. Take the 2014-2015 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in junior kindergarten and kindergarten. 5. Multiply the number taken under paragraph 4 by 0.5. 6. Take the 2014-2015 day school average daily enrolment of elementary school pupils of the board, counting only pupils enrolled in grades 1 to 8. 7. Take the 2014-2015 day school average daily enrolment of secondary school pupils of the board. 8. Total the numbers determined under paragraphs 5, 6 and 7. 9. Divide the number determined under paragraph 8 by the number determined under paragraph 3. If the result is less than 1, it is deemed to be 1. 10. Multiply the number determined under paragraph 9 by the amount determined under paragraph 2. 11. Take the total of the following amounts: i. The amount determined for the board under section 43 of the 2013-2014 grant regulation. ii. The amount determined for the board under subsection 36 (3) of the 2013-2014 grant regulation. iii. The amount determined for the board under paragraph 3 of subsection 36 (5) of the 2013-2014 grant regulation. 12. Determine the board’s transportation expenses for the 2013-2014 school board fiscal year. 13. Determine the amount of the board’s revenue from other sources, within the meaning of the 2013-2014 grant regulation, that was applied in the 2013-2014 school board fiscal year against the board’s transportation expenses. 14. Subtract the amount determined under paragraph 13 from the amount determined under paragraph 12. 15. Subtract the amount determined under paragraph 14 from the amount determined under paragraph 11. If the result is negative, it is deemed to be zero. 16. Multiply the amount determined under paragraph 2 by 0.02. 17. Subtract the amount determined under paragraph 15 from the amount determined under paragraph 16. If the difference is negative, it is deemed to be zero. 18. Multiply the amount determined under paragraph 17 by 0.88. 19. For each month in the fiscal year, other than July and August, calculate an amount using the following formula: [A/(1 + B) – C] ÷ C in which, “A” is the average diesel price for southern Ontario for the month or, in the case of a northern board, the average diesel price for northern Ontario for the month, as reported on the website of the Ministry of Energy, “B” is the tax rate for the Harmonized Sales Tax under Part IX of the Excise Tax Act (Canada), and “C” is $0.936 or, in the case of a northern board, $0.957. 20. For each month in which the amount determined under paragraph 19 is greater than 0.03, calculate the amount determined using the following formula: (A – 0.03) × B × 0.012 in which, “A” is the amount determined under paragraph 19, and “B” is the amount determined under paragraph 2. 21. For each month in which the amount determined under paragraph 19 is less than –0.03, calculate the amount determined using the following formula: (A + 0.03) × B × 0.012 in which, “A” is the amount determined under paragraph 19, and “B” is the amount determined under paragraph 2. 22. Total the amounts, if any, determined under paragraphs 20 and 21. 23. Add the amounts determined under paragraphs 18 and 22 to the amount determined under paragraph 10. 24. Add the amount set out in Column 2 of Table 16 opposite the name of the board to the amount determined under paragraph 23. 25. Determine the board’s expenses in the fiscal year that is approved by the Minister, based on submissions by the board, in respect of transportation to and from the Ontario School for the Blind, an Ontario School for the Deaf or a demonstration school established by or operated under an agreement with the Minister for pupils with severe communicational exceptionalities. 26. Total the amounts determined under paragraphs 24 and 25. 27. In the case of the Lakehead District School Board, add $80,000 to the amount determined under paragraph 26. (2) For the purposes of subsection (1), an expense by a board is a transportation expense if it is categorized as a transportation expense in the Ministry’s Uniform Code of Accounts, revised April 2014, which is available as described in subsection 3 (9). O. Reg. 76/14, s. 44 (2); O. Reg. 187/14, s. 4. (3) For the purposes of this section, the following boards are northern boards: 1. Algoma District School Board. 2. Conseil scolaire de district catholique des Aurores boréales. 3. Conseil scolaire de district catholique des Grandes Rivières. 4. Conseil scolaire de district catholique du Nouvel-Ontario. 5. Conseil scolaire de district catholique Franco-Nord. 6. Conseil scolaire de district du Grand Nord de l’Ontario. 7. Conseil scolaire de district du Nord-Est de l’Ontario. 8. District School Board Ontario North East. 9. Huron-Superior Catholic District School Board. 10. Keewatin-Patricia District School Board. 11. Kenora Catholic District School Board. 12. Lakehead District School Board. 13. Near North District School Board. 14. Nipissing-Parry Sound Catholic District School Board. 15. Northeastern Catholic District School Board. 16. Northwest Catholic District School Board. 17. Rainbow District School Board. 18. Rainy River District School Board. 19. Sudbury Catholic District School Board. 20. Superior-Greenstone District School Board. 21. Superior North Catholic District School Board. 22. Thunder Bay Catholic District School Board.