jswizzle3737/ontario_laws_and_regs huggingface dataset:
Application, Interpretation and Documents Referred To
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1.
 1. This Regulation applies to boards for the 2017-2018 fiscal year and to governing authorities in respect of payments for the period from September 1, 2017 to August 31, 2018.
3.
 3. (1) Expressions used in this Regulation that relate to average daily enrolment have the same meaning as in the current fiscal year’s A.D.E. regulation, unless a contrary intention appears. (2) However, expressions used in this Regulation that relate to average daily enrolment in a previous fiscal year have same meaning as in this Regulation’s predecessor for that fiscal year.
4.
 4. Any fiscal year referred to in this Regulation is from September 1 to August 31.
5.
 5. (1) Subject to subsections (2) and (3), for the purposes of this Regulation, a pupil is a pupil of a board if he or she is enrolled in a school operated by the board. (2) A pupil who receives instruction in an education program provided by a board that is a qualifying education program within the meaning of subsection 23 (2) is not a pupil enrolled in a school operated by the board for the purposes of subsection (1). (3) For the purposes of this Regulation, an “other pupil”, as defined in subsection 1 (2) of the current fiscal year’s A.D.E. regulation, is not a pupil of a board even if the pupil is enrolled in a school of the board.
6.
 6. (1) For the purposes of this Regulation, a count of pupils on the basis of average daily enrolment must be accurate to two decimal places. (2) For the purposes of this Regulation, a count of the following persons on the basis of full-time equivalence must be accurate to one decimal place: 1. Teachers. 2. Teacher assistants. 3. Educators.
7.
 7. (1) The following are the October high-credit conditions referred to in this Regulation: 1. The amount, if any, that would be calculated for the board under paragraph 7 of subsection 10 (1) of the current fiscal year’s A.D.E. regulation if the pupil were the board’s only pupil must be greater than zero. 2. The amount, if any, that would be calculated for the board under paragraph 9 of subsection 10 (1) of the current fiscal year’s A.D.E. regulation if the pupil were the board’s only pupil must be greater than zero. (2) The following are the March high-credit conditions referred to in this Regulation: 1. The amount, if any, that would be calculated for the board under paragraph 8 of subsection 10 (1) of the current fiscal year’s A.D.E. regulation if the pupil were the board’s only pupil must be greater than zero. 2. The amount, if any, that would be calculated for the board under paragraph 9 of subsection 10 (1) of the current fiscal year’s A.D.E. regulation if the pupil were the board’s only pupil must be greater than zero.
8.
 8. In this Regulation, if a Table specifies amounts for boards or for schools of boards and there is no entry for a board, the amount specified for the board by the Table is 0.
9.
 9. (1) The following documents referred to in this Regulation are available on a website of the Government of Ontario: 1. District School Board and School Authority Tangible Capital Assets: Provincial Accounting Policies and Implementation Guide, revised April 2015. 2. The Secondary Curriculum Documents. 3. Geographic Adjustment Factors - School Facility Specific, dated May 2015. 4. Variable Area Per Pupil Benchmark Table, dated May 2015. 5. User Guide for the School Facilities Inventory System Application, dated November 2009. 6. Special Education Funding Guidelines: Special Equipment Amount (SEA), 2017-18. 7. Special Education Funding Guidelines: Special Incidence Portion (SIP), 2017-18. 8. Supplementary Application Form for Enhanced Education and Treatment (EET) Programs 2015-16. 9. Ontario Schools, Kindergarten to Grade 12: Policy and Program Requirements, 2016. 10. Elementary Teachers’ Federation of Ontario Employee Life and Health Trust Agreement and Declaration of Trust, dated October 6, 2016. 11. Ontario Secondary School Teachers’ Federation Employee Life and Health Trust Agreement and Declaration of Trust, dated October 6, 2016. 12. Ontario English Catholic Teachers’ Association Employee Life and Health Trust Agreement and Declaration of Trust, dated October 6, 2016. 13. Fiducie de soins de santé au bénéfice des membres de l’Association des enseignantes et des enseignants franco-ontariens — Convention et déclaration de fiducie, dated January 30, 2017. 13.1 Canadian Union of Public Employees Education Workers Benefits Trust Agreement, dated February 28, 2018. 13.2 Ontario Non-union Education Trust Agreement, dated March 8, 2018. 14. The Ministry’s Uniform Code of Accounts, revised April 2017. 15. Memorandum 2017 SB08: Renewal & Greenhouse Gas Reduction Funding for the 2017-18 School Year, dated April 12, 2017. 15.1 Memorandum 2018 B11: Capital Funding for the 2018-2019 School Year, dated April 27, 2018. 16. The Report of the Pupil Accommodation Review Committee, dated August 1998. O. Reg. 252/17, s. 9 (1); O. Reg. 287/18, s. 2; O. Reg. 432/18, s. 1. (2) The 2005 Data Form A, referred to in this Regulation, is available for public inspection at the offices of the Education Funding Branch of the Ministry of Education. Legislative Grants (s. 234 of the Act)
Legislative Grants (s. 234 of the Act)
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10.
 10. (1) The legislative grant payable for the fiscal year to a district school board is the amount calculated under Part II. (2) The legislative grant payable for the fiscal year to an isolate board is the amount calculated under section 71. (3) The legislative grant payable for the fiscal year to a section 68 board is the amount calculated under section 72.
11.
 11. (1) A legislative grant payable to a board under this Regulation is paid on an estimated basis during the fiscal year and such adjustments as may be necessary must be made after the actual financial, enrolment and other data are available. (2) Despite subsection (1), if a legislative grant payable to a board includes an amount that is subject to a condition requiring the board to borrow money or incur debt in accordance with subsection 247 (1) of the Act, that amount is payable in accordance with the following rules: 1. The amount is payable to the board in the fiscal year except as specified in paragraph 2. 2. If the board is required to make a payment in a subsequent fiscal year in respect of the money borrowed or the debt incurred, payment of a corresponding amount of the legislative grant to the board is deferred until, and is payable in, that fiscal year. 3. The amount of the deferred payment during a fiscal year may be paid on an estimated basis and may be adjusted as described in subsection (1).
12.
 12. (1) It is a condition of the payment of a grant to a board under this Regulation that the board comply with all Acts administered by the Minister and with all regulations, policies, guidelines, directives and similar instruments made under an Act administered by the Minister. (2) If a board contravenes an Act administered by the Minister or a regulation, policy, guideline, directive or similar instrument made under an Act administered by the Minister, the Minister may withhold all or part of a grant otherwise payable to the board under the Act.
13.
 13. (1) If the amount payable to a board under a legislative grant regulation was overpaid and the overpayment has not been deducted from grants payable to the board under other legislative grant regulations, the overpayment must be deducted from the grants payable under this Regulation to the board. (2) If the amount payable to a board under a legislative grant regulation was underpaid, the amount of the underpayment that has not previously been paid must be added to the grants payable under this Regulation to the board. Operating Revenue (s. 231 (1) para. 2 of the Act)
Operating Revenue (s. 231 (1) para. 2 of the Act)
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14.
 14. (1) For the purposes of paragraph 2 of subsection 231 (1) of the Act, a district school board’s operating revenue for the current fiscal year is determined as follows: 1. Take the total of the board’s grant allocations, except for the interest on capital debt allocation, the school renewal allocation and the pupil accommodation allocation. 2. Subtract the amount of the board’s expenses that are not incurred in the current fiscal year by reason of a strike or lock-out affecting the operations of the board, calculated in accordance with Ontario Regulation 486/98 (Board Expenses Not Incurred by Reason of Strike or Lock-Out) made under the Act. 3. Subtract the employer bargaining agency fees amount (part of the administration and governance allocation). (2) An isolate board’s operating revenue for the current fiscal year is determined by applying the formula set out in subsection (1), with such adaptations that are made under subsection 71 (2) for the purposes of determining the approved expense of the board. PART II   GRANTS TO DISTRICT SCHOOL BOARDS Amount of Grant
Amount of Grant
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15.
 15. (1) The grant payable to a district school board for the current fiscal year is the amount determined using the following formula: (A + B) – (C + D + E) in which, “A” is the total amount of the board’s grant allocations for the current fiscal year, “B” is the amount of the board’s adjustment for declining enrolment for the current fiscal year, “C” is the amount of the board’s tax revenue for the current fiscal year, as determined in this Regulation, “D” is the amount of the board’s total fees revenue for the current fiscal year in respect of pupils described in section 4 of the current fiscal year’s fees regulation, as determined under that section, and “E” is the amount of the board’s expenses that are not incurred in the current fiscal year by reason of a strike or lock-out affecting the operations of the board, calculated in accordance with Ontario Regulation 486/98 (Board Expenses Not Incurred by Reason of Strike or Lock-Out) made under the Act. (2) The grant allocations for the current fiscal year are the following allocations: 1. Pupil foundation allocation. 2. School foundation allocation. 3. Special education allocation. 4. Language allocation. 5. Indigenous education supplemental allocation. 6. Outlying schools allocation. 7. Remote and rural allocation. 7.1 Rural and northern allocation. 8. Learning opportunities allocation. 9. Safe and accepting schools allocation. 10. Continuing education and other programs allocation. 11. Cost adjustment and new teacher induction program allocation. 12. Transportation allocation. 13. Administration and governance allocation. 14. Debt charges allocation. 15. Interest on capital debt allocation. 16. School operations allocation. 17. School renewal allocation. 18. Pupil accommodation allocation. O. Reg. 252/17, s. 15 (2); O. Reg. 425/17, s. 1. Grant Allocations Pupil Foundation Allocation
Grant Allocations
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Pupil Foundation Allocation
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16.
 16. (1) The pupil foundation allocation is the total of the following amounts: 1. The amount determined by multiplying $6,248.46 by the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in junior kindergarten and kindergarten. 2. The amount determined by multiplying $5,662.47 by the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 1 to 3. 3. The amount determined by multiplying $4,769.68 by the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 4 to 8. 4. The amount determined by multiplying $5,879.73 by the current fiscal year’s day school average daily enrolment of secondary school pupils. (2) It is a condition of the payment of a grant to a board under this Regulation that the board submit the reports required by Ontario Regulation 132/12 (Class Size) made under the Act, respecting class size in its elementary and secondary schools, to the Minister in accordance with that regulation. (3) The Minister may withhold all or part of the grant otherwise payable to a district school board under the Act if, (a) the board does not meet the condition set out in subsection (2); or (b) a report referred to in subsection (2) indicates that the board is not complying with the requirements set out in Ontario Regulation 132/12 respecting class size. School Foundation Allocation
School Foundation Allocation
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Special Education Allocation
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18.
 18. The special education allocation is the total of the following amounts: 1. The enrolment-based special education amount. 2. The special equipment amount. 3. The differentiated special education needs amount. 4. The special incidence claim. 5. The facilities amount. 6. The behaviour expertise amount.
19.
 19. The enrolment-based special education amount is determined as follows: 1. Multiply the 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, by $975.77 to determine the enrolment-based special education amount for junior kindergarten to grade 3. 2. Multiply the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in grades 4 to 8, by $749.52 to determine the enrolment-based special education amount for grades 4 to 8. 3. Multiply the current fiscal year’s day school average daily enrolment of secondary school pupils by $494.90 to determine the enrolment-based special education amount for secondary schools. 4. Total the amounts determined under paragraphs 1, 2 and 3 to determine the board’s enrolment-based special education amount.
20.
 20. (1) Subject to adjustments made under section 25, the special equipment amount is the total of the following amounts: 1. $10,000 as a base amount. 2. The amount determined by multiplying the current fiscal year’s day school average daily enrolment of pupils by $36.101. 3. The total of all approved special equipment claims made by a board for its pupils. (2) A special equipment claim for a pupil of a district school board is an approved special equipment claim if, (a) the pupil meets the eligibility criteria for special equipment set out in the document entitled “Special Education Funding Guidelines: Special Equipment Amount (SEA), 2017-18”; and (b) the board has made a claim for the fiscal year for expenditures in excess of $800 for special equipment for the pupil, in accordance with the publication mentioned in clause (a), and the Minister has approved the claim. (3) It is a condition of the payment of a grant to a board under this Regulation that a board spend the special equipment amount in accordance with the document entitled “Special Education Funding Guidelines: Special Equipment Amount (SEA), 2017-18”.
22.
 22. (1) The special incidence claim is the total of all approved special incidence claims for pupils, after any adjustment required under section 25. (2) A special incidence claim for a pupil is an approved special incidence claim for the pupil if, (a) the board has designated the pupil as a pupil requiring special incidence funding in accordance with the document entitled “Special Education Funding Guidelines: Special Incidence Portion (SIP), 2017-18”; and (b) the board has made a special incidence claim for the pupil for the current fiscal year in an amount not exceeding $27,000, in accordance with the publication mentioned in clause (a), and the Minister has approved the claim.
24.
 24. The behaviour expertise amount is the total of the following amounts: 1. $86,397 as a base amount. 2. The amount determined by multiplying the current fiscal year’s day school average daily enrolment of pupils by $2.90.
25.
 25. (1) Subsection (2) applies if, (a) special equipment has been purchased in respect of a pupil under section 20 for the current fiscal year, or under a predecessor of that section in the grant regulation for a prior fiscal year, and the pupil enrols during the current fiscal year in a school that is operated by a different district school board or by a section 68 board; or (b) a section 68 board has made expenditures to purchase special equipment for a pupil of a district school board and the pupil enrols during the current fiscal year in a school operated by a different district school board. (2) The special equipment referred to in subsection (1) must move with the pupil to the new board, unless in the opinion of the new board it is not practical to move the equipment. (3) Subsection (4) applies if a special equipment claim has been approved, as described in subsection 20 (2), for a district school board in respect of a pupil and the pupil enrols during the fiscal year in a school operated by a different district school board. (4) Any unspent part of the special equipment claim amount approved in respect of the pupil must be deducted from the amount determined under paragraph 3 of subsection 20 (1) for the former board and added to the amount determined under paragraph 3 of subsection 20 (1) for the new board. (5) Subsection (6) applies if a pupil, (a) was a pupil approved for special incidence funding in respect of a district school board; and (b) enrols in a school operated by a different district school board after the end of the 2016-2017 school year. (6) The total amount of the approved special incidence claims for pupils of the board referred to in clause (5) (a) is reduced and the amount of the approved special incidence claims for pupils of the board referred to in clause (5) (b) is increased to the extent, if any, that the Minister considers appropriate having regard to the costs of each board in the fiscal year in connection with providing the pupil’s special education program. Language Allocation English-language Boards
Language Allocation
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English-language Boards
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26.
 26. The language allocation for an English-language district school board is the total of the following amounts: 1. The French as a second language amount. 2. The ESL/ELD amount.
French-language Boards
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29.
 29. The language allocation for a French-language district school board is the total of the following amounts: 1. The French as a first language amount. 2. The ALF/PANA amount.
30.
 30. The French as a first language amount is the total of the amounts determined under the following paragraphs: 1. Multiply $744.50 by the number of elementary school pupils on October 31 of the current fiscal year. 2. Multiply $851.93 by the current fiscal year’s day school average daily enrolment of secondary school pupils. 3. Multiply $18,485.71 by the number of elementary schools that are governed for the first time by the board in September of the current fiscal year.
Indigenous Education Supplemental Allocation
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Outlying Schools Allocation
nan
Remote and Rural Allocation
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Rural and Northern Allocation
nan
Learning Opportunities Allocation
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Safe and Accepting Schools Allocation
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Continuing Education and other Programs Allocation
nan
Cost Adjustment and New Teacher Induction Program Allocation
nan
38.
 38. (1) The cost adjustment and new teacher induction program allocation is determined as follows: 1. Take the new teacher induction program amount. 2. Add the elementary and secondary school teacher qualification and experience amount. 3. Add the educator qualification and experience amount. 4. Add the Crown contribution and stabilization adjustment for benefits trusts amount. 5. Add the professional development amount. 6. Subtract the sick leave credit gratuities re-payment amount. 7. Add the cost adjustment amount for non-teachers. 8. Subtract the public sector compensation restraint amount. 9. Add the conditional supports for extending eligibility for maternity leave, sick leave and short-term sick leave and disability plans amount. 10. Subtract the earned leave plan amount. (2) For purposes of this section and sections 39 and 40, the counting practices usually followed by the board for staffing purposes apply, subject to the following rules: 1. A teacher who is not assigned to provide instruction to pupils in a regular timetable that is in effect as of October 31 of the current fiscal year is not counted, unless he or she is on a leave of absence with pay on October 31 of the current fiscal year and the board is not reimbursed for the teacher’s pay during the leave of absence. 2. The provision of library instruction or guidance to pupils is considered the provision of instruction to pupils for the purposes of paragraph 1. 3. A temporary teacher is counted. 4. A continuing education teacher is not counted. 5. An occasional teacher is not counted, except as provided in paragraph 3 of subsection 40 (5).
39.
 39. The new teacher induction program amount is the lesser of the following two amounts: 1. The sum of, i. $50,000, and ii. the product of $1,490.49 and the number of teachers of the board counted for the purposes of subsection 41 (3) of the 2016-2017 grant regulation who had two or fewer full years of teaching experience under subsection 41 (6) of that regulation. 2. The expenses of the board during the fiscal year for its new teacher induction program.
41.
 41. (1) The educator qualification and experience amount is determined as follows: 1. For each row in the Table to this subsection, i. determine the number of educators employed by the board who have the qualification category of A and the number of full years of experience set out in Column 1 of the row, and ii. multiply the number determined under subparagraph i by the experience factor set out in Column 2 of the row. 2. Total the products determined under paragraph 1 for all the rows in the Table to this subsection. 3. Determine the number of educators employed by the board whose qualification category is B. 4. Multiply the number determined under paragraph 3 by 0.9517. 5. Take the total of the numbers determined under paragraphs 2 and 4. 6. Divide the sum determined under paragraph 5 by the total number of educators employed by the board. 7. Subtract one from the number obtained under paragraph 6. 8. Take the greater of zero and the number determined under paragraph 7. 9. Multiply the result obtained under paragraph 8 by $1,727.11. 10. Multiply the amount determined under paragraph 9 by the current fiscal year’s day school average daily enrolment of elementary school pupils, counting only pupils enrolled in junior kindergarten and kindergarten. TABLE Column 1   Number of full years of experience   Column 2   Experience factor for category A employees 

  0   1.0313 

  1   1.1104 

  2   1.1899 

  3   1.2690 

  4   1.3486  (2) For the purposes of this section, the number of educators employed by a board is the full-time equivalent number of educators employed by the board as of October 31 of the current fiscal year to fill positions in junior kindergarten and kindergarten that are designated by the board as requiring early childhood educators. (3) The following rules apply in determining the number of full years of experience of an educator: 1. The number of full years of experience of an educator is deemed to be the educator’s number of years of relevant professional experience before the first day of the 2017-2018 school year, rounded to the nearest whole number if the educator’s number of years of experience is not a whole number and, for this purpose, a number ending in .5 is considered to be nearer to the next whole number. 2. If the number of full years of experience of an educator exceeds 4, the number of full years of experience of the educator is deemed to be 4. (4) The following rules apply to determine the qualification category of an educator: 1. An educator who is a member of the College of Early Childhood Educators on October 31 of the current fiscal year is in category A. 2. An educator who is not described in paragraph 1 is in category B.
44.
 44. The sick leave credit gratuities re-payment amount is determined as follows: 1. Determine the amount for the board under section 42.1 of the 2015-2016 grant regulation. 2. Add the board’s one-time actuarial gain or deduct the board’s one-time actuarial loss, as the case may be, reported to the Ministry in the 2015-2016 fiscal year to the amount determined in paragraph 1. 3. Divide the amount determined in paragraph 2 by the board’s expected average remaining service life of the employees eligible for a sick leave credit gratuity as determined under paragraph 9 of section 6 of Ontario Regulation 488/10 (Determination of Boards’ Surpluses and Deficits) made under the Act.
Transportation Allocation
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Administration and Governance Allocation
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Debt Charges Allocation
nan
Interest on Capital Debt Allocation
nan
School Operations Allocation
nan
School Renewal Allocation
nan
Pupil Accommodation Allocation
nan
55.
 55. The pupil accommodation allocation is the total of the following amounts: 1. The school condition improvement amount. 2. The temporary accommodation for pupils amount. 3. The capital priority projects amount. 4. The land priority purchases amount. 5. The community hubs retrofits and accessibility improvements amount. 5.1 The community hub replacement amount. 6. The child care capital projects amount. 7. The EarlyON child and family centres capital projects amount. 8. The full day junior kindergarten and kindergarten accommodation amount. 9. The greenhouse gas reduction amount. O. Reg. 252/17, s. 55; O. Reg. 287/18, s. 1, 9.
60.1
 60.1 (1) The community hub replacement amount is determined by taking the total of the amounts determined under subsection (2) for each of the community hub replacement capital projects set out for the board in the Table to this section. O. Reg. 287/18, s. 12. (2) For the purposes of determining the community hub replacement amount in subsection (1), take the lesser of, (a) the total construction costs for the project that the board, (i) incurred in the current fiscal year, and (ii) reported on or before August 31 of the current fiscal year; and (b) the amount specified for the project in the Table to this section. O. Reg. 287/18, s. 12. Table Item   Column 1   Name of board   Column 2   Municipality   Column 3   Project description    Column 4   Amount per project, in dollars 

  1.   Conseil des écoles publiques de l’Est de l’Ontario   Kingston   Replacement of a community hub at école secondaire publique Mille-Îles   1,700,000 

  2.   Conseil scolaire de district catholique du Centre-Est de l’Ontario   Kingston   Replacement of a community hub at école secondaire catholique Marie-Rivier   1,700,000 

  3.   Conseil scolaire Viamonde   Welland   Replacement of a community hub at école élémentaire et secondaire publique Welland   993,162 O. Reg. 287/18, s. 12; O. Reg. 432/18, s. 4.
Rules for Various Calculations — Outlying Schools, School Operations and School Renewal Allocations
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Rules for various calculations — outlying schools, school operations and school renewal allocations
 65. (1) This section applies to calculations for the following allocations: 1. Outlying schools allocation. 2. School operations allocation. 3. School renewal allocation. (2) The Minister shall determine loadings and categories of instructional space as follows: 1. The Minister shall identify categories of instructional space for all elementary facilities and secondary facilities of the board. In identifying categories of instructional space, the Minister shall use the categories identified in the Report of the Pupil Accommodation Review Committee, dated August, 1998. Where the Report does not include an appropriate category for an instructional space, the Minister shall identify the category of that space in a manner that is consistent with the categorizations in the Report. 2. The Minister shall assign a loading to each category of instructional space identified under paragraph 1, based on the number of pupils that can reasonably be accommodated in each category of instructional space. In determining the number, the Minister shall consider the physical characteristics of the category of instructional space and the class size requirements under the Act. (3) For the purposes of this Regulation, the capacity of an elementary school is determined by applying the loadings determined under subsection (2) to the instructional spaces of the school, as categorized under subsection (2). (4) For the purposes of this Regulation, the capacity of a secondary school is determined by applying the loadings determined under subsection (2) to the instructional spaces of the school, as categorized under subsection (2). (5) Despite subsections (3) and (4), in the case of an elementary or secondary school that was operated by an isolate board in the 2008-2009 fiscal year and that provided instruction in that year in grade 9 or 10 or both and in lower grades, (a) the capacity of the secondary school is deemed to be equal to the current fiscal year’s day school average daily enrolment of secondary school pupils of the board, counting only pupils enrolled in the school in grades 9 and 10 in the current fiscal year; and (b) the capacity of the elementary school is determined by, (i) applying the loadings determined under subsection (2) to the instructional spaces of the elementary school, as categorized under subsection (2), (ii) applying the loadings determined under subsection (2) to the instructional spaces of the secondary school, as categorized under subsection (2), (iii) finding the total of the numbers determined under subclauses (i) and (ii), and (iv) subtracting from the number determined under subclause (iii) the current fiscal year’s day school average daily enrolment of secondary school pupils, counting only pupils enrolled in grades 9 and 10 in the school in the current fiscal year. Adjustment for Declining Enrolment
Adjustment for Declining Enrolment
nan
Tax Revenue
nan
Rules re Spending
nan
Managing estimates and expenditures
 68. Every district school board shall manage its estimates process and its expenditures so as to ensure compliance with the requirements of sections 69 and 70 of this Regulation and with Ontario Regulation 193/10 (Restricted Purpose Revenues) made under the Act.
Required spending, minor tangible capital assets
 69. (1) It is a condition of the payment of a grant to a board under this Regulation that the board use the amount determined as follows to pay for assets described in subsection (2) before the board uses that amount for any other purpose: 1. Take the total of the grant allocations, except for the interest on capital debt allocation, the school renewal allocation and the pupil accommodation allocation. 2. Subtract the employer bargaining agency fees amount (part of the administration and governance allocation). 3. Multiply the amount determined under paragraph 2 by 0.025. (2) The assets referred to in subsection (1) are any vehicles, furniture, equipment, computer hardware and computer software 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 April 2015.
Grants to s. 68 boards
 72. (1) A section 68 board is paid a grant in an amount determined as follows: 1. Take the expenditure of the board for the current fiscal year that is acceptable to the Minister for grant purposes, excluding, i. expenditures for debt charges, ii. expenditures for the purchase of capital assets, and iii. expenditures for the restoration of destroyed or damaged capital assets. 2. Deduct the revenue of the board for the current fiscal year, not including revenue from, i. legislative grants, ii. an organization on whose property a school is located, and iii. refunds of expenditure of the kind described in subparagraph 1 i, ii or iii. (2) The capital assets referred to in subparagraphs 1 ii and iii of subsection (1) do not include equipment, computer hardware or computer software that a section 68 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 April 2015. (3) Subsection (4) applies if, (a) a section 68 board makes expenditures to purchase special equipment in accordance with the document entitled “Special Education Funding Guidelines: Special Equipment Amount (SEA), 2017-18” for a pupil of a section 68 board and the pupil enrols in a school operated by a district school board or by a different section 68 board during the current fiscal year; or (b) a claim for special equipment for a pupil of a section 68 board has been approved and the pupil enrols in a school operated by a different section 68 board during the 2016-2017 fiscal year. (4) The special equipment referred to in subsection (3) must move with the pupil to the new board unless, in the opinion of the new board, it is not practical to move the equipment. PART IV   PAYMENTS TO GOVERNING AUTHORITIES
Pupil attending school in Manitoba or Quebec
 73. (1) If a pupil who resides in a territorial district attends a school supported by local taxation in Manitoba or Quebec, the Minister may pay the governing authority of the school an amount agreed on between him or her and the authority if, in the Minister’s opinion, (a) daily transportation to a school in Ontario is impracticable due to distance or terrain; (b) the provision of board, lodging and weekly transportation to a school in Ontario is impracticable because of the age or disability of the pupil; and (c) the pupil attends a school that it is reasonable for him or her to attend, having regard to distance or terrain and any special needs of the pupil. (2) In making a determination under subsection (1) with respect to a pupil who is a French-speaking person, the Minister shall have regard to language of instruction.
Pupil attending school on reserve
 74. (1) This section applies if a pupil who resides in a territorial district, (a) is not resident in the area of jurisdiction of a board and is not resident on a Crown establishment; and (b) attends a school on a reserve that is operated by, (i) the Crown in right of Canada, or (ii) a band, the council of a band or an education authority, if the band, council of a band or education authority is authorized by the Crown in right of Canada to provide education for Indians. (2) The Minister shall pay the governing authority of the school attended by the pupil the amount agreed on between the governing authority and the Minister.