49.
 49. (1) The transportation allocation is determined as follows: 1. Take the amount determined under paragraph 18 of subsection 45 (1) of the 2016-2017 grant regulation. 2. Subtract the amount determined under paragraph 17 of subsection 45 (1) of the 2016-2017 grant regulation from the amount determined under paragraph 1. 3. Take the 2016-2017 day school average daily enrolment of pupils. 4. Divide the current fiscal year’s day school average daily enrolment of pupils by the number determined under paragraph 3. If the result is less than 1, it is deemed to be 1. 5. Multiply the number determined under paragraph 4 by the amount determined under paragraph 2. 6. Take the total of the following amounts: i. The amount determined under section 45 of the 2016-2017 grant regulation. ii. The amount determined under subsection 36 (3) of the 2016-2017 grant regulation. iii. The amount determined under paragraph 3 of subsection 36 (5) of the 2016-2017 grant regulation. 7. Determine the board’s transportation expenses for the 2016-2017 fiscal year. 8. Determine the amount of the board’s revenue from other sources, within the meaning of the 2016-2017 grant regulation, that was applied in the 2016-2017 fiscal year against the board’s transportation expenses. 9. Subtract the amount determined under paragraph 8 from the amount determined under paragraph 7. 10. Subtract the amount determined under paragraph 9 from the amount determined under paragraph 6. If the result is negative, it is deemed to be zero. 11. Multiply the amount determined under paragraph 2 by 0.02. 12. Subtract the amount determined under paragraph 10 from the amount determined under paragraph 11. If the difference is negative, it is deemed to be zero. 13. Multiply the amount determined under paragraph 12 by 0.88. 14. 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 a website of the Government of Ontario, “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. 15. For each month in which the amount determined under paragraph 14 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 14, and “B” is the amount determined under paragraph 2. 16. For each month in which the amount determined under paragraph 14 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 14, and “B” is the amount determined under paragraph 2. 17. Total the amounts, if any, determined under paragraphs 15 and 16. 18. Add the amounts determined under paragraphs 13 and 17 to the amount determined under paragraph 5. 19. 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. 20. Total the amounts determined under paragraphs 18 and 19. 21. In the case of the Lakehead District School Board, add $80,000 to the amount determined under paragraph 20. (2) For the purposes of this section, 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 2017. (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. Administration and Governance Allocation