jswizzle3737/ontario_laws_and_regs huggingface dataset:
Application
 1. This Regulation applies to boards for the 2018-2019 fiscal year and to governing authorities in respect of payments for the period from September 1, 2018 to August 31, 2019.
Average daily enrolment
 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.
Pupil of a board
 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.
October and March high-credit conditions
 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.
Interpretation of Tables
 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.
Documents referred to in this Regulation
 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. Memorandum 2018 SB05: Cash Management Strategy, dated April 16, 2018. 6.1 Memorandum 2018 SB19: Cash Management Strategy – Proceeds of Disposition, dated September 28, 2018. 6.2 Memorandum 2019 SB04: Supporting Students with Autism Spectrum Disorder – Eligibility, Funding and Reporting Requirements, dated April 5, 2019. 7. Special Education Funding Guidelines: Special Equipment Amount (SEA), 2018-19, Revised Summer 2019. 8. Special Education Funding Guidelines: Special Incidence Portion (SIP), 2018-19, Revised Summer 2019. 9. Supplementary Application Form for Enhanced Education and Treatment (EET) Programs 2015-16. 10. Ontario Schools, Kindergarten to Grade 12: Policy and Program Requirements, 2016. 11. Elementary Teachers’ Federation of Ontario Employee Life and Health Trust Agreement and Declaration of Trust, dated October 6, 2016. 12. Ontario Secondary School Teachers’ Federation Employee Life and Health Trust Agreement and Declaration of Trust, dated October 6, 2016. 13. Ontario English Catholic Teachers’ Association Employee Life and Health Trust Agreement and Declaration of Trust, dated October 6, 2016. 14. 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. 15. Canadian Union of Public Employees Education Workers Benefits Trust Agreement, dated February 28, 2018. 16. Ontario Non-union Education Trust Agreement, dated March 8, 2018. 17. Memorandum 2017 SB12: School Bus Rider Safety Training and Resources, dated June 1, 2017. 18. The Ministry’s Uniform Code of Accounts, revised April 2018. 19. Memorandum 2017 SB08: Renewal & Greenhouse Gas Reduction Funding for the 2017-18 School Year, dated April 12, 2017. 19.1 Memorandum 2018 B11: Capital Funding for the 2018-19 School Year, dated April 27, 2018. 20. The Report of the Pupil Accommodation Review Committee, dated August 1998. O. Reg. 284/18, s. 9 (1); O. Reg. 433/18, s. 1, O. Reg. 284/19, s. 2. (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. O. Reg. 284/18, s. 9 (2). Legislative Grants (s. 234 of the Act)
Legislative grants
 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 72. (3) The legislative grant payable for the fiscal year to a section 68 board is the amount calculated under section 73.
Payments
 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). (3) Despite subsection (1), the Minister may delay payment of all or part of a legislative grant, including delaying payment of all or part of a grant to a subsequent fiscal year, if the accumulated surplus and deferred revenue balance of the board, adjusted in accordance with the document entitled “Memorandum 2018 SB05: Cash Management Strategy”, dated April 16, 2018, exceeds the threshold set out in that Memorandum. (3.1) Despite subsection (1), the Minister may delay payment of all or part of a legislative grant, including delaying payment of all or part of a grant to a subsequent fiscal year, if the proceeds of disposition deferred revenue balance of the board, adjusted in accordance with the document entitled “Memorandum 2018 SB19: Cash Management Strategy – Proceeds of Disposition”, dated September 28, 2018, is greater than 0. O. Reg. 433/18, s. 2 (1). (4) For greater certainty, if the Minister delays payment of all or part of a legislative grant under subsection (3) or (3.1), the amount of the payment remains payable to the board. O. Reg. 284/18, s. 11 (4); O. Reg. 433/18, s. 2 (2).
Conditions for grant
 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.
Adjustments for overpayment and underpayment
 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
 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. 1.1 Add the amount of the board’s adjustment for declining enrolment for the current fiscal year. 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). O. Reg. 284/18, s. 14 (1); O. Reg. 60/21, s. 1. (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 72 (2) for the purposes of determining the approved expense of the board. O. Reg. 284/18, s. 14 (2). PART II   GRANTS TO DISTRICT SCHOOL BOARDS Amount of Grant
Amount of grant
 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. 8. Rural and northern allocation. 9. Learning opportunities allocation. 10. Safe and accepting schools allocation. 11. Continuing education and other programs allocation. 12. Cost adjustment and new teacher induction program allocation. 13. Transportation allocation. 14. Administration and governance allocation. 15. Debt charges allocation. 16. Interest on capital debt allocation. 17. School operations allocation. 18. School renewal allocation. 19. Pupil accommodation allocation. Grant Allocations Pupil Foundation Allocation
Enrolment-based special education amount
 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 $1,007.08 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 $773.57 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 $510.73 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. O. Reg. 284/18, s. 19; O. Reg. 433/18, s. 3.
Special equipment amount
 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), 2018-19”; 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), 2018-19”.
Special incidence claim
 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), 2018-19, Revised Summer 2018”; and (b) the board has made a special incidence claim for the pupil for the current fiscal year in an amount not exceeding $27,405, in accordance with the publication mentioned in clause (a), and the Minister has approved the claim. O. Reg. 284/18, s. 22 (2); O. Reg. 433/18, s. 4.
Behaviour expertise amount
 24. (1) The behaviour expertise amount is the total of the following components: 1. The ABA expertise professionals component determined under subsection (2). 2. The ABA training component determined under subsection (3). (2) The ABA expertise professionals component is the total of the two following amounts: 1. $87,570 as a base amount. 2. The amount determined by multiplying the current fiscal year’s day school average daily enrolment of pupils by $2.94. (3) The ABA training component is the total of the two following amounts: 1. $750 as a base amount. 2. The amount determined by multiplying the current fiscal year’s day school average daily enrolment of pupils by $1.49.
Special education pupil, move to new board
 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 2017-2018 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
French as a first language amount
 30. The French as a first language amount is the total of the amounts determined under the following paragraphs: 1. Multiply $752.55 by the number of elementary school pupils on October 31 of the current fiscal year. 2. Multiply $861.76 by the current fiscal year’s day school average daily enrolment of secondary school pupils. 3. Multiply $18,685.61 by the number of elementary schools that are governed for the first time by the board in September of the current fiscal year.
Cost adjustment and new teacher induction program allocation
 39. (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. Subtract the sick leave credit gratuities re-payment amount. 6. Add the cost adjustment amount for non-teachers. 7. Subtract the public sector compensation restraint amount. 8. Add the conditional supports for extending eligibility for maternity leave, sick leave and short-term sick leave and disability plans amount. 9. Subtract the earned leave plan amount. (2) For purposes of this section and sections 40 and 41, 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 41 (5).
New teacher induction program amount
 40. 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 $1,296.07 and the number of teachers of the board counted for the purposes of subsection 40 (4) of the 2017-2018 grant regulation who had two or fewer full years of teaching experience under subsection 40 (6) of that regulation. O. Reg. 284/18, s. 40; O. Reg. 433/18, s. 7. 2. The expenses of the board during the fiscal year for its new teacher induction program.
Educator qualification and experience amount
 42. (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 $1,762.96. 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 2018-2019 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.
Pupil accommodation allocation
 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. 6. The community hub replacement amount. 7. The child care capital projects amount. 8. The EarlyON child and family centres capital projects amount. 9. The full day junior kindergarten and kindergarten accommodation amount. 10. The greenhouse gas reduction amount.
Community hubs retrofits and accessibility improvements amount
 60. The community hubs retrofits and accessibility improvements amount is the lesser of the following amounts: 1. The amount determined as follows: (A2017-2018  + A2016-2017) – (B2016-2017 + B2017-2018) in which, “A2017-2018” is the amount for community hubs retrofits and accessibility improvements specified for the board in the Table to section 60 of the 2017-2018 grant regulation, “A2016-2017” is the amount for community hubs retrofits and accessibility improvements specified for the board in Table 34.2 of the 2016-2017 grant regulation, and “B2016-2017” is the amount determined under section 58.1 of the 2016-2017 grant regulation, and “B2017-2018” is the amount determined under section 59 of the 2017-2018 grant regulation. If (A2017-2018  + A2016-2017) – (B2016-2017 + B2017-2018) is negative, it is deemed to be zero. 2. The total construction costs for community hubs retrofits and accessibility improvements that are incurred by the board in the current fiscal year, and reported on or before August 31 of the current fiscal year, and that meet the following criteria: i. The costs are capital asset costs. ii. The costs are not incurred for increasing the gross floor area of a building. iii. The costs are not incurred to accommodate a child care operator or to accommodate an EarlyON child and family centres operator.
Community hub replacement amount
 61. The community hub replacement amount is the total of the amounts determined as follows for the community hub replacement projects set out for the board in the Table to this section: I − R in which, “I” is the lesser of, (a) the total construction costs that the board incurred for the project in all previous fiscal years and incurred in the current fiscal year, and that the board reported in a previous fiscal year or on or before August 31 of the current fiscal year, and (b) the amount specified for the project in the Table to this section, and “R” is the total amount of community hub replacement projects funding the board received in respect of the project in previous fiscal years under predecessors of this Regulation. If I − R is negative, it is deemed to be zero. 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 Franco-Niagara   993,162 O. Reg. 284/18, s. 61; O. Reg. 284/19, s. 11.
Greenhouse gas reduction amount
 65. The greenhouse gas reduction amount is the lesser of the following amounts: 1. The amount determined as follows: A – B in which, “A” is the amount for greenhouse gas reduction specified for the board in the Table to subsection 64 (3) of the 2017-2018 grant regulation, and “B” is the amount determined under subsection 64 (3) of the 2017-2018 grant regulation. 2. The amount determined as follows: GGRF eligible expenditures + other approved construction costs in which, “GGRF eligible expenditures” is the amount of eligible expenditures under the Greenhouse Gas Reduction Fund, as set out in the document entitled “Memorandum 2018 B11: Capital Funding for the 2018-19 School Year”, dated April 27, 2018, that the board incurred during the period beginning on September 1 of the current fiscal year and ending on March 31 of the current fiscal year and for which the board has entered into an agreement on or before June 29, 2018, and “other approved construction costs” is the amount of greenhouse gas reduction construction costs approved by the Minister that the board incurred during the period beginning on September 1 of the current fiscal year and ending on March 31 of the current fiscal year. O. Reg. 284/18, s. 65; O. Reg. 433/18, s. 9. Rules for Various Calculations — Outlying Schools, School Operations and School Renewal Allocations
Rules for various calculations — outlying schools, school operations and school renewal allocations
 66. (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
Managing estimates and expenditures
 69. Every district school board shall manage its estimates process and its expenditures so as to ensure compliance with the requirements of sections 70 and 71 of this Regulation and with Ontario Regulation 193/10 (Restricted Purpose Revenues) made under the Act.
Required spending, minor tangible capital assets
 70. (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. 1.1 Add the amount of the board’s adjustment for declining enrolment for the current fiscal year. 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. O. Reg. 284/18, s. 70 (1); O. Reg. 609/21, s. 1. (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. O. Reg. 284/18, s. 70 (2).
Grants to s. 68 boards
 73. (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), 2018-19” 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 2017-2018 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
 74. (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
 75. (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.