jswizzle3737/ontario_laws_and_regs huggingface dataset:
Accumulated surplus and accumulated deficit
nan
In-year surplus and in-year deficit: 2010-2011
nan
In-year surplus and in-year deficit: every fiscal year after 2010-2011
 2.1 The following amounts, determined as of the last day of each fiscal year after the 2010-2011 fiscal year, shall be excluded in the determination of a board’s in-year surplus or in-year deficit: 1. The amount of the increase or decrease, as compared to the previous fiscal year, of accrued interest on debt owed by the board. 2. The amount of the increase or decrease, as compared to the previous fiscal year, of funds available to principals for school purposes that are not included in the estimates adopted by the board of its revenues and expenses.  These funds include funds raised by school councils. 3. The amount used by the board to acquire land, not including buildings or fixtures, that was recognized in revenue in the fiscal year. 4. The amount taken from the board’s education development charge accounts and used by the board for the purpose described in clause 16 (2) (a) of Ontario Regulation 20/98 (Education Development Charges — General) made under the Act.  O. Reg. 137/12, s. 2.
In-year surplus and in-year deficit: 2011-2012
 2.2 (1) For the purposes of the determination of a board’s in-year surplus or in-year deficit for the 2011-2012 fiscal year, the amount determined as follows shall be excluded: 1. Calculate the amount that would have been payable by the board on the last day of the 2010-2011 fiscal year in respect of the matters set out in subsection (2) if the agreements that existed on August 31, 2010 governing those matters applied. 2. Calculate the amount that would have been payable by the board on the last day of the 2011-2012 fiscal year in respect of the matters set out in subsection (2) if the agreements that existed on August 31, 2010 governing those matters applied. 3. Subtract the amount determined under paragraph 1 from the amount determined under paragraph 2.  O. Reg. 137/12, s. 2. (2) The matters referred to in paragraphs 1 and 2 of subsection (1) are the following: 1. Retirement benefits for employees of the board. 2. Post-employment benefits for employees of the board. 3. Compensated absences for employees of the board.  O. Reg. 137/12, s. 2. (3) For the purposes of the determination of a board’s in-year surplus or in-year deficit for the 2011-2012 fiscal year, the amount determined as follows shall be included: 1. Take the amount described in subparagraph 4 v of subsection 1 (1), determined as of the last day of the 2009-2010 fiscal year. 2. Add the portion of the amount determined under paragraph 4 of subsection 2 (1) for the 2010-2011 fiscal year that is in respect of vacation pay for employees of the board. 3. Multiply the result determined under paragraph 2 by 0.5.  O. Reg. 137/12, s. 2.
In-year surplus and in-year deficit: 2013-2014 and 2014-2015
nan
In-year surplus and in-year deficit: 2013-2014 to 2015-2016
nan
In-year surplus and in-year deficit: 2013-2014 and subsequent years
nan
In-year surplus and in-year deficit: 2016-2017
nan
In-year surplus and in-year deficit: 2017-2018 and subsequent years
nan
In-year surplus and in-year deficit: 2021-2022 and subsequent years
nan
In-year surplus and in-year deficit: 2022-23 and subsequent years
nan